NEWS
BAS agent lodgment program 2026-2027
NEWS
BAS agent lodgment program 2026-2027
BAS Agent Lodgment Program 2026 - 2027
Find lodgment and payment due dates and details about the BAS agent lodgment program.
About the BAS agent lodgment program:
The business activity statement (BAS) agent lodgment program includes:
Lodgment and payment concessions when you electronically lodge eligible quarterly activity statements
A lodgment concession for pay as you go (PAYG) withholding payment summary annual reports.
Lodgment and payment due dates
The lodgment program due dates will be applied to eligible quarterly activity statements (and December monthly) that generate after you've lodged your client's previous activity statement electronically. If it's your client's first activity statement, or their previous activity statement was lodged by paper, then you may need to lodge by an earlier due date.
Monthly Lodgment Obligations
Table 1: BAS agent due dates – monthly lodgment obligation
Quarterly Lodgment Obligations
Table 2: BAS agent due dates – quarterly lodgment obligation
Other Lodgment Obligations
Registered BAS agents can also lodge:
income statements or payment summaries, employee termination payments, gross wages, allowances, PAYG withholding and other taxable and non-taxable payroll items
Single Touch Payroll reports
a tax file number declaration on behalf of a client
an application to the Registrar for an Australian business numberExternal Link on behalf of a client.
You can find more information at BAS agent services on the Tax Practitioners Board website.
If You Can't Lodge On Time
If you or your clients can't lodge by the lodgment program dates because of exceptional or unforeseen circumstances beyond your or your clients' control, you can request a lodgment deferral.
If you request a deferral, you must provide detailed information to support the reason your request.
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