Business Activity Statements

Lodgement Due Dates 2012-13

Quarterly Activity Statements

Quarterly activity statements are due on the 28^th day of the month following the reporting period, except for quarter two, which is due on 28 February, 2013.

BAS Agent Portal or Electronic Lodgement

Lodgement and payment concessions are only available for electronic lodgement of eligible quarterly activity statements.

The payment concessions are automatically provided when you lodge electronically and the activity statements are received by the ATO.

If you lodge a quarterly activity statement by paper, you will not receive any lodgement and payment concessions.

The following table outlines the due dates for lodgement and payment of quarterly activity statements and the corresponding concession dates.

Monthly Activity Statements

Monthly activity statements are due for lodgement and payment on the 21st of the following month.

The December Business Activity Statement for small business clients (up to $10 million annual turnover) who report GST monthly and lodge electronically is due for lodgement and payment by 21 February.

Clients who do not have a monthly GST obligation but are registered for PAYG withholding monthly, and have at least one quarterly obligation (for example, GST, PAYG instalment, or FBT instalments) will receive a:

• monthly activity statement for the first two months of the quarter (due on the 21st of the following month)
• quarterly activity statement for the third month (due on the 28th of the following month or 28 February for Quarter 2).

Quarterly PAYG Instalment Activity Statement

for head companies of consolidated groups

Quarterly PAYG instalment activity statements are due on the 21st of the month following the end of the reporting period – 21 July 2012, 21 October 2012, 21 January 2013, 21 April 2013, and 21 July 2013.

Instalment Notices

Instalment notices (also called remittance advices) include:

• Quarterly PAYG instalment notice (form R)
• Quarterly GST instalment notice (form S)
• Quarterly PAYG and GST instalment notice (form T)
• Annual PAYG instalment notice (form N).

You do not have to lodge these forms with the ATO if you are paying the amount advised.

Forms R, S and T have the following payment due dates:

28 July 2012

28 October 2012

28 February 2013

28 April 2013

28 July 2013.

Form N has a payment due date of 21 October 2012.

If you vary the amount to be paid (or with form N, use the rate method to calculate your instalment amount) you must complete the form and lodge it by the payment due date.