The Lodgement Program 2020-2021 for BAS Agents

BAS is Business Activity Statement that is issued either monthly or quarterly, for businessmen who can report to and update- on their GST payments, PAYG instalments, PAYG withheld taxes, or any other pending obligations regarding tax payments.

BAS agent lodgement program 2020-2021

The BAS agent lodgement program includes the following:

  • The concessions for lodgement and payment when the client is elected on your behalf to receive updates and lodge the quarterly active statements that are eligible, everything over online platforms.
  • The concessions for lodgement for pay as you go through PAYG that withholds the summary of the payment for the annual reports. The closely held concessions are not considered.
  • The concessions for lodgement and payment when the client is an STP active reporter and has chosen to receive updates and lodge the statements for paper activities.

To keep a surety that the clients’ lodgement programs are filed with proper concessions, receiving the full benefits, you should, on their behalf lodge their activity statements. This includes the December monthly statements or other quarterly activity statements using any one of the two following channels mentioned:

  • Online services for agents
  • Practitioner Lodgement Service (PLS)

The lodgement and last dates for payment

The dates that are due for the lodgement programs for both the quarterly statements of activities or monthly from December shown on the client lists. This method of lodgement ensures that the client’s activity statement meets their eligibility criteria. For more information, visit https://www.ato.gov.au/.

If the BAS agents are lodging the payment statements through PLS every month, then:

  • For the monthly lodgement activity statements, the due date is the 21st of the following month, where the payment through PLS is not applicable.
  • For the December activity statements, the due date is 21st of January, where, if paid through BAS agents and who chose to receive electronic updates, their turnover must be $10million throughout 21st February to December.

If the BAS agents are lodging the payment statements every quarter, then:

  • For the Quarter 4, 2019-20 lodgement, the original due date is 28 July 2020 and 25 August 2020 if paid through PLS by a BAS agent.
  • For the Quarter 1, 2020-21 lodgement, the original due date is 28 October 2020 and 25 November 2020 if paid through PLS by a BAS agent.
  • For the Quarter 2, 2020-21 lodgement, the original due date is 28 February 2021 and payment through PLS by a BAS agent is not applicable.
  • For the Quarter 3, 2020-21 lodgement, the original due date is 28 April 2021 and 26 May 2021 if paid through PLS by a BAS agent.
  • For the Quarter 4, 2020-21 lodgement, the original due date is 28 July 2021 and 25 August 2021 if paid through PLS by a BAS agent. The extended date is yet to get confirmed when the lodgement program for the year 2021-2022 will be developed.

Scope of BAS Agents

The BAS agents who are registered can also lodge the following:

  • An annual report about the PAYG payment summary
  • A quarterly SGC statement
  • An annual report for taxable payments
  • Payment/income statements, termination payments for employees, gross wages, allowances, and others.
  • Reports on Single Touch Payrolls
  • Applications for Australian Business number registration.

If Lodgement is Delayed

If the lodgement is delayed due to any unforeseen circumstances even beyond the extended date, a deferral can be requested. The requested deferral requires substantial supporting reasons too.

In this regard, RSG Accountants are a team of pioneered individuals bearing excellent credibility to resolve any issues arising in way of taxation lodgements or related queries.