Practice, agents and regulation

BAS agent lodgment program

The BAS agent lodgment program is the ATO schedule of lodgment and payment due dates that applies to activity statements lodged by registered agents for their clients. The ATO publishes the dates each year for each reporting cycle, and a client's statement is covered only if the agent lodges it through the program rules. Practices use the program to plan their BAS calendar, because the dates differ by cycle and can fall on different days from the dates a business sees if it lodges on its own. The program applies in addition to the general due dates for the activity statement, so a practice should always check which date the client is actually on.

General information, not tax advice. The rules change, so check the source page above for the current position. Fedix is developed by Tax7 R&D Pty Ltd.