BAS Statement Due Dates 2012

BAS STATEMENT DUE DATES 2011-2012

BAS or IAS return lodgement dates are specific to your registration type and the arrangements you have with the Tax Office.

The actual due dates for each of your lodgement periods are printed on the forms issued to you by the Tax Office, or advised to you electronically.

They are adjusted where applicable by the impact of public holidays.

The following are the due dates for lodgement of quarterly BAS Statements for the financial year 1 July 2011 to 30 June 2012.

BAS Statement Return Lodgement dates

Full payment is also due on these dates.

QUARTERLY ACTIVITY STATEMENTS

Period

Due date

Agent Electronic Lodgement
Extended Due Date

1st Quarter: 1 July to 30 September 2011

 28 Oct 2011

 25 Nov 2011

2nd Quarter: 1 October to 31 December 2011

28 Feb 2012

 28 Feb 2012

3rd Quarter: 1 January to 31 March 2012

 28 Apr 2012

 26 May 2012

4th Quarter: 1 April to 30 June 2012

28 July 2012

 25 Aug 2012

The general position is that quarterly returns must be lodged within 28 days, and other returns (e.g. monthly) within 21 days of the end of the respective periods. (e.g. see section 31).

The ATO has discretion to extend the lodgement dates for specified categories, such as for electronic agent lodgements, which are notified periodically and will be reported on this page. 2nd quarter lodgements generally extended by 1 month.