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
Agent Electronic Lodgement
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.