Business Activity Statements (BAS) can either be lodged monthly or quarterly.
Lodgement dates depend on whether you, the client, lodge your BAS or whether Fitzpatrick Group lodges it.
A monthly BAS is generally due at the same time regardless of whether lodged by yourself or by your accountant. The due date for these is the 21st of the following month. i.e.: a June statement would be due 21st July.
The only exception to this rule relates to the December BAS, which, if lodged by yourself is due 21st January, however, if prepared by your accountant, the lodgement date is 21st February.
The due dates for quarterly BAS differ depending on who lodges them, If lodged by yourself, the due dates are on the 28th of the following month. Please see below for lodgement dates.
Jan – March: Due 28th April
April – June: Due 28th July
July – September: Due 28th October
October – December: Due 28th January
If Fitzpatrick Group lodges your BAS, the lodgement dates are as follows:
Jan – March: Due 25th May
April – June: Due 25th August
July – September: Due 25th November
October – December Due 25th February
In order for your accountant to meet lodgement due dates, you need to have your records to them no later than 10th of the month they are due.
Pauline Campbell – Senior Accountant and Certified Xero Advisor
A valued member of Fitzpatrick Group since 2000, Pauline has a Bachelor of Business, majoring in Accounting . She specialises in business and company tax returns, and excels at preparing and lodging BAS statements for her clients.