Q4 BAS agent concession deadline: what you need to know before 25th August 2026

If you are a registered BAS agent, there is an important date coming up for your clients. Under the ATO’s BAS agent lodgment program, the standard due date for lodging and paying eligible Quarter 4 2025-26 activity statements was 28th July 2026. However, eligible activity statements lodged electronically through Online services for agents or the Practitioner Lodgment Service (PLS) can receive the lodgment program concession, extending the due date to 25th August 2026. That is an additional 28 days to complete the April-June 2026 quarterly BAS obligations.

What the concession actually covers

The BAS agent lodgment program provides concessions for eligible lodgments. These include a lodgment and payment concession for eligible quarterly activity statements lodged electronically, and a lodgment concession for PAYG withholding payment summary annual reports.

For eligible quarterly activity statements, the program due dates apply when the activity statement generates after the client’s previous activity statement has been lodged electronically. If it is the client’s first activity statement, or their previous one was lodged by paper, you may need to lodge by an earlier due date.

The full quarterly due date picture

Beyond the Q4 deadline currently in focus, the ATO has published the quarterly lodgment and payment due dates for the 2026-27 program year, including the Q4 2025-26 concession date. Here is a look at the key dates:

What about monthly obligations?

It is worth being clear that this concession is specific to quarterly lodgments (and the December monthly statement). Standard monthly activity statements are due on the 21st of the following month, and the electronic lodgment and payment concession does not apply to them. The one exception within the monthly cycle is the December activity statement: eligible business clients with turnover up to $10 million who report GST monthly and lodge electronically through a registered agent can push their due date from the usual 21st January out to 21st February.

Beyond BAS: what else can registered agents lodge?

The BAS agent lodgment program sits alongside other services that registered BAS agents may provide for their clients. Registered BAS agents can also lodge PAYG withholding payment summary annual reports and taxable payments annual reports. They can also lodge income statements or payment summaries, employee termination payments, gross wages, allowances, PAYG withholding, and other taxable and non-taxable payroll items, as well as Single Touch Payroll reports. In addition, BAS agents can lodge a tax file number declaration on behalf of a client and an application to the Registrar for an Australian business number on behalf of a client.

If you are not going to make the deadline

Circumstances do not always cooperate with a calendar. If you, your practice or your clients experience exceptional or unforeseen circumstances that affect your ability to lodge by the 25th of August due date, support is available through the ATO. This can include lodgment deferrals, which may give you additional time to lodge eligible client obligations, or a supported lodgment program, which provides tailored support where you need help meeting your lodgment obligations. The ATO considers circumstances such as serious illness, natural or other disasters, sudden and unexpected staff changes, and significant system issues, including issues with ATO online services or an entity’s business system. Requests are considered in accordance with PS LA 2011/15.

The takeaway

The 25th of August 2026 concession gives eligible BAS agents extra time to lodge and pay Quarter 4 2025-26 activity statements. To receive it, agents must lodge electronically through Online services for agents or the Practitioner Lodgment Service (PLS). Some clients may have an earlier due date instead. This applies where it is their first activity statement, or they lodged their previous one by paper.

Planning these dates in advance and checking each client’s eligibility can help your practice stay on top of upcoming lodgment obligations.

References

Australian Taxation Office (ATO) (2026) BAS agent lodgment program 2026 – 27. Available at: BAS agent lodgment program 2026–27 | Australian Taxation Office