When are my Business Activity Statements / Instalment Activity Statements due?
Generally, BAS/IAS are required to be lodged quarterly by 28th October, 28th February, 28th April and 28th July each year. Since 1st July 2002, the ATO have commenced imposing late lodgement penalties for the late lodgement of statements. In addition, they will impose a late payment penalty is any amount is payable in respect of each statement.
Generally, BAS/IASs are required to be lodged quarterly by 28th October, 28th February, 28th April and 28th July each year. Since 1st July 2002, the ATO have commenced imposing late lodgement penalties for the late lodgement of statements. In addition, they will impose a late payment penalty is any amount is payable in respect of each statement.
