BAS Agents who lodge electronically will receive extensions for December BAS.
All December BAS's get extended till at least February 21 if:
1: You are a registered BAS Agent
2: The client is on your client list
3: You lodge the BAS electronically
We have received the following clarifications from the ATO:
The December business activity statement for small business clients (that is up to $10 million annual turnover) who report GST monthly and lodge electronically is due for lodgment and payment by 21 February.
Accordingly, to be eligible for the 21 February 2013 due date, the client must report GST monthly. The reporting period for the client’s PAYG Withholding role is irrelevant in regards to this eligibility.
Regarding the specific questions raised:
Where a tax payer is using a registered Agent to lodge their activity statements and they are normally Monthly for PAYG Withholding ie form G I believe; the new program provides them with an extension in relation to the December Month - so for December 2012 the monthly Activity Statement with Monthly PAYG Withholding is not due for lodgement or payment until 21 February. Could this be confirmed?
Response: BAS G is for clients with monthly GST and any other obligations. Accordingly, the client will be eligible for the 21 February 2013 due date because the December 2012 business activity statement includes a monthly GST role.
If they are quarterly for GST but monthly for PAYGW is it February 21?
Response: The due date for the December 2012 quarterly business activity statement, which would include the monthly PAYGW, is 28 February 2013.
If they are monthly for both GST and PAYGW is it February 21?
Response: The client will be eligible for the 21 February 2013 due date because the December 2012 business activity statement includes a monthly GST role.
If there is another form that relates to monthly PAYG Withholding - what is its new date under the lodgement program for December?
Response: Where the December 2012 activity statement does not include a GST role then the due date is 21 January 2013. Where it includes a monthly GST role then the due date is 21 February 2013. Where it includes a quarterly GST role then the due date is 28 February 2013.