Please note, that if you get a BAS for an entity, you will not get an IAS for the same entity.
The due dates for a quarterly statement if a client is lodging is:
The due dates for a quarterly statement if Bizgro is lodging is:
If Bizgro lodges your quarterly statement through our BAS agent portal, then we get a 4 week extension for lodgment and payment of the BAS/IAS's for all quarters except February.
Fines can be received for BAS's/IAS's that are not lodged on-time. For a small entity, the penalty is calculated $210 per 28 days it is late. This is calculated up to 5 periods that are late.