We’ve been asked what happens when the BAS is due on a weekend or Public Holiday, as is the case for the December quarter (normally due 28 February)
The ATO website advised that:
“Lodgment and/or payment will be due on the next business day for all taxpayers regardless of where the taxpayer is located.
If the due date falls on a public holiday which is a public holiday for the whole of a state or territory, taxpayers in all states and territories may lodge and/or pay on the first business day regardless of whether they celebrate that public holiday.”
Since 28 February 2010 is a Sunday, and there’s a public holiday in Western Australia on 1st March, the first business day is Tuesday 2 March 2010
Have a look for yourself on the Australian Taxation Office website, that explains: “Due date for lodgment or payment falling on a weekend or a public holiday”
http://www.ato.gov.au/taxprofessionals/content.asp?doc=/content/12510.htm&page=2&H2
1st Quarter: 28/10/10
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