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29 Nov 2019 Where did the 28th come from?

MEMBER 334 writes: 

The ATO has announced that it will grant a two month lodgment and payment deferral to taxpayers impacted by the recent catastrophic bushfires in New South Wales and Queensland.  

The quarterly Business Activity Statement (BAS) that would normally have been due on 11 November or 28 November for businesses using a tax professional will now be due on 28 January 2020. 

My lodgment guidelines say next Monday 25th is the date to lodge September BAS – where did the 28th come from in the bushfire deferrals?


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