I can confirm this.
I got hit with a $300 fine for "failure to lodge activity statement on time". I paid my BAS on 20 Dec (on time) and posted the Activity Statement. In March, I was notified of the $300 fine. When I queried the fine (and noting that I had paid my BAS before the due date), I was told the Statement was not received by the ATO until 29 December and was not posted to my account till 5 Jan. ATO also told me I should have posted the Statement at least a week before due date and that the ATO doesn't deal in business days, only actual days, so the two days' grace for late lodgement expired on 25 Dec!
My accountant appealed the fine and I then received a "we're letting you off this time...." letter and a withdrawal of the fine.
