BAS Due Dates 2025-26 & 2026-27: All Deadlines

If you run a business in Australia and are registered for GST, you will usually need to lodge Business Activity Statements, or BAS, with the ATO. Your BAS can include GST, PAYG withholding, PAYG instalments, Wine Equalisation Tax, Luxury Car Tax and certain other reporting obligations. The due date depends on whether you lodge quarterly, monthly or annually, and whether you lodge yourself or use a registered tax or BAS agent. Missing a BAS due date can lead to interest, penalties and unnecessary stress, so it pays to know the timetable well ahead of time.

For quarterly BAS lodgers in both the 2025–26 and 2026–27 financial years, the standard ATO due dates stay the same pattern. Quarter 1, covering July to September, is due on 28 October. Quarter 2, covering October to December, is due on 28 February. Quarter 3, covering January to March, is due on 28 April. Quarter 4, covering April to June, is due on 28 July. These dates apply to the BAS itself, but if a due date falls on a weekend or public holiday, the ATO usually moves it to the next business day. If you use a tax agent, you may get a later lodgement date under the lodgment program, but the exact date can depend on your circumstances and whether you are up to date with prior obligations.

Monthly BAS lodgers have a simpler recurring rule: the BAS is generally due on the 21st day of the following month. For example, the July BAS is due by 21 August, August by 21 September, and so on. This continues throughout 2025–26 and 2026–27. Monthly reporting is common for larger GST turnover businesses and entities with more frequent withholding obligations. Again, if the 21st lands on a weekend or public holiday, the due date usually shifts to the next business day. Even though monthly BAS reporting can help keep GST and PAYG obligations under closer control, it also means your bookkeeping needs to be more current.

Annual BAS lodgement is available to some smaller entities that report GST annually rather than quarterly or monthly. If you lodge annually, the BAS is generally due with your income tax return, or by 31 October if you are not using a tax agent and the annual return is not yet due by then. Annual GST reporting does not suit every business, but it can be useful where turnover is below the GST registration threshold and the business has simpler tax affairs. It is important to confirm whether annual reporting is actually available for your entity, as the ATO applies eligibility rules.

If you lodge through a registered tax agent or BAS agent, you may be entitled to extra lodgement time under the ATO’s lodgment program. This can be very helpful, especially if you need time to reconcile accounts, finalise payroll, or deal with missing paperwork. However, agent concessions are not automatic in every case. They can depend on your lodgment history, whether previous BAS were late, and whether you have any overdue returns or amounts due. Also, even when the BAS lodgement date is extended, the payment due date may still remain on the original ATO date unless a separate deferral is in place. That means you should not assume extra time to pay just because you have extra time to lodge.

Penalties can apply if you lodge late or fail to lodge on time. The ATO can impose failure-to-lodge penalties, and general interest charge may accrue on unpaid amounts. For small businesses, keeping on top of BAS dates is part of good cash flow management as much as tax compliance. A practical system helps: reconcile bank feeds regularly, keep GST coding tidy, set calendar reminders a fortnight before each due date, and review payroll and super obligations at the same time. If your business is seasonal or your records are disorganised, consider meeting with your adviser well before quarter end so any issues can be fixed early.

The main BAS due dates for 2025–26 and 2026–27 are predictable, but the best result comes from treating them as recurring deadlines, not last-minute tasks. Whether you lodge quarterly, monthly or annually, and whether you lodge yourself or through an agent, the key is to stay current with your records and know which deadlines apply to your business. If you would like help confirming your BAS obligations, checking your lodgement concessions or setting up a better compliance process, contact SolAeon Tax for tailored advice.