BAS Due Dates in Australia – What’s Due Next & Key Deadlines

Updated 27 August 2026

Keeping on Top of BAS Deadlines

When you’re busy running your business, BAS (Business Activity Statement) due dates always seem to creep up on you at the last minute. The problem is, apologising to the ATO and saying you forgot doesn’t hold much weight … you’re still going to be hit with Failure to Lodge (FTL) penalties and daily compounding interest.

Understanding exactly when the BAS Due Dates are saves you from deadline stress, unwanted financial costs, and keeps the ATO on side. This guide breaks everything down for the current period and shows you how to stay on top of lodgements all year-round.

And, best of all, this page is regularly updated … so the information is always accurate and relevant.

Important! The Next BAS Due Date

For Quarterly Lodgement – Quarter 1 – July – September 2026

Currently, we are in the first quarter of FY26-27. So, your next lodgement will cover business activity from 1st July through to 30th September 2026.

• Standard due date – 28th October 2026
• With a registered agent – 25th November 2026

Next Quarter:

• Standard due date – 1st March 2027
• With a registered agent – 1st March 2027

For Monthly Lodgement – Month 2 – August 2026 (OPTIONAL)

If you report monthly, your next deadline is for your July activity.

• Due date – 21st September 2026

Next Month:

• Due date – 21st October 2026

BAS Due Dates for the 2026-27 Financial Year – Planning Ahead

Time to think ahead! The following table refers to the current financial year for quarterly BAS, starting on the 1st July 2026. Your due date is the 28th day of the month after the quarter finishes.

Monthly BAS Due Dates for FY 2026-27

For businesses that report monthly, their BAS is due on the 21st day of the month following the reporting period. If this deadline is on a weekend or a public holiday, they have until the next business day to complete the lodgement and payment.

Which BAS Reporting Schedule Applies to You?

Currently, the ATO determines your BAS reporting periods based on your GST turnover … that is, your business income, not its profit. That said, in some circumstances, you may have a choice.

Quarterly BAS Reporting

The most common period for a small business. If your GST turnover is under $20M, you’ll typically lodge your BAS every three months. Quarterly reporting spreads the workload nicely across the year and is often easier to manage alongside your cashflow.

Monthly BAS Reporting

If your GST turnover is $20M or more, you will lodge a monthly BAS. That said, some businesses below the threshold also opt for monthly reporting. This can be useful if you regularly expect to receive GST refunds and want them returned sooner. The obvious downside is more lodgements and deadlines.

Annual BAS Reporting

You can only go for annual BAS if you’ve voluntarily registered for GST … that is, when your turnover is under $75K. You report your GST once a year, often when you do your income tax return. On the upside, it reduces reporting frequency, on the downside, you need to budget carefully to avoid an unpleasant year-end surprise.

Recently, the ATO has started to move some businesses from quarterly to monthly reporting … most commonly when they have a history of lodging late or GST repayment problems. They do this to help owners better manage their cashflow and stop large tax debts from building up.

What If the BAS Payment Due Dates are a Weekend or Public Holiday?

Should your BAS due date be a Saturday, Sunday, or public holiday, then the deadline moves over to the next business day. This equally applies to both lodgement and payment … whether for monthly or quarterly BAS.

The Registered Agent Extension

So, if you use a registered BAS or tax agent, when are BAS Statements due?

You can enjoy extended deadlines for quarterly BAS lodgements … as long as you’re registered with the agent before the original due date and all your previous obligations are up to date.

These four-week extensions are often welcome during your busy periods or when your cashflow is tighter than you’d like.

Bear in mind, these extensions:

• don’t apply to monthly BAS.
• don’t apply to the October to December quarter, as it already includes an in-built extension.

What Happens If You Miss a BAS Deadline?

Timely lodgment and payment are crucial. If you fail to do either by the deadline, you could face:

• Failure to Lodge (FTL) Penalty – for small businesses lodging late, it’s calculated at:
  • $364 per penalty unit.
  • A penalty unit accrues for every 28 days your statement is late.
  • Maximum fine of $1,820 per BAS (5 penalty units).
• General Interest Charge (GIC) – the ATO adds interest to any unpaid amounts:
  • At the Annual GIC rate.
  • Interest is calculated daily.

An Important Point to Bear in Mind on Lodgement

Honest oversights or cashflow issues can genuinely lead to late payment or lodgement … but this holds little sway with the ATO.

Even if you’re unable to pay, at the very least lodge your BAS on time. This can avoid the FTL penalty, and demonstrate to the tax office you’re really trying to do the right thing and can improve your chances of agreeing a payment plan.

Ideally, use an accountant or registered BAS agent to handle these responsibilities. They will ensure your deadlines are met, lodgements are precise, and any issues are addressed before penalties or interest start to build up.

Do I Need to Lodge BAS If There Is No Activity?

Yes, you do! This is probably one of the most common errors in BAS reporting.

Even if you had no sales, no expenses, and no GST to report … basically, nothing happened in the period … you must still lodge a nil BAS by the due date. If you don’t do this, you can still face the Failure to Lodge (FTL) Penalty charge.

How DSV Partners Keeps You BAS Compliant

At DSV Partners, we remove the stress, time, and errors from your BAS. With us, you won’t have to ask when does my BAS need to be lodged? Because we do it for you, accurately and on time.

We support you through:

✔ Confirming the correct BAS schedule for your business.
✔ Preparing and lodging BAS precisely and on time.
✔ Managing GST, PAYG, and reconciliations.
✔ Communicating with the ATO when issues arise.
✔ Accessing extended agent deadlines.
✔ Identifying missed GST credits.
✔ Ensuring compliance.
✔ Streamlining your software with Xero or MYOB.

Our job is to keep your BAS obligations running quietly in the background so you can focus on running your business.

BAS Due Date FAQs

What Happens if My BAS Due Date Falls on a Weekend or Public Holiday?

In most circumstances, the due date will move to the next business day.

Can I Change From Quarterly to Monthly BAS?

Yes! In many cases, you can opt to change from quarterly to monthly BAS lodgement, provided your GST turnover is under $20M.

This can mean you:

• Get GST refunds sooner.
• Can spread GST payments into smaller amounts.
• Can keep a closer track of your cashflow

Remember, if your GST turnover is $20 million or more, a monthly BAS is mandatory. And, in some circumstances, the ATO might order a business to move to monthly reporting due to unreliable compliance or payment history.

What if I Can’t Pay My BAS on Time?

If you can’t pay your BAS by the due date, ensure that you still lodge it on time. Meeting the lodgement deadline helps you to avoid FTL penalties and shows the ATO you’re trying your hardest to meet your obligations.

In some situations, the ATO might allow you to set up a payment plan. Interest may apply to any unpaid balance.

When Is BAS Due?

This depends on whether your enterprise reports monthly, quarterly, or annually.

• Monthly BAS – 21st day of the month following the reporting period.
• Quarterly BAS – on the 28th day of the month after the quarter ends.
• Annual BAS – usually at the same time as your income tax return.

If a BAS due date is on a weekend or public holiday, the deadline usually moves to the next business day. And, some quarterly activity statement due dates can be extended if you lodge through a registered BAS agent or accountant.

Want Help Managing Your BAS?

Then bookmark this page, add the dates to your calendar, or speak to us about ongoing BAS support and reminders!

If you would like help with BAS due dates, preparation, or lodgement, contact DSV Partners, and we can take care of the deadlines for you.