Most Australian small businesses lodge their Business Activity Statement quarterly, and the standard deadline is the 28th day after the quarter ends. Here are the 2026 dates in one place, including the extra time you get when a registered BAS agent lodges on your behalf.
Quarterly BAS due dates
| Quarter | Period | If you lodge yourself | If we lodge for you |
|---|---|---|---|
| Q3 2025–26 | 1 Jan – 31 Mar 2026 | 28 April 2026 | 26 May 2026 |
| Q4 2025–26 | 1 Apr – 30 Jun 2026 | 28 July 2026 | 25 August 2026 |
| Q1 2026–27 | 1 Jul – 30 Sep 2026 | 28 October 2026 | 25 November 2026 |
| Q2 2026–27 | 1 Oct – 31 Dec 2026 | 28 February 2027 | 28 February 2027 |
Agent concession dates are the ATO’s standard four-week extension for registered agents. The October–December quarter already carries an extended 28 February date for everyone, so there is no further concession.
Monthly and annual lodgers
If your GST turnover is $20 million or more — or you have chosen to report monthly — your BAS is due on the 21st of the following month. If you are voluntarily registered for GST and report annually, your annual GST return is due at the same time as your income tax return.
What if you lodge late?
The ATO can apply a failure-to-lodge penalty for each 28-day period a statement is overdue, and general interest charge accrues on amounts you owe. Two practical points: lodging on time protects you even if you cannot pay in full, and payment plans are available once the statement is in. If you already have overdue statements, we can bring them up to date and often reduce the penalties.
Common questions
- When is my BAS due in 2026?
- If you lodge quarterly, the standard due dates are 28 April 2026 (Jan–Mar), 28 July 2026 (Apr–Jun), 28 October 2026 (Jul–Sep) and 28 February 2027 (Oct–Dec). Monthly lodgers are due on the 21st of the following month.
- Do I get extra time if a BAS agent lodges for me?
- Usually yes. Registered BAS and tax agents receive a concessional lodgement date roughly four weeks after the standard date for most quarters. The December quarter is the exception — it already carries an extended 28 February date for everyone.
- What if the due date falls on a weekend or public holiday?
- The ATO accepts lodgement and payment on the next business day without penalty.
- What happens if I lodge my BAS late?
- The ATO can apply a failure-to-lodge penalty per 28-day period late, plus general interest charge on unpaid amounts. Lodging on time and arranging a payment plan is almost always cheaper than lodging late.
- Do I still lodge if I had no sales that quarter?
- Yes. If you are registered for GST you must lodge a nil BAS for the period, even with no income and no expenses.
Never miss another BAS deadline
We prepare and lodge BAS for sole traders and small businesses in Seven Hills, Blacktown and across Greater Western Sydney — with the extra agent lodgement time built in.
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