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BAS due dates for 2026–27

Quarterly dates for GST-registered sole traders, from 1 July 2026 to 30 June 2027. Each is the standard date to lodge your BAS and pay what's owing. Lodging online or through an agent can give you longer.

Quarter 1

July to September 2026

Due Wednesday

Lodging online yourself
Through a tax or BAS agent

Quarter 2

October to December 2026

Due Sunday

You have until Tuesday . That date is calculated from the ATO's weekend and public holiday rule. See how it applies.

Lodging online yourself
No later date
Through a tax or BAS agent
No later date

Quarter 3

January to March 2027

Due Wednesday

Lodging online yourself
Through a tax or BAS agent

Quarter 4

April to June 2027

Due Wednesday

Lodging online yourself
Through a tax or BAS agent
To be confirmed

The later dates apply only if you qualify. Your own due dates are shown on your BAS: check them in ATO online services, or ask your agent.

Checked against ATO guidance on . View sources.

Lodging online yourself

If you lodge your own BAS, and you receive and lodge it online, you may get an extra two weeks to lodge and pay quarters 1, 3 and 4. For 2026–27 that's 11 November 2026, 12 May 2027 and 11 August 2027.

The ATO calls this the two week lodgment concession. You don't apply for it: if you qualify, the due date on your statement updates automatically, and you'll see it online once the statement is generated and sent out. Quarter 2 gets no extra time, because 28 February already includes a one-month extension.

You can lodge online through ATO online services, which individuals and sole traders reach through myGov, or through Online services for business, which needs a Digital ID such as myID. Once you lodge online, all your future BAS will be sent to you electronically.

If you lodge online and the ATO has your email address, it emails you a reminder 21 days before the due date.

Who doesn't get the extra two weeks
  • Monthly activity statements.
  • A quarterly statement for PAYG instalments or another quarterly role, if you pay GST monthly.
  • Quarterly instalment notices: forms R, S and T. These stay due on the standard date.
  • Anything whose original due date isn't the 28th.
  • Quarterly PAYG instalments for head companies of consolidated groups, and entities with a substituted accounting period that the ATO classes as large business clients.

If a registered agent prepares and lodges your BAS, the ATO says to check with them, as you may have a different due date.

About the 2026–27 dates

The ATO's key dates for business give these by day and month only: 11 November, 12 May and 11 August, each the final date to lodge and pay a statement lodged electronically. The years on this page apply them to the 2026–27 calendar.

The ATO's practice statement says concessionary deferrals like this one are subject to review and may be revoked at any time. Check the due date on your own statement.

Using a tax or BAS agent

If a registered agent lodges your BAS electronically, the ATO's lodgment program gives later dates to lodge and pay quarters 1, 3 and 4: 25 November 2026, 26 May 2027 and 25 August 2027. Each is four weeks after the standard date. The quarter 4 date is to be confirmed when the ATO publishes its 2027–28 program. Quarter 2 has no later date: it stays 28 February 2027 (so Tuesday 2 March).

  1. Choose a registered agent

    Registered tax agents and BAS agents can both prepare and lodge your BAS. Only a tax agent can prepare and lodge your tax return.

    Generally, only registered agents can charge for BAS services. Check their name, business name or registration number on the Tax Practitioners Board register, and read the status shown: the register also lists agents whose registration is suspended.

  2. Appoint them, and have them lodge electronically

    The agent's program covers you only once you appoint them, and their authority takes effect when the ATO receives it. Their registered agent number should be on your activity statement account.

    The later dates apply to statements generated after your agent has lodged your previous BAS electronically. For your first BAS, or if the last one was lodged on paper, an earlier due date may apply. A BAS lodged on paper keeps the standard date.

    Only one agent can hold your activity statement role. If you have a tax agent and a separate BAS agent, decide which one lodges your BAS.

  3. Confirm your date with your agent

    The ATO says its published program dates are a guide only, and it can ask for a BAS earlier, for example where there's a history of late lodgment or late payment.

    There's no later date if you report GST monthly, or for a quarterly instalment notice (form R, S or T), a BAS that includes monthly PAYG instalments, or one with only monthly PAYG withholding.

Sources: BAS agent lodgment program 2026–27 · Activity statements in the agent program.

Weekends and public holidays

If a due date falls on a weekend or public holiday, the ATO says you have until the next business day to lodge and pay, without a penalty or general interest charge.

A public holiday counts if it's a holiday for the whole of any state or territory. It moves the date for taxpayers in every state and territory, even where it isn't a holiday.

Quarter 2: you have until Tuesday 2 March 2027

28 February 2027 is a Sunday. Monday 1 March is Labour Day in Western Australia, and the ATO's 2027 public holiday table gives Tuesday 2 March as the first business day after it. Under the ATO's rule, you can lodge and pay quarter 2 up to Tuesday 2 March 2027, wherever you live.

No ATO page we found prints 2 March 2027 for the BAS: this is the ATO's rule applied to the 2027 calendar. The ATO's pages give 28 February 2027, and your statement may too. The ATO says that if the due date shown on your BAS is on a weekend or public holiday, you have until the next business day to lodge and pay.

How these dates were checked

Every other quarterly date on this page falls on a Wednesday, and none is on the ATO's 2026 or 2027 public holiday tables. The 2027 table runs only to June so far, so the July and August 2027 dates have been checked against the weekday alone.

Wednesday 11 August 2027, the quarter 4 date for lodging online, is the Royal Queensland Show holiday for the Brisbane area only. It isn't a holiday for the whole of Queensland, so it doesn't move the date.

Monthly, annual and PAYG instalments

The dates above are for quarterly reporting. You report quarterly if your GST turnover is under $20 million and the ATO hasn't told you to report monthly.

Monthly BAS

Due on the 21st of the following month: July's is due 21 August. You must report monthly if your GST turnover is $20 million or more, or if the ATO directs you to, which it may do for at least 12 months if you have a history of not complying. Below $20 million you can choose to. There's no extra two weeks for lodging online.

Monthly due dates for 2026–27
July 2026
August 2026
September 2026
October 2026
The 21st is a Saturday.
November 2026
December 2026
Some agent clients have longer. See below.
January 2027
The 21st is a Sunday.
February 2027
The 21st is a Sunday.
March 2027
April 2027
May 2027
June 2027

If a registered agent lodges your December statement electronically, your turnover is up to $10 million and you report GST monthly, it's due 21 February instead. That's a Sunday in 2027, so Monday 22 February. It doesn't apply if you're registered for deferred GST.

The ATO lists the 21st itself. Where that's a weekend, the date here is the next business day under its rule.

Annual GST return

If you're voluntarily registered for GST and your GST turnover is under $75,000, you can elect to report and pay GST once a year. You use Simpler BAS, and still lodge a monthly or quarterly BAS for anything else you report, such as PAYG withholding for employees.

It's due when your income tax return is, generally 31 October, or 28 February if you don't have to lodge a tax return. For the 2025–26 return, 31 October 2026 is a Saturday, so the next business day is Monday 2 November 2026, and 28 February 2027 moves to Tuesday 2 March 2027, as for quarter 2. If you use a registered tax or BAS agent, different dates may apply.

Not registered for GST, but paying PAYG instalments

You'll get a quarterly instalment notice instead of a BAS if you pay quarterly, use the instalment amount the ATO gives you and have nothing else to report. Pay the amount shown by the due date. You only lodge the notice if you want to vary it. If you get an activity statement instead, you lodge it to report the instalment, even when the ATO's rate is nil.

For 2026–27 the dates are 28 October 2026, 28 February 2027 (so Tuesday 2 March, as above), 28 April 2027 and 28 July 2027. An instalment notice gets no extra time for lodging online or through an agent. An activity statement lodged online may get the extra two weeks.

When your 2025–26 tax return is due

Need more time, or can't pay?

Contact the ATO before the due date

If you're finding it hard to lodge or pay in full and on time, contact the ATO or your registered tax professional before the due date. If you lodge your own BAS and need more time, phone the ATO on 13 28 66.

Lodge on time even if you can't pay. The ATO says not being able to pay isn't a reason to lodge late, and lodging on time gives you certainty about what you owe. Paying on time and in full stops extra interest building up.

Asking for more time to lodge

Ask by the due date. A later request is considered only if you can explain in detail what stopped you asking in time.

More time to lodge doesn't mean more time to pay. If you need both, ask for each, at the same time if you like. Lodge by a deferred lodgment date and no late lodgment penalty applies. Pay in full by a deferred payment date and no general interest charge applies.

Payment plans

If you owe $200,000 or less, you may be able to set up a payment plan online. Plans need an up-front payment, and the general interest charge (GIC) keeps accruing until you've paid.

A business with turnover under $2 million may be eligible for an interest-free plan for activity statement debts of $50,000 or less that have been overdue for up to 12 months. The conditions include a good payment and lodgment history and no activity statements outstanding. It stays interest-free only while you keep to the plan.

The late lodgment penalty

A failure to lodge on time penalty can apply to a late BAS: one penalty unit for every 28 days, or part of 28 days, it's late, up to five. A penalty unit is $364 from 1 July 2026, so at the base rate for individuals and small withholders that's $364 for up to 28 days late, and at most $1,820. It's higher for medium and large withholders.

The ATO says it generally doesn't penalise an isolated late lodgment, and warns you first. It generally doesn't issue a penalty notice for a late BAS that results in a refund or nil, unless the penalty was applied before you lodged or you're a large withholder. To ask for a penalty to be remitted, lodge the outstanding statements first.

Interest on late payment

GIC applies to amounts paid late. It compounds daily, and GIC incurred from 1 July 2025 isn't deductible. The ATO sets the rate each quarter and generally announces it two weeks before the quarter starts. See the current GIC rate.

Questions about BAS due dates

Do I lodge a BAS if I had nothing to report?

Yes. The ATO says to lodge it as nil by the due date. Online, open the BAS and select Prepare, then Prepare as nil. You can also lodge a nil BAS through the ATO's automated phone service on 13 72 26, any time, with your TFN or ABN and the BAS document ID, though not for every statement (for example, if you report GST by instalments). If you've been lodging nil for a while, the ATO suggests checking whether you still need your GST and other registrations.

I'm not registered for GST. Do I lodge a BAS?

Not for GST, unless you're required to be registered (generally when your GST turnover is $75,000 or more). You'll still get an activity statement if you withhold tax from employees' pay. If you pay PAYG instalments, you'll generally get either a quarterly instalment notice, which you just pay, or an activity statement, which you lodge to report the instalment. Your income tax return is separate.

Is the payment due on the same day?

Yes. For a quarterly BAS, the date to pay is the date to lodge, and the later dates for lodging online or through an agent move both. If the date falls on a weekend or public holiday, the ATO says you have until the next business day to lodge and pay.

What is Simpler BAS?

The default GST reporting method for small businesses with GST turnover under $10 million. You report three labels: G1 total sales, 1A GST on sales and 1B GST on purchases, and you don't report G2, G3, G10 or G11. Quarterly reporters under $10 million use it unless they pay GST by instalments.

Have your BAS figures ready

Bilbee prepares a Simpler BAS worksheet for each quarter, with G1, 1A and 1B worked out on the cash basis from the payments and expenses you record. You copy the three figures into ATO online services through myGov.

It shows each quarter's due date, moved past weekends and public holidays, plus the later date for quarters 1, 3 and 4 if you lodge online yourself. It can't tell whether you qualify for that later date and doesn't know agents' dates, so go by your statement or your agent.

You can mark a quarter lodged and lock it, and record your GST payments and PAYG instalments as paid. Not registered for GST, but paying PAYG instalments? It prepares your instalment activity statement figures instead.

Bilbee doesn't lodge your BAS, connect to the ATO or myGov, or give tax advice. BAS worksheets and tax tools come with every plan, including Free.

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Sources

Checked . The ATO updates these pages, and your own due dates are shown on your BAS, so check the source before you rely on a date. This page is general information, not tax advice.

Due dates
Lodging online
Tax and BAS agents
Weekends and public holidays
Monthly, annual and PAYG instalments
Nil BAS and Simpler BAS
More time, penalties and paying