The next quarterly BAS covers July to September 2026 and is due 28 October 2026. Lodge it online and the date moves to 11 November 2026. Have a registered BAS or tax agent lodge it electronically and it moves to 25 November 2026. Every other 2026-27 date is in the tables below, checked against the ATO’s published due dates on 1 October 2026.
Every BAS due date for 2026-27 at a glance
Quarterly BAS due dates 2026-27
| Quarter | Period covered | Standard due date | If you lodge online | If a registered agent lodges electronically |
|---|---|---|---|---|
| Quarter 1, 2026-27 | July to September 2026 | 28 October 2026 | 11 November 2026 | 25 November 2026 |
| Quarter 2, 2026-27 | October to December 2026 | 28 February 2027 (a Sunday, so Monday 1 March 2027) | No concession | No concession |
| Quarter 3, 2026-27 | January to March 2027 | 28 April 2027 | 12 May 2027 | 26 May 2027 |
| Quarter 4, 2026-27 | April to June 2027 | 28 July 2027 | 11 August 2027 | 25 August 2027 (ATO: to be confirmed in the 2027-28 program) |
| Quarter 1, 2027-28 | July to September 2027 | 28 October 2027 | 11 November 2027 | Not yet published (set by the ATO’s 2027-28 lodgment program) |
The online dates are the ATO’s two-week lodgment concession, which applies automatically to quarters 1, 3 and 4 when you receive and lodge online. The agent dates come from the ATO’s BAS agent lodgment program 2026-27 and apply only when a registered agent lodges electronically. The December quarter gets neither, because its standard date already allows eight weeks.
Monthly BAS and IAS due dates 2026-27
| Month reported | Due date (21st of the following month) | Lodge and pay by |
|---|---|---|
| July 2026 | 21 August 2026 | Friday 21 August 2026 |
| August 2026 | 21 September 2026 | Monday 21 September 2026 |
| September 2026 | 21 October 2026 | Wednesday 21 October 2026 |
| October 2026 | 21 November 2026 | Saturday, so Monday 23 November 2026 |
| November 2026 | 21 December 2026 | Monday 21 December 2026 |
| December 2026 | 21 January 2027 | Thursday 21 January 2027 (21 February 2027 if an agent lodges electronically for a business with up to $10 million turnover that reports GST monthly; that is a Sunday, so Monday 22 February 2027) |
| January 2027 | 21 February 2027 | Sunday, so Monday 22 February 2027 |
| February 2027 | 21 March 2027 | Sunday, so Monday 22 March 2027 |
| March 2027 | 21 April 2027 | Wednesday 21 April 2027 |
| April 2027 | 21 May 2027 | Friday 21 May 2027 |
| May 2027 | 21 June 2027 | Monday 21 June 2027 |
| June 2027 | 21 July 2027 | Wednesday 21 July 2027 |
Monthly statements get no two-week online concession and no agent concession, apart from the December statement noted above. The same 21st-of-the-month dates apply to a monthly IAS (instalment activity statement) for PAYG withholding or PAYG instalments where there is no GST to report. The weekend shifts follow the ATO rule that a due date on a weekend or public holiday moves to the next business day; public holidays differ by state, so check your own calendar as well.
IAS and instalment notice due dates 2026-27
| Statement | Due dates | Extra time |
|---|---|---|
| Monthly IAS (PAYG withholding or PAYG instalments reported monthly, no GST) | 21st of the following month, as in the table above | None. Not eligible for the online or agent concessions |
| Quarterly IAS or BAS where you report PAYG instalments by the rate method | 28 October 2026, 28 February 2027 (Monday 1 March 2027), 28 April 2027, 28 July 2027 | As for the quarterly BAS above, if the statement is otherwise eligible |
| Quarterly PAYG and GST instalment notices (forms R, S and T), paying the amount the ATO advises | 28 October 2026, 28 February 2027 (Monday 1 March 2027), 28 April 2027, 28 July 2027 | None. Nothing to lodge unless you vary the amount, and the variation must be lodged by the due date |
| Annual PAYG instalment notice (form N) for 2025-26 | 21 October 2026 | None |
| Mixed cycle: monthly PAYG withholding with quarterly GST or instalments | Monthly statement for the first two months of each quarter (21st), quarterly statement for the third month (28th, or 28 February for the December quarter) | The quarterly statement may be eligible for the concessions; the monthly ones are not |
Key dates: the other deadlines that sit beside your BAS
- Super due dates: when super has to be in each employee’s fund, quarter by quarter
- Payday super: what changed for employers, qualifying earnings and the SG charge
- TPAR: who must lodge the taxable payments annual report and what to include
- PAYG withholding: withholder cycles, the 2026-27 tables and when the withheld amounts are due
- Payroll tax thresholds: every state and territory, with rates and monthly due dates
- FBT due dates: the 2027 FBT year, return and payment dates and the rate
- ATO due dates 2026-27: every BAS, super, PAYG, payroll tax, FBT, TPAR and STP deadline for the year on one page
- ATO: due dates for lodging and paying your BAS
What to have ready before each BAS
A BAS takes an afternoon when the file is in this state on the last day of the period, and a fortnight when it is not:
- Bank, credit card and loan feeds reconciled to the last day of the period, with no unmatched lines
- Every sales invoice for the period raised and coded with the right GST treatment: taxable, GST-free or input taxed
- Supplier bills and receipts entered, with a tax invoice on file for every purchase over $82.50 (including GST) where you claim a GST credit
- Items that carry no GST coded that way, such as wages, superannuation, bank fees and ASIC fees
- Payroll finalised for the period and each pay run reported through Single Touch Payroll, so the wages and withholding labels match your payroll report
- Your PAYG instalment amount or rate confirmed, and any variation decided and lodged on or before the due date
- Private-use portions and owner drawings separated from business expenses
- The previous statement lodged. If your agent lodges electronically, the agent dates only apply to statements that generate after the previous one was lodged electronically
- Cash set aside for the payment and your payment reference number (PRN) to hand
FreeMyCloud prepares the file to this standard each period; you or your registered BAS or tax agent then lodge.
For most Australian businesses the quarterly BAS due dates are 28 October, 28 February, 28 April and 28 July. Two things change those dates. Lodging online adds two weeks to three of the four quarters, and lodging through a registered BAS or tax agent adds about four weeks. The December quarter is the exception: it already carries an eight-week window and gets no further concession from either route. The rest of this article explains who each date applies to and where the extra time comes from.
What are the quarterly BAS due dates?
If your GST turnover is under $20 million and the ATO has not told you to report monthly, you lodge quarterly. The quarterly BAS due dates are the 28th of the month following the end of each quarter, with one exception: the December quarter runs to 28 February rather than 28 January, because of the holiday period.
These BAS due dates are fixed year to year, so the same pattern applies in 2026-27 as in any other year, with the online and agent dates shown in the table at the top of this page. What changes is the day of the week each date falls on, and that matters because of the weekend rule covered further down.
The next quarterly deadline
Quarter 1 of 2026-27 covers July to September 2026. It is due 28 October 2026 if you lodge on paper, 11 November 2026 if you lodge online, and 25 November 2026 if a registered agent lodges it for you.
Prefer to talk it through? Call 1300 66 88 14 or send us an enquiry. We reply within one business day.
Do you get extra time for lodging your BAS online?
Yes, for three of the four quarters. The ATO’s two-week lodgment concession moves the BAS due dates for quarters 1, 3 and 4 out by a fortnight, to 11 November, 12 May and 11 August. It applies to both lodgement and payment, not just lodgement.
Quarter 2 is excluded. In the ATO’s words, “quarter 2 activity statement lodgers already have 8 weeks to lodge”, so the December quarter stays at 28 February whether you lodge online or on paper.
The concession is not something you apply for. According to the ATO, “you don’t need to apply for the concession. If you qualify, the due date on your activity statement will automatically be updated.” The concession is ongoing and covers quarterly statements with an original due date of the 28th that you receive and lodge online. The ATO lists who misses out:
- monthly activity statements
- monthly GST payers who also have quarterly PAYG instalments or other quarterly roles
- quarterly PAYG instalments for head companies of consolidated groups
- quarterly instalment notices (forms R, S and T), where you pay the amount the ATO advises
- businesses on a substituted accounting period that count as a large business client: annual total income over $10 million, GST turnover of $20 million or more, or annual withholding over $1 million
- anyone whose original due date is not the 28th
The full conditions are set out on the ATO’s two week lodgment concession page.
How much extra time does a registered BAS agent get?
More than the online concession, and the difference is roughly two additional weeks. Registered tax and BAS agents lodge under the ATO’s lodgment program, which sets concessional dates for statements lodged electronically on a client’s behalf. The 2026-27 agent BAS due dates are set out below. If you are not sure whether the person keeping your books is allowed to lodge for you at all, our guide to bookkeeper, BAS agent or accountant: who does what sets out the registration rules. FreeMyCloud is not a registered agent: we prepare the figures and reconcile the file, and you or your registered BAS or tax agent lodge.
| Quarter | Standard due date | Agent concessional date |
|---|---|---|
| Quarter 4, 2025-26 | 28 July 2026 | 25 August 2026 |
| Quarter 1, 2026-27 | 28 October 2026 | 25 November 2026 |
| Quarter 2, 2026-27 | 28 February 2027 | Not applicable |
| Quarter 3, 2026-27 | 28 April 2027 | 26 May 2027 |
| Quarter 4, 2026-27 | 28 July 2027 | 25 August 2027 |
Two points are worth being clear about. The agent concession applies to statements the agent lodges electronically, not to statements the business lodges itself while an agent happens to be engaged. And the December quarter again receives no concession, so 28 February 2027 is the date regardless of who lodges.
The dates above come from the ATO’s BAS agent lodgment program 2026-27, last updated 1 July 2026.
When is a monthly BAS due?
Monthly BAS due dates work differently to quarterly ones. A monthly activity statement is due on the 21st day of the month following the end of the taxable period. September’s monthly BAS is due 21 October, October’s is due 21 November, and so on.
Standard monthly statements receive no electronic lodgement concession. The one exception in the agent lodgment program is the December monthly activity statement, which carries a concessional date of 21 February for businesses with up to $10 million turnover that report GST monthly and lodge electronically through a registered agent. In 2027 that date is a Sunday, so it moves to Monday 22 February 2027.
Monthly reporting is mandatory where GST turnover is $20 million or more. Below that threshold a business reports quarterly unless the ATO has directed otherwise, and a business that is voluntarily registered for GST (turnover under $75,000, or under $150,000 for not-for-profit bodies) may be eligible to report annually instead.
Monthly and quarterly are not always the same cycle
A business can report GST quarterly while still lodging monthly activity statements for PAYG withholding. Where that applies, two separate sets of BAS due dates run in parallel across the year.
When is the annual GST return due?
For businesses eligible to report GST annually, the annual GST return is due 31 October where the business is required to lodge an income tax return, and 28 February following the annual tax period where it is not.
What happens if a BAS due date falls on a weekend or public holiday?
The date moves to the next business day. The ATO’s position is that “if the due date is on a weekend or public holiday, you have until the next business day to lodge and pay.”
This is why the printed BAS due dates are worth checking against a calendar each quarter rather than assumed. 28 October 2026 falls on a Wednesday, so quarter 1 is unaffected. The one to watch in 2026-27 is 28 February 2027, which is a Sunday, so the December quarter BAS can be lodged and paid on Monday 1 March 2027. Four monthly dates also land on weekends: 21 November 2026 and 21 August 2027 are Saturdays, and 21 February 2027 and 21 March 2027 are Sundays, so each moves to the following Monday. Public holidays differ by state, so check your own calendar as well.
What happens if a BAS is lodged late?
The ATO can charge a failure to lodge on time penalty. In plain words: every 28 days, or part of 28 days, that your BAS is late costs one penalty unit, up to a maximum of five units. A penalty unit is $364 for anything that happens on or after 1 July 2026, so a late BAS costs $364 for the first 28 days, $728 once it is more than 28 days late, and so on up to $1,820 for a small business. For the period 7 November 2024 to 30 June 2026 the unit was $330.
Bigger businesses pay more. A medium withholder (broadly, one that withholds between $25,000 and $1 million a year) pays double, so up to $3,640. A large withholder (one that withholds more than $1 million a year) pays five times, so up to $9,100. On top of the penalty, the general interest charge runs on any unpaid amount from the due date, and that is a separate charge from the lodgement penalty.
In practice the ATO says it generally does not apply the penalty in isolated cases of late lodgement, and it warns you by phone or in writing before it does. It also generally does not issue a penalty notice where the late statement results in a refund or a nil amount. If a registered agent lodges for you and you gave them everything they needed in time, the safe harbour rules may remove the penalty. The full policy is on the ATO’s failure to lodge on time penalty page. A business that cannot lodge or pay by the due date can contact the ATO before the date passes to discuss options, including a payment plan.
It is also worth knowing that lodging and paying are two separate obligations. A statement lodged on time with the payment still outstanding attracts interest on the unpaid amount, but not the failure to lodge penalty. The ATO sets out the available channels on its how to lodge your BAS page.
What makes the deadline easy or hard to hit
The BAS due dates themselves are rarely the problem. The problem is the state of the file on the day the deadline arrives. A quarter that has been coded and reconciled as it went takes an afternoon to review and lodge. A quarter that has not takes a fortnight of chasing receipts, matching bank lines and working out what the unidentified deposits were, and that fortnight generally starts about ten days before the due date.
The businesses that never think about BAS deadlines are the ones where the bank feed is reconciled weekly, supplier bills are entered as they arrive rather than at quarter end, and payroll has been finalised each cycle. At that point the statement is a report, not a project.
Books reconciled before the deadline, not after it
FreeMyCloud has been running Australian books since 2010. We match you with a university-qualified graduate accountant, based in the Philippines and able to work with Xero, MYOB, QuickBooks, Reckon or your own industry software, working Australian business hours so your file is ATO-ready when the statement is due. We prepare the figures; you or your registered BAS or tax agent lodge. Book a free consultation.
Or call 1300 66 88 14, or try the savings calculator. No lock-in contracts, and you can start within three business days.
You can read more about how the day-to-day work is handled on our outsourced bookkeeping and accounting page, or, if you are a smaller operation, our small business bookkeeping page.
Frequently asked questions
For quarterly lodgers, the next BAS covers July to September 2026 and is due 28 October 2026. If you lodge online you have until 11 November 2026, and if a registered BAS or tax agent lodges electronically on your behalf the date is 25 November 2026. Monthly lodgers have a statement due on the 21st of each month.
The December quarter carries an eight-week lodgement window instead of the usual four, which pushes the due date to 28 February. The ATO’s stated reason for excluding quarter 2 from the two-week online concession is that these lodgers already have eight weeks. No further extension is available for that quarter, from either online lodgement or a registered agent. In 2027, 28 February is a Sunday, so the deadline is Monday 1 March 2027.
For quarters 1, 3 and 4, yes, and the concession covers payment as well as lodgement. You need to receive and lodge your activity statements online, not be a monthly GST payer, and not be paying by a quarterly instalment notice (forms R, S and T). Large business clients on a substituted accounting period miss out. It applies automatically, so the extended date appears on the statement itself.
Usually by about two weeks beyond the online concession. For 2026-27 the agent dates are 25 August 2026, 25 November 2026, 26 May 2027 and 25 August 2027, with no concession for the December quarter. The concession applies to statements the agent lodges electronically, not to statements you lodge yourself.
One penalty unit for every 28 days or part thereof that the statement is overdue, up to a maximum of five units. A penalty unit is $364 for infringements on or after 1 July 2026, so a small business can be charged up to $1,820. The base amount is doubled for medium withholders and multiplied by five for large withholders. The ATO says it generally does not apply the penalty for an isolated late lodgement and warns you first. Interest on an unpaid amount is charged separately.
Yes. The ATO’s position is that “even if you have nothing to report for the period, you still need to lodge your BAS as ‘nil’ by the due date.” A nil statement can be lodged online, or through the ATO’s automated phone service on 13 72 26, which is available 24 hours a day and needs your TFN or ABN plus the BAS document ID. Phone lodgement is not available for an annual GST return or where you report GST by instalments. Not lodging at all is what triggers the failure to lodge penalty.
A BAS reports GST, usually together with PAYG withholding and PAYG instalments. An IAS (instalment activity statement) is the statement the ATO issues when there is no GST to report on it, for example a business that reports GST quarterly but withholds PAYG from wages monthly, or a taxpayer paying PAYG instalments without a GST registration. A monthly IAS is due on the 21st of the following month and gets no online or agent concession. Quarterly instalments are due on the 28th of the month after the quarter, or 28 February for the December quarter.
Talk to FreeMyCloud
Call 1300 66 88 14, or send us an enquiry and we reply within one business day.
This article is general information about Australian bookkeeping and reporting obligations, current as at 1 October 2026. It is not tax, financial or legal advice. FreeMyCloud is not a registered tax or BAS agent and does not lodge activity statements or tax returns: we prepare the figures and you or your registered agent lodge. Rates, thresholds and dates change. Confirm your own position with your registered tax or BAS agent, or with the ATO.
