BAS Lodgement Deadlines 2026: Don't Miss These Key Dates

Your Business Activity Statement (BAS) is how you report and pay your GST, PAYG withholding, and other tax obligations to the ATO. Missing a BAS deadline doesn't just create interest charges — it can attract failure to lodge penalties from the ATO, which increase the longer you leave it. For a broader guide, see our BAS lodgement guide.

This article provides the complete BAS lodgement calendar for 2026 and covers what you need to know to stay compliant.

Who Needs to Lodge a BAS?

You need to lodge a BAS if you are registered for:

• GST (required if your turnover is $75,000 or more, or $150,000 or more for non-profits)
• PAYG withholding (if you have employees)
• Fuel tax credits (if eligible)
• Luxury car tax (if applicable)

If you're registered for GST, you're registered for BAS. Even if you have a nil activity statement (nothing to report), you still need to lodge — failure to lodge a nil BAS attracts the same penalties as failure to lodge one with tax owing.

What's Reported on a BAS?

Depending on your registrations, your BAS may include:

• GST collected on taxable sales
• GST credits claimed on business purchases (input tax credits)
• Net GST payable (or refund due)
• PAYG withholding — tax withheld from employee wages and reported to the ATO
• PAYG instalments — advance payments of income tax (if you're in the instalment system)
• Fuel tax credits (if applicable)

BAS Lodgement Frequency

The ATO assigns your BAS reporting period when you register for GST. Your period is typically:

Monthly: If your GST turnover is $20 million or more, or if you elected monthly reporting

Quarterly: For most small businesses with turnover below $20 million (the most common reporting period)

Annually: For very small businesses with GST turnover under $75,000 who registered voluntarily, or for those who only report PAYG instalments annually

Most small businesses reading this article will be on the quarterly cycle.

2026 BAS Due Dates — Quarterly

For small businesses lodging quarterly BAS:

| Quarter | Period covered | Due date | | ------------ | ----------------------- | --------------- | | Q3 FY2025-26 | January – March 2026 | 28 April 2026 | | Q4 FY2025-26 | April – June 2026 | 28 July 2026 | | Q1 FY2026-27 | July – September 2026 | 28 October 2026 | | Q2 FY2026-27 | October – December 2026 | 28 January 2027 |

If 28 April, 28 July, 28 October, or 28 January falls on a weekend or public holiday: The due date moves to the next business day. Check the ATO's key dates page for the most current information.

2026 BAS Due Dates — Monthly

If you're on monthly BAS:

| Month | Due date | | -------------- | ----------------- | | January 2026 | 21 February 2026 | | February 2026 | 21 March 2026 | | March 2026 | 21 April 2026 | | April 2026 | 21 May 2026 | | May 2026 | 22 June 2026 | | June 2026 | 21 July 2026 | | July 2026 | 21 August 2026 | | August 2026 | 21 September 2026 | | September 2026 | 21 October 2026 | | October 2026 | 23 November 2026 | | November 2026 | 21 December 2026 | | December 2026 | 21 January 2027 |

Tax Agent Extended Due Dates

If you lodge your BAS through a registered tax agent (accountant), you typically get extended due dates — often one to two months beyond the standard deadlines. The extended dates apply automatically when a registered tax agent is acting for you.

If your tax agent lodges your BAS, confirm the applicable extended dates with them.

BAS Lodgement Options

You can lodge your BAS:

• Online — through ATO online services (myGov for individuals, or Business Portal/Online services for businesses)
• Through your accounting software — most accounting platforms (Xero, MYOB, QuickBooks) allow direct BAS lodgement
• Through your tax agent — who lodges on your behalf
• By paper — the ATO still accepts paper BAS, but this is the slowest and least convenient option

Online lodgement via your accounting software or tax agent is the most efficient approach for most small businesses.

What Happens If You Miss the Deadline?

The ATO's response to a missed BAS depends on how late it is and your history:

Interest: If you owe GST or PAYG, interest (general interest charge at roughly 10-12% per annum, varying quarterly) accrues from the due date.

Failure to lodge (FTL) penalty: If you don't lodge at all, the ATO imposes an FTL penalty based on the size of your business:

• Small businesses: $313 per 28-day period (approximately $938 per quarter if not lodged — note: CMO should verify current FTL unit amounts, as these are indexed)
• FTL penalties accrue every 28 days until the BAS is lodged

Audit and review risk: Patterns of late lodgement increase your audit risk profile.

If you've missed a BAS, the best approach is to lodge it as soon as possible — the FTL penalty continues to accrue until you lodge, so delay makes the problem worse.

Common BAS Mistakes for Small Businesses

1. Not claiming all input tax credits: Many small businesses under-claim GST credits on their business expenses. Every GST-inclusive business purchase should generate an input tax credit if it relates to your business activities.

2. Claiming GST on non-GST transactions: Some purchases are GST-free (e.g., most food, some healthcare, some financial services) or input-taxed (e.g., residential rent). Claiming GST on these is an overclaim that creates exposure.

3. Forgetting PAYG withholding: Your BAS should include all PAYG withholding collected from employees during the quarter. If you have employees and haven't been reporting PAYG on your BAS, you're non-compliant.

4. Cash basis vs accruals: Businesses can elect to report GST on a cash basis (when you receive/pay money) or accruals basis (when the tax point arises). Know which method you're using and apply it consistently.

5. Missing a period after a quiet business period: During slow periods, it's tempting to let the BAS slide. Even if your GST position is nil, you must still lodge.

Setting Up Your BAS System

For a smooth quarterly BAS process:

1. Use accounting software that tracks GST on all transactions in real time — not spreadsheets
2. Reconcile your bank accounts monthly — don't leave everything to the last week before BAS due
3. Separate GST collected — consider a dedicated bank account or separate tracking to hold GST collected until it's due to the ATO
4. Set calendar reminders — two weeks before each BAS due date, start preparing. One week before — review and lodge.
5. Work with your accountant — even if you prepare your own BAS, a quick quarterly review with your accountant catches errors before they become ATO issues

How Reguladar Helps

BAS deadlines are just one of many compliance obligations on your calendar. Alongside quarterly BAS, you're managing super deadlines, award rate updates, WHS requirements, licensing renewals, and more.

Reguladar consolidates all your compliance deadlines — including BAS — in a single personalised dashboard, so nothing falls through the cracks.

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This article is for general information only. BAS due dates and penalty amounts should be confirmed with the ATO or your tax agent for the most current information.

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