BAS Lodgement Due Dates
BAS returns are generally due on the 28th of the month following the end of the quarter. If you are required to lodge monthly, your BAS will be due on the 21st of the following month. However, deadlines may vary depending on your business structure, GST registration and whether you lodge via a Tax Agent.
Missed deadlines can result in penalties, so it’s vital to lodge on time.
Here’s a clear table of BAS lodgement due dates for both monthly and quarterly reporting cycles for the 2026–2027 financial year, based on the latest ATO and tax agent guidance:
Quarterly BAS Lodgement Due Dates
| Quarter | Period Covered | Standard Due Date | Due Date when Lodged by a Tax Agent |
|---|---|---|---|
| Q1 | July – September | 28 October 2026 | 25 November 2026 |
| Q2 | October – December | 28 February 2027 | No extension |
| Q3 | January – March | 28 April 2027 | 26 May 2027 |
| Q4 | April – June | 28 July 2027 | 25 August 2027 |
Note: Extensions apply if you lodge through a registered tax agent. Q2 already includes a built-in extension.
Monthly BAS Lodgement Due Dates
| Month | Due Date |
|---|---|
| July 2026 | 21 August 2026 |
| August 2026 | 21 September 2026 |
| September 2026 | 21 October 2026 |
| October 2026 | 21 November 2026 |
| November 2026 | 21 December 2026 |
| December 2026 | 21 January 2027 |
| January 2027 | 21 February 2027 |
| February 2027 | 21 March 2027 |
| March 2027 | 21 April 2027 |
| April 2027 | 21 May 2027 |
| May 2027 | 21 June 2027 |
| June 2027 | 21 July 2027 |
Note: If the due date falls on a weekend or public holiday, you have until the next business day to lodge and pay.
