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 2025–2026 financial year, based on the latest ATO and tax agent guidance:

Quarterly BAS Lodgement Due Dates

Note: Extensions apply if you lodge through a registered tax agent. Q2 already includes a built-in extension.

Monthly BAS Lodgement Due Dates

Note: If the due date falls on a weekend or public holiday, you have until the next business day to lodge and pay.