when is bas due

For Australian businesses, BAS (Business Activity Statement) due dates depend on how often you report GST and PAYG.

Quick scoop on BAS due dates

• Monthly BAS : Due on the 21st of the following month. For example, a January 2026 BAS is due 21 February 2026.

• Quarterly BAS (standard ATO deadlines for 2025–26) :
  • Q1 (1 Jul–30 Sep 2025): due 28 October 2025

* Q2 (1 Oct–31 Dec 2025): due 28 February 2026

* Q3 (1 Jan–31 Mar 2026): due 28 April 2026

* Q4 (1 Apr–30 Jun 2026): due 28 July 2026

Agent extensions and annual BAS

• If you lodge through a registered BAS or tax agent, you often get extra time for some quarters (for example, Q1, Q3 and Q4 may get several extra weeks).

• Annual BAS for the 2025–26 year is generally due 31 October 2026, or with your tax return if it is lodged later.

Why it matters

• Lodging late can trigger Failure to Lodge (FTL) penalties and interest charges, which increase the longer you delay.

• If a due date falls on a weekend or public holiday, the effective deadline is usually the next business day.

If you tell the reporting period (monthly, quarterly, or annual) and year you care about, a more precise date list can be given for that specific BAS.