Quarterly BAS due dates, 2026-27
Most small businesses lodge quarterly: you do if your GST turnover is under $20 million and the ATO hasn’t told you to report monthly. You lodge and pay by the same date.
| Quarter | Due date | Through a registered agent |
|---|---|---|
| Quarter 1July to September 2026 | Wednesday 28 October 2026 | 25 November 2026 |
| Quarter 2October to December 2026 | 28 February 2027 is a Sunday, so Monday 1 March 2027 | No later date: quarter 2 already includes a one-month extension |
| Quarter 3January to March 2027 | Wednesday 28 April 2027 | 26 May 2027 |
| Quarter 4April to June 2027 | Wednesday 28 July 2027 | 25 August 2027, to be confirmed by the ATO |
The agent dates apply when a registered tax or BAS agent lodges electronically and your previous BAS was also lodged electronically. If you lodge online yourself, the ATO says you may be eligible for an extra two weeks to lodge and pay, except for quarter 2. Either way, the due date printed on your BAS is the one that counts.
Monthly BAS due dates, 2026-27
You must lodge monthly if your GST turnover is $20 million or more, or if the ATO has told you to. Below that you can choose monthly, which some owners prefer because the payments are smaller. A monthly BAS is due on the 21st of the following month.
| Month | Due date |
|---|---|
| July 2026 | Friday 21 August 2026 |
| August 2026 | Monday 21 September 2026 |
| September 2026 | Wednesday 21 October 2026 |
| October 2026 | 21 November is a Saturday, so Monday 23 November 2026 |
| November 2026 | Monday 21 December 2026 |
| December 2026 | Thursday 21 January 2027, or 21 February (a Sunday, so Monday 22 February 2027) for turnover up to $10 million lodged electronically through a registered agent |
| January 2027 | 21 February is a Sunday, so Monday 22 February 2027 |
| February 2027 | 21 March is a Sunday, so Monday 22 March 2027 |
| March 2027 | Wednesday 21 April 2027 |
| April 2027 | Friday 21 May 2027 |
| May 2027 | Monday 21 June 2027 |
| June 2027 | Wednesday 21 July 2027 |
Apart from December, the agent concession doesn’t apply to monthly statements.
Annual GST returns
You lodge once a year if you’re voluntarily registered for GST and your GST turnover is under $75,000 ($150,000 for not-for-profits). The annual GST return is due on 31 October, or on 28 February after the year if you don’t have to lodge a tax return. 31 October 2026 is a Saturday, so that one moves to Monday 2 November 2026. A registered agent may have different dates.
Weekends, public holidays and paying late
If a due date falls on a weekend or a public holiday, you have until the next business day to lodge and pay. Paying late can attract the general interest charge. If you can’t pay in full and on time, the ATO asks you to contact it or your tax professional before the due date; if you owe $200,000 or less, you may be able to set up a payment plan online.