Australia · ATO lodgement dates
Standard quarterly, monthly and annual BAS lodgement deadlines, including registered agent concessions.
A Business Activity Statement isn't just a GST return, even though GST is usually the biggest line on it. In a single lodgement you typically report GST collected on sales and GST paid on purchases, PAYG withholding (tax withheld from employees' or contractors' payments), and PAYG instalments (regular prepayments toward your own income tax liability, so you're not hit with the full amount at tax time). Some businesses also report fringe benefits tax instalments, luxury car tax, or wine equalisation tax on the same form if those apply. Getting your GST-exclusive and inclusive figures right with the GST calculator only settles one part of an accurate BAS; PAYG withholding and instalment amounts come from separate calculations based on your payroll and prior-year tax.
Most small businesses (GST turnover under $20 million) lodge quarterly. Payment is generally due the same day as lodgement.
| Quarter | Period | Standard due date | Registered agent concession |
|---|---|---|---|
| Q4 FY25–26 | Apr–Jun 2026 | 28 July 2026 | 25 August 2026 |
| Q1 FY26–27 | Jul–Sep 2026 | 28 October 2026 | 25 November 2026 |
| Q2 FY26–27 | Oct–Dec 2026 | 28 February 2027 | No agent concession (holiday period already built into the standard date) |
| Q3 FY26–27 | Jan–Mar 2027 | 28 April 2027 | 26 May 2027 |
| Q4 FY26–27 | Apr–Jun 2027 | 28 July 2027 | 25 August 2027 |
If a due date falls on a weekend or public holiday, the ATO shifts it to the next business day.
Required if your GST turnover is $20 million or more, or you've chosen monthly reporting. Monthly BAS is always due on the 21st of the following month; there's no registered agent concession for monthly lodgers.
Available if you're voluntarily registered for GST with turnover under $75,000 ($150,000 for non-profits). Self-lodged annual BAS is due 31 October following the end of the financial year, aligning with your income tax return. Through a registered tax agent, this can extend to as late as mid-May the following year, depending on your lodgement program.
A quiet quarter with no sales, no purchases and no employees on the books doesn't excuse you from lodging. A "nil" BAS, one reporting zero GST, PAYG withholding and PAYG instalment activity, still has to be lodged by the normal due date, and the fastest way to do it is a short online declaration through ATO Online Services or the ATO app rather than the full form. The ATO has no way of distinguishing "genuinely nothing to report" from "hasn't lodged yet" until you tell it which one applies, so a missed nil BAS accrues the same Failure to Lodge penalty as a missed BAS with real figures on it.
Two separate costs can apply, and they're triggered independently. From 1 July 2026, the Failure to Lodge (FTL) penalty is $364 per 28-day block the BAS remains outstanding (capped after five blocks), and applies regardless of whether you actually owe any money that period. Separately, the General Interest Charge (GIC) accrues daily on any amount paid late, currently at an annual rate of 11.43%, and is no longer tax-deductible. Lodging late but paying in full and on time still avoids the GIC; lodging on time but paying late still avoids the FTL penalty. It's entirely possible to trigger one, both, or neither, depending on which specific deadline slips.
Already have your GST-inclusive and exclusive figures? Use the GST calculator to check your numbers before you lodge.
A sole trader owes $4,200 in net GST on a quarterly BAS due 28 October 2026, but doesn't lodge or pay until 15 December 2026, 48 days late. That's two full 28-day blocks (day 29 and day 57 both fall within the outstanding period), so the FTL penalty is 2 × $364 = $728, charged regardless of the amount owed. On top of that, GIC accrues daily on the $4,200 owed for the 48 days it sits unpaid: at 11.43% annually, that's roughly $4,200 × 0.1143 × 48/365 ≈ $63. Total cost of the 48-day delay: about $791 on top of the $4,200 actually owed, and neither charge is reduced by paying the underlying $4,200 in full once you do lodge.
Lodging a BAS that's technically on time but materially wrong isn't necessarily safer than lodging late: consistently reporting GST-free or input-taxed sales as taxable (or the reverse), claiming GST credits on purchases that don't have a valid tax invoice, or reporting round, estimated figures every quarter instead of actual transaction totals are all patterns the ATO's data-matching systems are built to flag. If you've made a genuine error on a lodged BAS, correcting it on your next BAS (within the ATO's revision limits) is generally treated far more favourably than leaving an error uncorrected and hoping it isn't noticed.
Work out your exact GST split with the GST Calculator, and see full worked answers on lodgement timing, agent concessions and nil BAS obligations on the BAS Due Dates FAQ.