The BAS statement due dates are firm milestones for Australian business owners. If you fail to lodge your BAS statements by the due date, the ATO can issue an automatic failure-to-lodge (FTL) penalty and charge you interest on your outstanding BAS amount, which will both be deducted from your profit margins.
Whether you’re a sole trader filing via myGov or a company director filing via a registered agent, knowing when your BAS is due is the first step towards BAS compliance. This guide breaks down the quarterly BAS due dates for 2026, details concessions for BAS due dates for tax agent clients and helps you make sure you never miss a deadline.
What are the BAS Due Dates for 2026?
The ATO has a rigid schedule. Most small businesses (i.e., those with a GST turnover of less than $20 million) will operate under a quarterly reporting cycle. This means you will need to submit a BAS statement no later than the 28th day of the month after the end of each quarter.
There is one exception to this rule for the December quarter, as BAS lodgments typically fall during the Christmas/New Year holiday period. Knowing when your BAS deadlines assists with planning your cash flow to ensure you have sufficient funds when the BAS payment due date arrives.
Quarterly BAS Due Dates Breakdown
| BAS Quarters | Period Covered | BAS Due Dates (Self-Lodged) | BAS Due Dates (Tax Agent*) |
|---|---|---|---|
| Q2 (Dec Quarter) | 1 Oct – 31 Dec 2025 | 28 February 2026 | 21 March 2026 (approx) |
| Q3 (Mar Quarter) | 1 Jan – 31 Mar 2026 | 28 April 2026 | 26 May 2026 |
| Q4 (Jun Quarter) | 1 Apr – 30 Jun 2026 | 28 July 2026 | 25 August 2026 |
| Q1 (Sep Quarter) | 1 Jul – 30 Sep 2026 | 28 October 2026 | 25 November 2026 |
*Note: Agent concessions generally provide an extra four weeks. However, you must be a registered client before the standard due date to qualify.
BAS Due Dates Tax Agent Concessions vs. Self-Lodgers
One of the biggest advantages of working with a professional is the extension on activity statement due dates.
- Self-Lodgers: If you lodge your own BAS via the Business Portal or myGov, you must strictly adhere to the standard BAS due dates. If you are lodging yourself for the first time, it’s worth understanding the full BAS lodgement process and online submission requirements before the deadline.
- Tax Agent Concession: Registered BAS and tax agents are granted an automatic extension (usually four weeks) to help them manage their client workload. This means your BAS payment dates are also pushed back, keeping cash in your bank account for longer.
Warning: This extension is not guaranteed. If you have a history of late lodgments or outstanding debts, the ATO may revoke this privilege, reverting you to the standard BAS due dates 2026.
Monthly vs. Annual BAS Deadlines
While most businesses lodge quarterly, some have different BAS quarters:
- Monthly Lodgers: Businesses with a GST turnover of $20 million or more must lodge by the 21st of the following month. For example, the January 2026 BAS is due on 21 February 2026.
- Annual Lodgers: Small businesses that voluntarily register for GST (turnover under $75k) may lodge annually. The BAS statement due date for annual lodgers is usually 31 October (or later if using a tax agent), aligning with your income tax return.
Many businesses also combine BAS planning with payroll outsourcing to keep PAYG, SuperStream and STP compliant.
How to Check Your Business Activity Statement Due Dates
If you are unsure which cycle you are on, don’t guess. You can check your specific business activity statement due dates through:
- ATO Online Services: Log in to see your “Next Activity Statement” and the specific BAS payment due date.
- MyGov: If you are a sole trader, your inbox will receive notifications when a BAS statement due date is approaching.
- Your Accounting Software: Xero, MYOB, and QuickBooks often sync with the ATO to display upcoming BAS deadlines on your dashboard.
If you find keeping track of BAS reminders and documentation stressful, structured virtual admin support can help manage your compliance schedule and communication tasks.
What Happens If You Miss a BAS Deadline?
Missing ATO BAS due dates triggers immediate consequences.
- Failure to Lodge (FTL) Penalty: The penalty unit rate increases periodically (currently over $313 per 28 days late). This applies even if you have no tax to pay (a “nil” BAS).
- General Interest Charge (GIC): If you lodge on time but miss the BAS payment dates, interest accrues daily on the unpaid debt.
- Audit Risk: Consistently missing BAS due dates flags your business as “high risk” to the ATO data-matching systems.
Tips to Never Miss a BAS Payment Due Date
- Separate GST Cash: Open a separate bank account and transfer 10% of every sale into it weekly. This ensures you always have funds for the BAS payment due date.
- Use Software: Cloud accounting tools automate the calculation, so you aren’t scrambling to add up receipts the night before the BAS statement due dates.
- Outsource It: If tracking quarterly BAS due dates is stressful, hand it over to a professional.
For small business owners juggling many responsibilities, professional support tailored to business owners can help manage compliance and deadlines more consistently.
Do You Need Help With BAS Lodgement?
Managing your company’s BAS due dates 2026 will likely prove to be quite challenging when managing all aspects of your business. Are you tired of the rush each quarter? Or are you concerned that you will receive penalties for failing to lodge your activity statements on time?
We at Befree provide the full range of compliance services for our clients, including ensuring their BAS is prepared accurately and their GST claims are optimised so that their lodgements are lodged before the BAS due date.
If you would like to know how we can assist you in making sure you never miss another lodgement deadline, please contact us today.