As we navigate the 2026 financial year, staying on top of your Business Activity Statement (BAS) is critical for avoiding ATO penalties and maintaining healthy cash flow.
For many Australian business owners, lodging BAS is a major cause of stress every quarter. Lodging BAS is more than simply paying GST; it is also ensuring that you report PAYG withholding and PAYG installments correctly, along with all other tax liabilities. Regardless of whether you choose to lodge yourself or through a registered agent, failing to meet a lodgement date can result in automatic penalties and interest charges.
In this guide, we outline the BAS lodgement due dates for 2026, explain the differences in lodgement obligations for agents and individuals who lodge BAS themselves, and provide some tips to make the process less painful and to assist in streamlining the submission process.
What is BAS Lodgement?
A Business Activity Statement (BAS) is a tax reporting document that all businesses are required by law to submit to the Australian Taxation Office (ATO), detailing the total amount of taxes you have collected as well as how much in taxes you have paid. A BAS can be confusing for many people because it is often thought to simply be GST reporting; however, it actually covers far more than just GST:
- Goods and Services Tax (GST): The 10% tax on sales.
- PAYG Withholding: Tax deducted from employee wages.
- PAYG Instalments: Advance payments towards your own income tax.
- Luxury Car Tax & Fuel Tax Credits: May apply depending on your business activities.
Online BAS Lodgement Options in Australia
Lodge BAS Online via myGov
This option is ideal for sole traders and individuals.
- Who this is for: Sole traders with simple tax affairs.
- How to do it: Link your myGov account to the ATO service from the dashboard, go to ‘Tax’, then to ‘Statements Activity’, and follow the instructions through to record your income and expenses. It is free and instant.
BAS Lodgement Through a Registered Tax Agent
This is the recommended route for companies, trusts, and busy small business owners.
- When recommended: If you have employees, complex GST claims, or high transaction volumes.
- Benefits: Registered BAS Agents will assist with detecting errors prior to submitting your BAS (such as claiming GST entitlements on personal expenditure). More importantly, they have access to extended BAS agent lodgement due dates, which provides you with additional time to settle and prepare.
BAS Lodgement Dates for 2026
| BAS Quarter | Period Covered | BAS Lodgement Due Date (Self-Lodged) | BAS Agent Lodgement Date* |
|---|---|---|---|
| Q2 FY25 | 1 Oct – 31 Dec 2025 | 28 February 2026 | Up to 25 March 2026 |
| Q3 FY25 | 1 Jan – 31 Mar 2026 | 28 April 2026 | Up to 26 May 2026 |
| Q4 FY25 | 1 Apr – 30 Jun 2026 | 28 July 2026 | Up to 25 August 2026 |
| Q1 FY26 | 1 Jul – 30 Sep 2026 | 28 October 2026 | Up to 25 November 2026 |
BAS Agent Lodgement Dates Explained
Why the Difference?
The ATO recognises that preparing accurate accounts takes time. By using a registered agent, you gain access to this “safe harbour.”
- Conditions: To qualify, you generally must be on your agent’s client list before the standard due date and have a good history of lodgement.
- The “December” Exception: Note that for the December quarter (Q2), everyone (including self-lodgers) gets an extension until 28 February, rather than the usual 28th of the month, due to the Christmas shutdown.
Many businesses use professional tax outsourcing services to ensure their BAS is prepared accurately and lodged within ATO deadlines.
BAS Submission Dates vs Payment Dates (Don’t Confuse These)
A common trap is assuming that because you have lodged, you have paid.
- Lodgement: The act of submitting the form.
- Payment: The transfer of funds to the ATO.
Usually, the BAS submission dates and payment dates are the same. However, if you are struggling with cash flow, it is vital to lodge on time even if you cannot pay.
- Why? The penalty for late lodgement applies automatically. If you lodge on time but pay late, you may only face interest charges (GIC), which are often easier to manage or negotiate than non-lodgement penalties.
Common BAS Lodgement Mistakes Businesses Make
Rushing to meet a deadline often leads to errors that trigger audits.
- Missing Deadlines: Forgetting the date, especially the 28 February one (which is different from the standard 28th of the month pattern).
- Incorrect GST Reporting: Claiming GST on expenses that didn’t have GST (like bank fees, water rates, or basic food items).
- Lodging Without Reconciling: Submitting figures that don’t match your bank account balance. This is the #1 warning sign that all accountants will look for.
- Assuming Extensions are Automatic: If you switch to an agent after the due date has passed, you do not retroactively get the extension.
Structured outsourced accounting support helps reduce reporting errors and ensures your BAS figures align with your financial records.
Do You Need Help With BAS Lodgement?
If the idea of BAS online Lodgement keeps you up at night, or if you are constantly paying late fees, it is time to outsource.
At Befree, we help accounting firms and small businesses prepare their BAS online lodgement from start to finish. In addition to preparing your accounts, validating your GST claims, and submitting your lodgments well before the due date, our service removes the potential for compliance errors that could result in fines and allows you to concentrate on growing your business rather than worrying about completing your tax returns.