{"id":14295,"date":"2026-02-17T15:05:35","date_gmt":"2026-02-17T09:35:35","guid":{"rendered":"https:\/\/befreeltd.com\/au\/?p=14295"},"modified":"2026-04-17T14:52:39","modified_gmt":"2026-04-17T09:22:39","slug":"bas-due-dates","status":"publish","type":"post","link":"https:\/\/befreeltd.com\/au\/resources\/blogs\/bas-due-dates\/","title":{"rendered":"BAS Due Dates 2026 in Australia: Quarterly Deadlines Explained"},"content":{"rendered":"\t\t
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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.<\/p>

If you\u2019re unsure what a BAS includes or how it works, read our complete guide to what a business activity statement<\/a> is before reviewing your deadlines. 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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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What are the BAS Due Dates for 2026? \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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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.<\/p>

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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Quarterly BAS Due Dates Breakdown\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\tHere is the definitive schedule for ATO BAS due dates in 2026. Note the difference between lodging yourself and using a professional.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\r\n\r\n\r\n\r\n\r\nBAS Due Dates Table<\/title>\r\n\r\n<style>\r\n body {\r\n font-family: Arial, sans-serif;\r\n margin: 20px;\r\n }\r\n\r\n .table-container {\r\n overflow-x: auto;\r\n -webkit-overflow-scrolling: touch;\r\n }\r\n\r\n table {\r\n border-collapse: collapse;\r\n width: 100%;\r\n min-width: 700px; \/* forces horizontal scroll on small screens *\/\r\n }\r\n\r\n th, td {\r\n border: 1px solid #ddd;\r\n padding: 10px;\r\n text-align: left;\r\n white-space: nowrap;\r\n }\r\n\r\n thead th {\r\n background-color: #f4f4f4;\r\n font-weight: bold;\r\n }\r\n\r\n tbody th {\r\n background-color: #fafafa;\r\n font-weight: bold;\r\n }\r\n\r\n tr:nth-child(even) td {\r\n background-color: #fcfcfc;\r\n }\r\n<\/style>\r\n<\/head>\r\n\r\n<body>\r\n\r\n<div class=\"table-container\">\r\n <table>\r\n <thead>\r\n <tr>\r\n <th scope=\"col\">BAS Quarters<\/th>\r\n <th scope=\"col\">Period Covered<\/th>\r\n <th scope=\"col\">BAS Due Dates (Self-Lodged)<\/th>\r\n <th scope=\"col\">BAS Due Dates (Tax Agent*)<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr>\r\n <th scope=\"row\">Q2 (Dec Quarter)<\/th>\r\n <td>1 Oct \u2013 31 Dec 2025<\/td>\r\n <td>28 February 2026<\/td>\r\n <td>21 March 2026 (approx)<\/td>\r\n <\/tr>\r\n <tr>\r\n <th scope=\"row\">Q3 (Mar Quarter)<\/th>\r\n <td>1 Jan \u2013 31 Mar 2026<\/td>\r\n <td>28 April 2026<\/td>\r\n <td>26 May 2026<\/td>\r\n <\/tr>\r\n <tr>\r\n <th scope=\"row\">Q4 (Jun Quarter)<\/th>\r\n <td>1 Apr \u2013 30 Jun 2026<\/td>\r\n <td>28 July 2026<\/td>\r\n <td>25 August 2026<\/td>\r\n <\/tr>\r\n <tr>\r\n <th scope=\"row\">Q1 (Sep Quarter)<\/th>\r\n <td>1 Jul \u2013 30 Sep 2026<\/td>\r\n <td>28 October 2026<\/td>\r\n <td>25 November 2026<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n<\/div>\r\n\r\n<\/body>\r\n<\/html>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ec8892 elementor-widget elementor-widget-text-editor\" data-id=\"3ec8892\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>*Note: Agent concessions generally provide an extra four weeks. However, you must be a registered client before the standard due date to qualify.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3397e0f elementor-widget elementor-widget-heading\" data-id=\"3397e0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">BAS Due Dates Tax Agent Concessions vs. Self-Lodgers\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e858def elementor-widget elementor-widget-text-editor\" data-id=\"2e858def\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>One of the biggest advantages of working with a professional is the extension on activity statement due dates.<\/p><ul><li><strong>Self-Lodgers:<\/strong> 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\u2019s worth understanding the full <a href=\"https:\/\/befreeltd.com\/au\/resources\/blogs\/bas-lodgement\/\">BAS lodgement<\/a> process and online submission requirements before the deadline.<\/li><li><strong>Tax Agent Concession:<\/strong> 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.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ea4305 elementor-widget elementor-widget-text-editor\" data-id=\"5ea4305\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>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.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-228457c elementor-widget elementor-widget-heading\" data-id=\"228457c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Monthly vs. Annual BAS Deadlines\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b58ed9 elementor-widget elementor-widget-text-editor\" data-id=\"9b58ed9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>While most businesses lodge quarterly, some have different BAS quarters:<\/p><ul><li><strong>Monthly Lodgers:<\/strong> 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.<\/li><li><strong>Annual Lodgers:<\/strong> 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.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75c6076 elementor-widget elementor-widget-text-editor\" data-id=\"75c6076\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Many businesses also combine BAS planning with payroll outsourcing to keep PAYG, SuperStream and STP compliant.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a52ff4 elementor-widget elementor-widget-heading\" data-id=\"2a52ff4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to Check Your Business Activity Statement Due Dates\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6188b61a elementor-widget elementor-widget-text-editor\" data-id=\"6188b61a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If you are unsure which cycle you are on, don’t guess. You can check your specific business activity statement due dates through:<\/p><ul><li><strong>ATO Online Services:<\/strong> Log in to see your “Next Activity Statement” and the specific BAS payment due date.<\/li><li><strong>MyGov:<\/strong> If you are a sole trader, your inbox will receive notifications when a BAS statement due date is approaching.<\/li><li><strong>Your Accounting Software:<\/strong> Xero, MYOB, and QuickBooks often sync with the ATO to display upcoming BAS deadlines on your dashboard.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33f6b5b6 elementor-widget elementor-widget-text-editor\" data-id=\"33f6b5b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If you find keeping track of BAS reminders and documentation stressful, structured <a href=\"https:\/\/befreeltd.com\/au\/services\/admin-services-outsourcing\/\">virtual assistant outsource<\/a> support can help manage your compliance schedule and communication tasks.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfe662c elementor-widget elementor-widget-heading\" data-id=\"bfe662c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Happens If You Miss a BAS Deadline?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-752b9f60 elementor-widget elementor-widget-text-editor\" data-id=\"752b9f60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Missing ATO BAS due dates triggers immediate consequences.<\/p><ul><li><strong>Failure to Lodge (FTL) Penalty:<\/strong> 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).<\/li><li><strong>General Interest Charge (GIC):<\/strong> If you lodge on time but miss the BAS payment dates, interest accrues daily on the unpaid debt.<\/li><li><strong>Audit Risk:<\/strong> Consistently missing BAS due dates flags your business as “high risk” to the ATO data-matching systems.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b536b4 elementor-widget elementor-widget-heading\" data-id=\"1b536b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tips to Never Miss a BAS Payment Due Date\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74f6f544 elementor-widget elementor-widget-text-editor\" data-id=\"74f6f544\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li><strong>Separate GST Cash:<\/strong> 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.<\/li><li><strong>Use Software:<\/strong> Cloud accounting tools automate the calculation, so you aren’t scrambling to add up receipts the night before the BAS statement due dates. This becomes even more important where <a href=\"https:\/\/befreeltd.com\/au\/industries\/construction-and-real-estate\/\">real estate accounting<\/a> is used to manage multiple income streams and reporting obligations.<\/li><li><strong>Outsource It:<\/strong> If tracking quarterly BAS due dates is stressful, hand it over to a professional.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e40139b elementor-widget elementor-widget-text-editor\" data-id=\"e40139b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For small business owners juggling many responsibilities, professional support tailored to <a href=\"https:\/\/befreeltd.com\/au\/services\/for-business-owners\/\">business owners<\/a> can help manage compliance and deadlines more consistently.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32a64b51 elementor-widget elementor-widget-heading\" data-id=\"32a64b51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Do You Need Help With BAS Lodgement?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69d7ceeb elementor-widget elementor-widget-text-editor\" data-id=\"69d7ceeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Managing your company\u2019s 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?<\/p><p>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.<\/p><p>If you would like to know how we can assist you in making sure you never miss another lodgement deadline, please <a href=\"https:\/\/befreeltd.com\/au\/contact-us\/\">contact us today<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a479a3a e-con-full e-flex e-con e-child\" data-id=\"a479a3a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6402715 elementor-widget elementor-widget-heading\" data-id=\"6402715\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions About BAS deadlines\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-256682c elementor-widget elementor-widget-n-accordion\" data-id=\"256682c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"n_accordion_animation_duration":{"unit":"ms","size":300,"sizes":[]},"default_state":"expanded","max_items_expended":"one"}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3920\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-3920\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> When is BAS due for the first quarter of 2026? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3920\" class=\"elementor-element elementor-element-4331f10 e-con-full e-flex e-con e-child\" data-id=\"4331f10\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c36f0fa elementor-widget elementor-widget-text-editor\" data-id=\"c36f0fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tFor the quarter covering 1 January to 31 March 2026 (Q3), the standard BAS due date is 28 April 2026. If you lodge through a registered agent, you may have until late May.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3921\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3921\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Do BAS due dates change if I use a tax agent? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3921\" class=\"elementor-element elementor-element-229334e e-con-full e-flex e-con e-child\" data-id=\"229334e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad7d6d4 elementor-widget elementor-widget-text-editor\" data-id=\"ad7d6d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tYes. BAS due dates tax agent concessions generally allow for an extra four weeks to lodge and pay. This applies to quarterly activity statements, provided your lodgement history is up to date and you are registered with the agent before the standard deadline. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3922\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3922\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What does a QuickBooks-certified accountant do? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3922\" class=\"elementor-element elementor-element-9bc6827 e-con-full e-flex e-con e-child\" data-id=\"9bc6827\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26e4de3 elementor-widget elementor-widget-text-editor\" data-id=\"26e4de3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe BAS payment due date is generally the same date as the lodgement due date. For example, if your BAS is due on 28 February, then the payment of your BAS must be received into the ATO’s bank account by 28 February to avoid any interest charges.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3923\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3923\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Can I change my BAS reporting cycle? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3923\" class=\"elementor-element elementor-element-8784d01 e-con-full e-flex e-con e-child\" data-id=\"8784d01\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f32913 elementor-widget elementor-widget-text-editor\" data-id=\"1f32913\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tYes, you may be able to change your BAS reporting cycle to either monthly or quarterly, but this will depend on your turnover. Generally, businesses with a turnover of less than $20 million will be allowed to elect to lodge monthly or quarterly, and you should contact the ATO to make this election before the commencement of a new quarter.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"When is BAS due for the first quarter of 2026?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"For the quarter covering 1 January to 31 March 2026 (Q3), the standard BAS due date is 28 April 2026. If you lodge through a registered agent, you may have until late May.\"}},{\"@type\":\"Question\",\"name\":\"Do BAS due dates change if I use a tax agent?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. BAS due dates tax agent concessions generally allow for an extra four weeks to lodge and pay. This applies to quarterly activity statements, provided your lodgement history is up to date and you are registered with the agent before the standard deadline.\"}},{\"@type\":\"Question\",\"name\":\"What does a QuickBooks-certified accountant do?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The BAS payment due date is generally the same date as the lodgement due date. For example, if your BAS is due on 28 February, then the payment of your BAS must be received into the ATO’s bank account by 28 February to avoid any interest charges.\"}},{\"@type\":\"Question\",\"name\":\"Can I change my BAS reporting cycle?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, you may be able to change your BAS reporting cycle to either monthly or quarterly, but this will depend on your turnover. Generally, businesses with a turnover of less than $20 million will be allowed to elect to lodge monthly or quarterly, and you should contact the ATO to make this election before the commencement of a new quarter.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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. If you\u2019re unsure what […]<\/p>\n","protected":false},"author":1,"featured_media":14297,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14295","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>BAS Due Dates 2026 | Business Activity Statement Due Dates<\/title>\n<meta name=\"description\" content=\"Stay ahead of BAS deadlines in 2026 with a clear guide to quarterly lodgement rules & tax agent extensions. Understand BAS payment dates to avoid ATO penalties.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"shwetha\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"BAS Due Dates 2026 | Business Activity Statement Due Dates","description":"Stay ahead of BAS deadlines in 2026 with a clear guide to quarterly lodgement rules & tax agent extensions. Understand BAS payment dates to avoid ATO penalties.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"twitter_misc":{"Written by":"shwetha","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/befreeltd.com\/au\/resources\/blogs\/bas-due-dates\/","url":"https:\/\/befreeltd.com\/au\/resources\/blogs\/bas-due-dates\/","name":"BAS Due Dates 2026 | Business Activity Statement Due Dates","isPartOf":{"@id":"https:\/\/befreeltd.com\/au\/#website"},"primaryImageOfPage":{"@id":"https:\/\/befreeltd.com\/au\/resources\/blogs\/bas-due-dates\/#primaryimage"},"image":{"@id":"https:\/\/befreeltd.com\/au\/resources\/blogs\/bas-due-dates\/#primaryimage"},"thumbnailUrl":"https:\/\/befreeltd.com\/au\/wp-content\/uploads\/BAS-Due-Dates-2026-in-Australia.webp","datePublished":"2026-02-17T09:35:35+00:00","dateModified":"2026-04-17T09:22:39+00:00","description":"Stay ahead of BAS deadlines in 2026 with a clear guide to quarterly lodgement rules & tax agent extensions. 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