{"id":19483,"date":"2026-08-21T12:34:49","date_gmt":"2026-08-21T07:04:49","guid":{"rendered":"https:\/\/befreeltd.com\/au\/?p=19483"},"modified":"2026-08-21T15:09:13","modified_gmt":"2026-08-21T09:39:13","slug":"q1-bas-due-dates","status":"publish","type":"post","link":"https:\/\/befreeltd.com\/au\/resources\/blogs\/q1-bas-due-dates\/","title":{"rendered":"When Is the Q1 BAS Due Date? Key Dates and Penalties for Small Businesses"},"content":{"rendered":"\t\t
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If you’re asking “when is the Q1 BAS due date,” the short answer is 28 October, for the July to September quarter. If you lodge through a registered tax agent, this can be extended to 25 November under the ATO’s lodgment program concession.<\/p>

For small and medium businesses juggling payroll, superannuation, and day-to-day operations, keeping BAS due dates front of mind is one of the simplest ways to avoid unnecessary ATO penalties and interest charges.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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What Is a Q1 BAS and Who Needs to Lodge One?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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A Business Activity Statement (BAS) is how GST-registered businesses report and pay their goods and services tax, PAYG withholding, and PAYG instalments to the ATO. Q1 covers the July, August, and September reporting period, the first quarter of the Australian financial year.<\/p>

If your business is registered for GST and reports quarterly rather than monthly or annually, you’ll need to lodge a Q1 BAS regardless of your turnover, structure, or industry.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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What Is the Q1 BAS Due Date for 2026?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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The Q1 2026 BAS due date is 28 October 2026, for businesses lodging their own BAS. Businesses using a registered tax or BAS agent typically receive an extended due date of 25 November 2026, provided the agent lodges electronically under the ATO’s agent lodgment program.<\/p>

This extension is one of several reasons many small businesses choose to work with a registered agent, alongside the accuracy and compliance support they provide.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Quarterly BAS Due Dates 2026: The Full Calendar\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\tUnderstanding all four quarterly BAS due dates helps you plan cash flow and avoid last-minute scrambles. Here are the standard BAS quarterly due dates for the 2026-27 financial year:\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\n \r\n BAS Due Dates 2026\u201327<\/title>\r\n\r\n <style>\r\n .table-responsive {\r\n width: 100%;\r\n overflow-x: auto;\r\n -webkit-overflow-scrolling: touch;\r\n }\r\n\r\n .due-date-table {\r\n width: 100%;\r\n min-width: 750px;\r\n border-collapse: collapse !important;\r\n border-spacing: 0 !important;\r\n font-family: Arial, Helvetica, sans-serif;\r\n background-color: #ffffff !important;\r\n }\r\n\r\n .due-date-table thead,\r\n .due-date-table tbody,\r\n .due-date-table tr,\r\n .due-date-table th,\r\n .due-date-table td {\r\n background-color: #ffffff !important;\r\n }\r\n\r\n .due-date-table th {\r\n background-color: #f2f2f2 !important;\r\n font-weight: bold;\r\n }\r\n\r\n .due-date-table tbody tr,\r\n .due-date-table tbody tr:nth-child(odd),\r\n .due-date-table tbody tr:nth-child(even),\r\n .due-date-table tbody tr:hover {\r\n background-color: #ffffff !important;\r\n }\r\n\r\n .due-date-table tbody tr:nth-child(odd) td,\r\n .due-date-table tbody tr:nth-child(even) td,\r\n .due-date-table tbody tr:hover td {\r\n background-color: #ffffff !important;\r\n }\r\n\r\n .due-date-table th,\r\n .due-date-table td {\r\n padding: 12px;\r\n border: 1px solid #dddddd !important;\r\n font-size: 14px;\r\n text-align: left;\r\n background-color: #ffffff !important;\r\n }\r\n\r\n .due-date-table thead th {\r\n background-color: #f2f2f2 !important;\r\n }\r\n <\/style>\r\n<\/head>\r\n\r\n<body style=\"margin:0; padding:0;\">\r\n\r\n <!-- Mobile Scroll Container -->\r\n <div class=\"table-responsive\">\r\n\r\n <table class=\"due-date-table\">\r\n\r\n <thead>\r\n <tr>\r\n <th>Quarter<\/th>\r\n <th>Period Covered<\/th>\r\n <th>Standard Due Date<\/th>\r\n <th>Tax Agent Concession Due Date<\/th>\r\n <\/tr>\r\n <\/thead>\r\n\r\n <tbody>\r\n\r\n <!-- Q1 -->\r\n <tr>\r\n <td><strong>Q1<\/strong><\/td>\r\n <td>July \u2013 September 2026<\/td>\r\n <td>28 October 2026<\/td>\r\n <td>25 November 2026<\/td>\r\n <\/tr>\r\n\r\n <!-- Q2 -->\r\n <tr>\r\n <td><strong>Q2<\/strong><\/td>\r\n <td>October \u2013 December 2026<\/td>\r\n <td>28 February 2027<\/td>\r\n <td>28 February 2027<\/td>\r\n <\/tr>\r\n\r\n <!-- Q3 -->\r\n <tr>\r\n <td><strong>Q3<\/strong><\/td>\r\n <td>January \u2013 March 2027<\/td>\r\n <td>28 April 2027<\/td>\r\n <td>26 May 2027<\/td>\r\n <\/tr>\r\n\r\n <!-- Q4 -->\r\n <tr>\r\n <td><strong>Q4<\/strong><\/td>\r\n <td>April \u2013 June 2027<\/td>\r\n <td>28 July 2027<\/td>\r\n <td>25 August 2027<\/td>\r\n <\/tr>\r\n\r\n <\/tbody>\r\n\r\n <\/table>\r\n\r\n <\/div>\r\n\r\n<\/body>\r\n\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4144d8a elementor-widget elementor-widget-text-editor\" data-id=\"4144d8a\" 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>Note that Q2 already has a longer lodgment window than the other quarters, due to the December holiday period, so no separate tax agent concession applies. For a fuller breakdown of BAS due dates 2026 Australia, our team has put together a <a href=\"https:\/\/befreeltd.com\/au\/resources\/blogs\/bas-due-dates\/\">dedicated guide for BAS due dates<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82edb72 elementor-widget elementor-widget-heading\" data-id=\"82edb72\" 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\">Why Do BAS Due Dates Matter So Much?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21da2e4 elementor-widget elementor-widget-text-editor\" data-id=\"21da2e4\" 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 a BAS due date isn’t just an administrative headache. The ATO can apply Failure to Lodge (FTL) penalties, calculated in penalty units for each 28-day period a statement is overdue, plus General Interest Charge (GIC) on any outstanding tax debt.<\/p><p>Late lodgment can also affect your standing with the ATO more broadly, including access to payment plans or instalment arrangements down the track. For businesses relying on the <a href=\"https:\/\/befreeltd.com\/au\/resources\/blogs\/australian-small-businesses-instant-asset-write-off\/\">instant asset write-off<\/a> or claiming input tax credits, accurate and timely BAS lodgment also ensures you’re not leaving cash flow benefits on the table.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6b4fc2 elementor-widget elementor-widget-heading\" data-id=\"d6b4fc2\" 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 Can Small Businesses Stay on Top of BAS Deadlines?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11224de elementor-widget elementor-widget-text-editor\" data-id=\"11224de\" 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>A few practical habits go a long way:<\/p><ul><li>Set calendar reminders at least two weeks before each due date.<\/li><li>Reconcile your accounts weekly, not just at quarter end.<\/li><li>Keep superannuation and PAYG withholding records current throughout the quarter, not compiled after the fact.<\/li><li>Partner with a registered BAS or tax agent to take advantage of extended due dates and reduce the risk of errors.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9daa546 elementor-widget elementor-widget-text-editor\" data-id=\"9daa546\" 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 want a step-by-step walkthrough of the lodgment process itself, our team has also covered this in detail in <a href=\"https:\/\/befreeltd.com\/au\/resources\/blogs\/bas-lodgement\/\">our guide to BAS lodgement<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa9c489 elementor-widget elementor-widget-heading\" data-id=\"aa9c489\" 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\">Staying Ahead of Every BAS Quarterly Due Date\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9414ff1 elementor-widget elementor-widget-text-editor\" data-id=\"9414ff1\" 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>Q1 sets the tone for the rest of the financial year. Getting your BAS lodged accurately and on time gives you a clearer picture of cash flow and keeps your compliance record clean heading into Q2.<\/p><p>If you’d like support extending your team’s capacity around BAS season, <a href=\"https:\/\/befreeltd.com\/au\/contact-us\">get in touch with Befree<\/a> to see how we can help you stay ahead of every deadline.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb4b3b2 elementor-widget elementor-widget-heading\" data-id=\"eb4b3b2\" 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\">FAQs: Q1 BAS Due Dates\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8dac4c3 elementor-widget elementor-widget-n-accordion\" data-id=\"8dac4c3\" 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-1480\" 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-1480\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> When is the Q1 2026 BAS due date? <\/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-1480\" class=\"elementor-element elementor-element-0b382e1 e-con-full e-flex e-con e-child\" data-id=\"0b382e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85d695d elementor-widget elementor-widget-text-editor\" data-id=\"85d695d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe Q1 2026 BAS due date is 28 October 2026 for self-lodgers, or 25 November 2026 if lodged through a registered tax agent.\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-1481\" 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-1481\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What happens if I miss my BAS due date? <\/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-1481\" class=\"elementor-element elementor-element-d845853 e-con-full e-flex e-con e-child\" data-id=\"d845853\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0e59d8 elementor-widget elementor-widget-text-editor\" data-id=\"a0e59d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe ATO may apply Failure to Lodge penalties and General Interest Charge on any amount owing. Penalties increase the longer the statement remains outstanding.\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-1482\" 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-1482\" >\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-1482\" class=\"elementor-element elementor-element-36983b2 e-con-full e-flex e-con e-child\" data-id=\"36983b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-689a724 elementor-widget elementor-widget-text-editor\" data-id=\"689a724\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tYes. Registered tax and BAS agents generally receive extended BAS due dates tax agent concessions under the ATO’s lodgment program, giving businesses extra time to prepare accurate statements.\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-1483\" 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-1483\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Are quarterly BAS due dates the same every year? <\/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-1483\" class=\"elementor-element elementor-element-ec48ce6 e-con-full e-flex e-con e-child\" data-id=\"ec48ce6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ef6098f elementor-widget elementor-widget-text-editor\" data-id=\"ef6098f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe dates are broadly consistent each year (28th of the month following quarter end), though the ATO occasionally adjusts them around weekends or public holidays.\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 the Q1 2026 BAS due date?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The Q1 2026 BAS due date is 28 October 2026 for self-lodgers, or 25 November 2026 if lodged through a registered tax agent.\"}},{\"@type\":\"Question\",\"name\":\"What happens if I miss my BAS due date?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The ATO may apply Failure to Lodge penalties and General Interest Charge on any amount owing. Penalties increase the longer the statement remains outstanding.\"}},{\"@type\":\"Question\",\"name\":\"Do BAS due dates change if I use a tax agent?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Registered tax and BAS agents generally receive extended BAS due dates tax agent concessions under the ATO’s lodgment program, giving businesses extra time to prepare accurate statements.\"}},{\"@type\":\"Question\",\"name\":\"Are quarterly BAS due dates the same every year?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The dates are broadly consistent each year (28th of the month following quarter end), though the ATO occasionally adjusts them around weekends or public holidays.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\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>If you’re asking “when is the Q1 BAS due date,” the short answer is 28 October, for the July to September quarter. If you lodge through a registered tax agent, this can be extended to 25 November under the ATO’s lodgment program concession. For small and medium businesses juggling payroll, superannuation, and day-to-day operations, keeping […]<\/p>\n","protected":false},"author":1,"featured_media":19523,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-19483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Know the Important Q1 BAS Due Dates & Penalties<\/title>\n<meta name=\"description\" content=\"Wondering when the Q1 BAS due date falls in 2026? 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Get the key BAS quarterly due dates, tax agent extensions, and tips 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":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/befreeltd.com\/au\/resources\/blogs\/q1-bas-due-dates\/","url":"https:\/\/befreeltd.com\/au\/resources\/blogs\/q1-bas-due-dates\/","name":"Know the Important Q1 BAS Due Dates & Penalties","isPartOf":{"@id":"https:\/\/befreeltd.com\/au\/#website"},"primaryImageOfPage":{"@id":"https:\/\/befreeltd.com\/au\/resources\/blogs\/q1-bas-due-dates\/#primaryimage"},"image":{"@id":"https:\/\/befreeltd.com\/au\/resources\/blogs\/q1-bas-due-dates\/#primaryimage"},"thumbnailUrl":"https:\/\/befreeltd.com\/au\/wp-content\/uploads\/When-Is-the-Q1-BAS-Due-Date-Key-Dates-and-Penalties-for-Small-Businesses.webp","datePublished":"2026-08-21T07:04:49+00:00","dateModified":"2026-08-21T09:39:13+00:00","description":"Wondering when the Q1 BAS due date falls in 2026? 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