General BAS Due Dates
One of the key things we’re always asked by clients is: when is my BAS (business activity statement) due? So, we’ve created this resource that not only lists the relevant due dates, but also to help you understand your BAS obligations and how to lodge.
Following these guidelines will ensure that you’re not only compliant with the Australian Taxation Office, but that you’re charging the correct amount for your services and avoiding any late penalties.
GST Reporting and Payment Cycles
One key part of BAS is GST payments. This is the 10% added to most goods and services for every business or sole trader that makes over $75,000.The conditions for frequency of lodgement requirements are automatically calculated based on how much your business turns over per annum:
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- If your GST turnover is $20 million or more, you will be required to report monthly;
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- If your GST turnover is less than $20 million, you can report quarterly; or
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- If you have voluntarily applied for GST and your turnover is under $75,000 (or $150,000 for non-profits), you can report annually.
So, how do you lodge your activity statement? You can lodge yourself, or enlist the help of a registered Tax Agent. If you’re going it alone, use the ATO app to set calendar reminders of key dates on your phone. This will ensure that you complete your return and pay on time. The easiest way to make the lodgements yourself is through the ATO online services.
If you lodge electronically, it’s simple to lodge and pay for your activity statements. Alternatively, if you’re not comfortable lodging online you can use the postal service to make lodgement and payment. Go for whichever way is easiest for you – after all, you want to make this process as stress-free as possible and ensure you’re lodging on schedule.
Having a Tax Agent assist you in completing your activity statement has many advantages – you can ensure that you are completing with accuracy and often, they have a different standard due date than if you lodge yourself (eligibility conditions apply).
Monthly BAS Reporting for 2025/2026
MONTH | BAS DUE DATE |
|---|---|
January 2025 | 21 February 2025
|
February 2025 | 21 March 2025
|
March 2025 | 21 April 2025 |
April 2025 | 21 May 2025 |
May 2025 | 21 June 2025 |
June 2025 | 21 July 2025 |
MONTH | BAS DUE DATE |
|---|---|
July 2025 | 21 August 2025 |
August 2025 | 21 September 2025 |
September 2025 | 21 October 2025 |
October 2025 | 21 November 2025 |
November 2025 | 21 December 2025 |
December 2025 | 21 January 2026 |
Quarterly BAS Reporting for 2025/2026
When it comes to quarterly returns, there are specific lodgement dates that need to be met. For the 2025/26 financial year, the confirmed due dates for the quarterly activity statements are as follows:
QUARTER | BAS DUE DATE |
|---|---|
Q1 (July–September) | 28 October 2025 |
Q2 (October–December) | 28 February 2026 |
Q3 (January–March) | 28 April 2026 |
Q4 (April–June) | 28 July 2026 |
Note, generally BAS/Tax Agents are granted an automatic four week extension for quarterly BAS for quarter 1, 3 and 4 – the December due date remains the same as an extension is always automatically applied to this quarterly BAS.
Annual BAS Reporting
Finally, we have annual reporting. This is just for those who have voluntarily applied for GST and are under the $75,000 threshold (or $150,000 for non-profits). The due date to lodge your BAS is the same as your tax return. If you are not required to lodge a tax return, it will be due on 28 February following the annual tax period.
FAQs
What happens if I lodge my activity statement late?
If your BAS is not lodged by the ATO deadline, you may be charged late penalties and interest. Remember, BAS lodgement extensions often apply if you lodge through a registered agent, so consider this if you would like more time for lodgement and payment.
How long does a BAS refund take?
On average you can expect to wait up to 12 business days to receive a lodgement refund. This can take longer if you have any issues against your account such as debt or a history of lodging after the standard due date.
Do I have to lodge and pay activity statements if I earn under $75,000?
No – you only have to pay BAS if you charge GST; and the income threshold for this is $75,000. So if your businesses’ gross income is less than $75,000, you won’t need to register for GST or pay BAS.
Do sole traders have to pay BAS?
Sole traders do have to pay BAS but only if they meet the eligibility criteria: if their gross income exceeds $75,000.
How are GST late fees calculated?
GST late fees are calculated per missed day of payment after the original due date (not including a public holiday). The amount will also be judged on your businesses’ turnover. Once paid the late fees will cease.
What happens if you forget to charge GST?
Unfortunately, you still have to pay the 10% amount from the point that you should have been charging GST. This will mean that you’ll lose out on 10% of invoices paid over $75,000 as you haven’t been charging the GST.
Is BAS and GST the same?
No. A BAS is a business activity statement – this is the form you are required to report your GST on. GST stands for goods and services tax and is the 10% applied to most goods and services in Australia.
Can I pay my BAS in instalments?
Yes, you can set up a payment plan with the ATO if you need more time to pay. Note that interest charges may apply, so we recommend that you seek professional advice around this.
Who can lodge BAS?
You can either lodge your BAS returns yourself or get a registered tax professional to lodge for you. This will ensure compliance and that you’ll never be late.
What happens if the due date falls on a weekend?
If your BAS due date falls on a weekend or a public holiday, then you have until the next business day to lodge and pay. For example, if your quarterly returns are due on 28 October but this due date falls on a Saturday, then you will have until the month (30 October) to lodge and pay. This applies to lodgement dates for monthly BAS as well as all other lodgement and payment cycles.
Do I report my superannuation guarantee obligations via my activity statement?
No – superannuation guarantee reporting is done separately.
