BAS due dates for 2026-27

When is my quarterly BAS due?

On the 28th of the month after the quarter ends, except the October to December quarter, which is due on 28 February.

The online dates are our own arithmetic: the original date plus two weeks. They apply only if you qualify (who qualifies), and the date in ATO online services is the one that counts.

The ATO says a business reports GST (goods and services tax) quarterly when its GST turnover (total business income, minus the GST in it) is under $20 million, unless the ATO has told it to report monthly.

What happens if the due date falls on a weekend?

The ATO lets you lodge and pay on the next business day (a day that is not a weekend or public holiday), with no penalty or interest charge for doing so.

The same goes for a public holiday. A holiday across the whole of one state or territory counts for everyone in Australia, not only for the people who live there.

In 2026-27 this matters most for the October to December quarter. 28 February 2027 is a Sunday and Monday 1 March is a public holiday in Western Australia, which the ATO counts nationally, so the ATO's holiday table gives Tuesday 2 March 2027. Your statement in ATO online services shows the date that counts.

Do I get extra time if I lodge online?

For the July to September, January to March and April to June quarters, the ATO may give you two extra weeks to lodge and pay if you qualify by receiving and lodging your BAS online. The October to December quarter gets no extra time, because its due date already includes a one month extension.

• Online means through myGov or Online services for business, both to receive the statement and to lodge it.
• There is nothing to apply for. If you qualify, the due date on your activity statement changes by itself.
• Among other exclusions, it does not cover a monthly BAS, quarterly instalment notices (forms R, S and T), or a statement whose original due date is not the 28th.

Is the date different if a BAS agent lodges it?

It can be. The ATO says you may get extra time if you lodge through a registered tax or BAS agent, and it publishes separate due dates for agents.

Those agent dates come with conditions, including that the agent lodges electronically, so the table above is for a business lodging its own BAS.

When is a monthly BAS due?

On the 21st day of the month after the month it covers.

Monthly reporting is compulsory when GST turnover is $20 million or more, or when the ATO tells a business to report monthly. Under $20 million, a business can choose it.

For example, the December monthly BAS is due on 21 January. When the 21st falls on a weekend or public holiday, the next business day rule above applies too.

When is the annual GST return due?

On the same date as your income tax return, or on 28 February after the year ends if you do not have to lodge an income tax return.

The ATO's BAS due dates page gives the date as 31 October, which is the common case.

Paying and reporting GST once a year is open only to businesses registered for GST voluntarily, with GST turnover under $75,000, or under $150,000 for a non-profit organisation. Taxi drivers cannot report annually.

Businesses on the GST instalments method also lodge an annual GST return. They pay a GST instalment the ATO works out each quarter and report their actual GST once a year, and the eligibility rules include aggregated turnover under $10 million.

If your income tax return is due on 31 October 2027, a Sunday, the next business day rule applies.