- Applies to: Australia
- Last verified Oct 6, 2026
BAS Due Dates 2026–27: Quarterly, Monthly and Tax Agent Dates
Short answer: Quarterly BAS due dates for 2026–27 are 28 October 2026, 28 February 2027 (a Sunday, so Monday 1 March), 28 April 2027 and 28 July 2027. Lodging online may give you two extra weeks on every quarter except October–December, and a registered tax or BAS agent can lodge later still. Monthly BAS is due on the 21st of the following month. A due date that falls on a weekend or public holiday moves to the next business day, and payment is due the same day.
All dates below are for the 2026–27 income year (1 July 2026 to 30 June 2027) and come from the ATO’s BAS due dates page and its BAS agent lodgment program 2026–27. They apply to any sole trader or small business that lodges a business activity statement — usually because you are registered for GST. If you are not sure what the form itself is, start with what is a BAS; to fill one in, see how to do a BAS.
When is the next BAS due?
As at October 2026, the next quarterly BAS — for July to September 2026 — is due on Wednesday 28 October 2026.
| Who you are | Next BAS | Due |
|---|---|---|
| Quarterly, lodging on paper or not eligible for the extension | July–September 2026 | Wed 28 October 2026 |
| Quarterly, lodging online and eligible for the extension | July–September 2026 | Wed 11 November 2026 |
| Quarterly, lodging through a registered agent | July–September 2026 | Wed 25 November 2026 |
| Monthly | September 2026 | Wed 21 October 2026 |
The date is a lodgment and payment date. If you owe GST or a PAYG instalment, the money is due on the same day the form is.
What are the quarterly BAS due dates for 2026–27?
Quarterly BAS is due on the 28th of the month after each quarter ends, except October–December, which is due on 28 February.
| Quarter | Period | Standard due date | Lodging online (if eligible) | Through a registered agent |
|---|---|---|---|---|
| Q1 | July – September 2026 | Wed 28 October 2026 | Wed 11 November 2026 | Wed 25 November 2026 |
| Q2 | October – December 2026 | Mon 1 March 2027* | No extension | No extension |
| Q3 | January – March 2027 | Wed 28 April 2027 | Wed 12 May 2027 | Wed 26 May 2027 |
| Q4 | April – June 2027 | Wed 28 July 2027 | Wed 11 August 2027 | Wed 25 August 2027 |
*The legislated date is 28 February 2027, which is a Sunday, so it moves to the next business day.
Under the ATO’s two-week lodgment concession, you qualify for the extra two weeks to lodge and pay if you receive and lodge your quarterly activity statements online. It covers Q1, Q3 and Q4 only — Q2 lodgers already have eight weeks. It does not apply to monthly activity statements, to businesses that report GST monthly but pay PAYG instalments quarterly, to large business clients, or to anyone whose original due date is not the 28th. If you qualify, the due date on your activity statement updates automatically. Sole traders without an agent usually lodge through ATO online services via myGov.
What are the monthly BAS due dates for 2026–27?
A monthly BAS is due on the 21st of the month after the month it covers — the July BAS is due on 21 August.
| Month covered | Due date |
|---|---|
| July 2026 | Fri 21 August 2026 |
| August 2026 | Mon 21 September 2026 |
| September 2026 | Wed 21 October 2026 |
| October 2026 | Mon 23 November 2026 (21st is a Saturday) |
| November 2026 | Mon 21 December 2026 |
| December 2026 | Thu 21 January 2027, or Mon 22 February 2027 through an agent if eligible |
| January 2027 | Mon 22 February 2027 (21st is a Sunday) |
| February 2027 | Mon 22 March 2027 (21st is a Sunday) |
| March 2027 | Wed 21 April 2027 |
| April 2027 | Fri 21 May 2027 |
| May 2027 | Mon 21 June 2027 |
| June 2027 | Wed 21 July 2027 |
Monthly lodgers get no two-week online extension. The one exception is December: under the agent lodgment program, a December monthly BAS is not due until 21 February for business clients with turnover up to $10 million who report GST monthly and lodge electronically. In 2027 that day is a Sunday, so the date becomes Monday 22 February.
Do tax agents and BAS agents get later BAS due dates?
Yes — registered agents lodge under the ATO’s lodgment program, which pushes most quarterly dates out by roughly four weeks.
| Quarter | Standard date | Agent lodgment program date (2026–27) |
|---|---|---|
| Q1 July–September 2026 | 28 October 2026 | 25 November 2026 |
| Q2 October–December 2026 | 28 February 2027 (Mon 1 March) | Not applicable — same as standard |
| Q3 January–March 2027 | 28 April 2027 | 26 May 2027 |
| Q4 April–June 2027 | 28 July 2027 | 25 August 2027 |
The program dates apply only to eligible activity statements that generate after your previous activity statement was lodged electronically. If an earlier BAS is still outstanding when the next one generates, the later date may not apply to it. Ask your agent which date applies to you before relying on the later one, and get your records to them well before it: the agent date is their lodgment deadline, not yours.
What if a BAS due date falls on a weekend or public holiday?
You have until the next business day to lodge and pay.
In 2026–27 this moves four dates: the October 2026 monthly BAS (to Monday 23 November), the January 2027 monthly BAS and the agent December date (to Monday 22 February), the February 2027 monthly BAS (to Monday 22 March) and the Q2 quarterly BAS (to Monday 1 March). The rule covers payment as well as lodgment, but a transfer sent on the last day can take time to arrive, so pay a few days early.
When is an annual GST return due?
If you report GST annually, your 2026–27 annual GST return is due on the same day as your 2026–27 income tax return, or on 28 February 2028 if you do not have to lodge a tax return.
| Your situation | 2026–27 annual GST return due |
|---|---|
| You lodge your own tax return | 31 October 2027 — a Sunday, so Monday 1 November 2027 |
| A tax agent lodges your return | The due date of your 2026–27 tax return under the agent’s program |
| You are not required to lodge a tax return | Monday 28 February 2028 |
Annual GST reporting is open to businesses that registered for GST voluntarily and whose GST turnover stays below the $75,000 registration threshold. It replaces the GST part of the quarterly BAS with one return a year, but you may still receive quarterly statements for PAYG instalments, which follow the quarterly dates above.
What happens if I miss a BAS due date?
Lodge anyway, on time if you can, even if you cannot pay. The ATO treats not lodging and not paying as separate problems: an unpaid balance attracts the general interest charge, while an unlodged BAS can attract a failure-to-lodge penalty on top.
If you cannot pay by the due date, lodge the BAS and then contact the ATO about a payment plan. The ATO’s page on what to do if you can’t lodge or pay on time lists the options. To avoid the scramble, set aside the GST from every invoice the day you are paid — it was never your money — and the income tax share as well, covered in sole trader taxes.
How do I get ready before each BAS due date, and where does Keel fit?
A BAS is only as good as the records behind it: every sales invoice with its GST — the sums are in how to calculate GST — and every purchase you claim a credit for. Close each quarter by checking every invoice is recorded and every receipt matched.
Keel: Invoice Maker & Receipts, by Ilura Technology OÜ, is an iPhone app that keeps those records: quotes, invoices (as PDFs), receipts and expenses, business mileage and a “who owes you” list, organised by job and customer. Records stay on the iPhone — no account, no bank connection, no cloud sync — and the App Store privacy label reads “Data Not Collected”. Keel is free with no invoice limit (free invoices carry a “Made with Keel” footer); the one-time Keel Lifetime purchase ($249.99 USD; the App Store shows your local price) adds accountant-ready exports and advanced reports, along with branding, a signature and premium templates.
Keel does not lodge your BAS, connect to the ATO or calculate the GST you owe for a period; you or your agent still lodge by the dates above. Keel on the App Store. For the rest of the Australian guides, see the Australia hub.
Frequently asked questions
When is the BAS due for the October–December 2026 quarter? The legislated date is 28 February 2027. Because that is a Sunday, you have until Monday 1 March 2027 to lodge and pay. This quarter gets no two-week online extension and no later agent date, because the 28 February date already includes a one-month extension over the Christmas and New Year period.
Is the BAS due date also the payment date? Yes. Each due date is the deadline to lodge the activity statement and to pay whatever it shows, including GST and any PAYG instalment. If you cannot pay in full, still lodge on time and then talk to the ATO about a payment plan, because a missing lodgment causes more trouble than an unpaid balance.
When is monthly BAS due? On the 21st of the month after the month it covers — for example, the September 2026 BAS is due on 21 October 2026. If the 21st falls on a weekend or public holiday, the due date moves to the next business day. December is the exception for eligible agent clients, who have until 21 February.
Do I get more time if I use a tax agent or BAS agent? Usually, yes. Under the 2026–27 BAS agent lodgment program, quarterly BAS lodged electronically by a registered agent is due on 25 November 2026, 26 May 2027 and 25 August 2027 instead of the standard dates. There is no extension for the October–December quarter, and the concession depends on your earlier statements having been lodged.
Do I get two extra weeks for lodging my BAS online? Yes, if you receive and lodge your quarterly BAS online and are not excluded. The two-week concession moves the 2026–27 dates to 11 November 2026, 12 May 2027 and 11 August 2027. It does not apply to the October–December quarter, monthly BAS or large business clients, and the new date shows on your statement automatically.
What are the BAS quarters in Australia? The four BAS quarters follow the income year: July–September, October–December, January–March and April–June. Their standard due dates are 28 October, 28 February, 28 April and 28 July. For 2026–27 the 28 February date moves to Monday 1 March 2027 because it falls on a Sunday.
This article is general information, not tax advice. Consult a qualified Australian tax professional.
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