When Is BAS Due in 2025–2026?

Knowing when BAS is due for 2025–2026 is essential for staying compliant, avoiding penalties, and keeping your cash flow under control. Whether you lodge quarterly or monthly, the ATO sets strict deadlines for GST, PAYG instalments, PAYG withholding and other business reporting. Missing these deadlines can lead to interest charges, penalties, and delays in processing credits or refunds.

This guide clearly explains all upcoming BAS due dates for the 2025–26 financial year, what to prepare, what happens if you lodge late, and how a registered tax agent can help you secure extra time.

Quick Summary

• Quarterly BAS lodgers have four key due dates in 2025–26.
• Monthly BAS lodgers file every month by the 21st.
• Q2 BAS always has an extended, automatic ATO lodgement date.
• Registered tax agents may receive extended BAS deadlines.
• Late BAS lodgements attract penalties and interest charges.

When Is BAS Due 2025–2026?

When is July to September BAS due?

Q1 BAS Due Date: 28 October 2025

Your first BAS period for the year covers 1 July to 30 September 2025.

Standard lodgement and payment deadline

• 28 October 2025

If you lodge through a registered tax agent

Agents often receive a small extension depending on ATO capacity and your compliance history.

What to report

• GST collected and paid
• PAYG withholding
• PAYG instalments if required
• Fuel tax credits (if applicable)

Preparing for Q1 BAS

To avoid errors and delays, make sure your quarterly bookkeeping is complete.

When is October to December BAS due?

Q2 BAS Due Date: 28 February 2026

The Q2 period covers 1 October to 31 December 2025.

Standard lodgement and payment deadline

• 28 February 2026

This date applies to everyone, including self-lodgers. The ATO automatically provides extra time because the January holiday period often disrupts normal business operations.

Why Q2 always has extra time

Rather than expecting lodgement in late January, the ATO shifts the due date to late February to ease administrative pressure.

What to prepare

• Christmas trading activity
• Seasonal PAYG variations
• Any GST adjustments for end-of-year sales

When is January to March BAS due?

Q3 BAS Due Date: 28 April 2026

Your Q3 BAS covers 1 January to 31 March 2026.

Standard lodgement and payment deadline

• 28 April 2026

Extensions for tax agent clients

Many businesses receive a later due date depending on ATO allocation. This helps if your books are complex or running behind.

What to prepare

• PAYG instalment variations if your income changes
• GST corrections
• Business income from busy first-quarter trade

When is April to June BAS due?

Q4 BAS Due Date: 28 July 2026

The Q4 period covers 1 April to 30 June 2026.

Standard lodgement and payment deadline

• 28 July 2026

This is the final reporting quarter for the financial year.

What to prepare

• EOFY activity
• Stocktake adjustments
• Final PAYG instalments
• GST adjustments
• Annual tax records and receipts

Monthly BAS due dates 2025–2026

If your business lodges BAS monthly instead of quarterly, each BAS is due on the 21st of the following month. Here is the full month-by-month breakdown.

Late BAS lodgement causes issues that can affect your cash flow.

Possible ATO penalties

• Failure to Lodge (FTL) penalties
• General Interest Charge applied daily
• Delayed refunds or credits
• Increased audit risk

Penalties can accumulate every 28 days the BAS remains overdue.

How to minimise penalties

Lodge as soon as possible. Even if you cannot pay in full, lodgement stops additional FTL penalties.

Can a Tax Agent Give You More Time to Lodge BAS?

Yes. Registered tax agents often receive special ATO lodgement concessions for BAS, depending on:

• Your lodgement history
• ATO risk rating
• Whether you join the agent’s client list early in the year

If you are behind or worried about missing deadlines, joining a tax agent immediately can help reduce pressure and avoid penalties.

You can join our client list quickly using our online lodgement form on our home page.

What To Prepare Before Lodging BAS

Many BAS lodgement delays come from missing or incomplete records. Common items include:

• Sales invoices
• Purchase receipts
• Bank statements
• Payroll reports
• PAYG instalment notices
• GST adjustments
• Fuel tax credit records

Get an Expert Tax Agent to Prepare Your BAS

If you want your BAS and income tax return handled quickly with expert help and a safe, secure online process, we are here to help.

Get in touch via our online lodgement form on our home page.

FAQs

What is BAS?

The Business Activity Statement (BAS) is the ATO form used to report GST, PAYG instalments, PAYG withholding and other business taxes.

How do I know if I should lodge monthly or quarterly?

The ATO assigns your lodgement cycle based on your GST turnover and payroll size. Small businesses usually lodge quarterly. Larger businesses lodge monthly.

What is the BAS due date for Q1 2025–26?

The Q1 BAS is due 28 October 2025.

What is the BAS due date for Q2 2025–26?

The Q2 BAS is due 28 February 2026.

What is the BAS due date for Q3 2025–26?

The Q3 BAS is due 28 April 2026.

What is the BAS due date for Q4 2025–26?

The Q4 BAS is due 28 July 2026.

When is monthly BAS due?

Monthly BAS is due on the 21st of the following month.

When is July BAS due?

Due 21 August 2025

When is August BAS due?

Due 21 September 2025

When is September BAS due?

Due 21 October 2025

When is October BAS due?

Due 21 November 2025

When is November BAS due?

Due 21 December 2025

When is December BAS due?

Due 21 January 2026

When is January BAS due?

Due 21 February 2026

When is February BAS due?

Due 21 March 2026

When is March BAS due?

Due 21 April 2026

When is April BAS due?

Due 21 May 2026

When is May BAS due?

Due 21 June 2026

When is June BAS due?

Due 21 July 2026

What if I miss a BAS deadline?

Lodge immediately to stop penalties. You may also request remission if you have a valid reason such as illness, natural disaster or significant administrative delays.

Can I get help if I am behind on BAS?

Yes. A registered tax agent can help you catch up, request penalty remissions and manage all future lodgements.