What is the BAS due date in Australia?

It depends on how often you report. Monthly BAS are due on the 21st day of the following month (for example, July BAS is due 21 August). Quarterly BAS are due 28 October (Q1), 28 February (Q2), 28 April (Q3) and 28 July (Q4). If the due date falls on a weekend or public holiday, it moves to the next business day.

Do BAS agents get extra time to lodge?

If you are on a registered BAS or tax agent’s lodgment program, you often receive extensions for some quarters: Q1 to 25 November, Q3 to 26 May and Q4 to 25 August. Q2 remains 28 February. Always confirm the exact year’s concessions with your agent or in ATO Online Services.

How do I confirm my exact BAS due date?

Log in to ATO Online services for business (or myGov for sole traders) > Lodgments > Activity statements. You will see each statement’s status and its due date. If you use a registered agent, they can also confirm your lodgment program concessions.

What is included in a BAS?

A BAS typically reports GST collected and paid, PAYG withholding (if you have employees) and PAYG instalments. Some businesses also report fuel tax credits and other labels as relevant.

What happens if I lodge or pay late?

The ATO can apply failure-to-lodge penalties and charge general interest on amounts paid after the due date. If you’re running late, lodge as soon as possible and consider a payment plan. A BAS agent can help you get back on track.

Can I change my BAS reporting frequency?

Yes, in some cases. Changes depend on GST turnover and ATO rules. You can request a change in ATO Online services or through your BAS agent. The ATO will confirm when the new cycle starts.

Is there an annual BAS due date?

If you report GST annually, your annual GST return is generally due with your income tax return. If you don’t need to lodge an income tax return, it’s usually due by 28 February following the end of the financial year.

Where can I get help with my BAS?

If you need hands-on support, a registered BAS agent or accountant can prepare and lodge your BAS, review your coding and help you meet deadlines. Use the form on this page to request help.

What Is the BAS Due Date

What is the BAS due date? The short answer

The BAS due date is the last day you can lodge and pay your Business Activity Statement for GST, PAYG withholding and related obligations.

Monthly BAS: due on the 21st of the following month.
Quarterly BAS: due 28 Oct (Q1), 28 Feb (Q2), 28 Apr (Q3), 28 Jul (Q4).
Agent concessions: many BAS-tax agent clients get Q1 to 25 Nov, Q3 to 26 May and Q4 to 25 Aug. Q2 stays 28 Feb.
Weekends/public holidays: your due date shifts to the next business day.

To confirm your exact date, check ATO Online services: Lodgments → Activity statements. If you’re behind or unsure, a registered BAS agent can review and lodge quickly.

Check my BAS with an expert See the BAS preparation checklist

How BAS due dates work in Australia

What you report: GST, PAYG withholding for employees, PAYG instalments and sometimes fuel tax credits or other labels.
How often you report: set by the ATO based on your GST turnover and registrations—monthly, quarterly or annually.
How you lodge: via ATO Online services for business, myGov (sole traders), Standard Business Reporting (SBR) from your software, or through a registered BAS agent or tax accountant.
Concessions: if you’re on an agent’s lodgment program, you may receive extra time for some quarters. Your agent can confirm the specific concession dates for the current year.

Tip: if your BAS is monthly because of PAYG withholding but your GST is small, you might still be able to have GST quarterly and PAYG W monthly. Speak with your bookkeeper or agent about what fits your cash flow and obligations.

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What to check before you lodge

Reconcile your data

Complete bank reconciliations, match supplier/customer balances and ensure all invoices, bills and payroll are up to date in your software.

GST coding

Verify GST tax codes on income, expenses and asset purchases. Check common problem areas like overseas purchases, entertainment, private use and motor vehicles.

Payroll and PAYG W

Confirm payroll is finalised for the period, PAYG withholding is correct and STP has been submitted. If payroll is complex, consider payroll services.

PAYG instalments

Review PAYG instalment amounts and consider a variation if circumstances have changed materially. Keep documentation for your decision.

If you’re unsure, ask for a BAS review before lodgment so errors don’t compound into future periods.

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Late, changing cycle or need more time?

If you’re running late, lodge as soon as you can. The ATO may apply failure-to-lodge penalties and interest on late payments, but getting the BAS in reduces ongoing risk. A registered agent can request deferrals or help set up a payment plan if needed.

Behind on multiple BAS: prioritise the oldest first and reconcile each period cleanly.
Change reporting frequency: you may be able to move between monthly and quarterly depending on turnover and ATO rules.
Payment plans: available if cash flow is tight—have realistic figures ready.

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Frequently asked questions

What is the BAS due date?

Monthly BAS are due on the 21st of the following month. Quarterly BAS are due 28 Oct (Q1), 28 Feb (Q2), 28 Apr (Q3) and 28 Jul (Q4). If the date is a weekend or public holiday, it rolls to the next business day.

Do BAS agents get more time?

Often yes. If you’re on a registered agent’s lodgment program, concessions commonly extend Q1 to 25 Nov, Q3 to 26 May and Q4 to 25 Aug. Q2 remains 28 Feb. Confirm the current year’s program with your agent.

How do I check my exact due date?

Log in to ATO Online services for business (or myGov for sole traders) → Lodgments → Activity statements. You’ll see the due date for each statement and whether anything is overdue.

What if I can’t pay by the due date?

Lodge on time anyway to minimise penalties, then arrange a payment plan with the ATO. A BAS agent can help with both.

Can I change from quarterly to monthly (or vice versa)?

Sometimes. It depends on GST turnover and your registrations. Request the change in ATO Online services or speak with your agent to assess cash flow impacts first.

What should I prepare before lodging?

Finish bank recs, check GST codes, finalise payroll and review PAYG instalments. If you’re uncertain, use our BAS preparation guide or request a BAS review.

Does annual GST have a different due date?

Yes. Annual GST returns are generally due with your income tax return, or by 28 Feb if you’re not required to lodge a tax return.

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