BAS Due Dates ATO: 2025-2026 Quarterly Explained

As a business owner in Australia, it is crucial to stay informed about your tax obligations to ensure smooth business operations. A significant aspect of this is knowing when your quarterly BAS due dates are coming around. Businesses must have an Australian Business Number (ABN) to lodge their BAS and meet their tax obligations.

In this post, we will break down everything you need to know about quarterly BAS due dates for the 2025-2026 financial year so you can lodge on time and avoid penalties. Understanding the key BAS due dates is essential for compliance and avoiding penalties with the Australian Taxation Office (ATO).

What is a BAS?

A Business Activity Statement (BAS) is a regular report to the Australian Taxation Office (ATO) by registered businesses. It includes:

• Goods and Services Tax (GST)
• Pay As You Go (PAYG) instalments
• PAYG withholding tax
• Other taxes such as the wine equalisation tax, the luxury car tax and the fuel tax credits

Businesses use BAS to report income and expenses relevant to GST and PAYG, ensuring accurate bookkeeping and proper categorisation for tax compliance.

The purpose of the BAS is to report and pay these taxes to the ATO on time, helping businesses pay tax obligations such as GST and PAYG instalments, and to keep the cash flow going for your business and the government. A registered tax agent can assist with BAS lodgement and ensure compliance with tax obligations.

Most businesses use ATO online services or ATO’s online services to lodge and manage their BAS, as these digital platforms offer efficient and accessible options for meeting tax obligations. Using these online services and professional support can help avoid errors in BAS preparation and lodgement.

Lodging a BAS is separate from submitting your own tax return, which covers your overall income and deductions.

Quarterly BAS Due Dates & Reporting Cycles 

The frequency of your BAS depends on your business’s annual GST turnover during the financial year and the taxable period (reporting period):

• Quarterly: If your annual GST turnover is less than $20 million, you will lodge quarterly activity statements as quarterly returns. This quarterly reporting is the standard process for most businesses.
• Monthly: If your annual GST turnover is $20 million or more, you must lodge monthly, following monthly reporting requirements for each taxable period.
• Annually: If you are voluntarily registered for GST and your annual GST turnover is less than $75,000 (or $150,000 for non profits and not for profit bodies), you may be able to lodge an annual BAS. Some small businesses may choose to report GST on an annual basis if eligible.

Eligible businesses can lodge annually instead of quarterly or monthly, depending on their circumstances.

Most businesses lodge quarterly activity statements, but some may need to lodge monthly depending on their GST turnover and reporting requirements.

The reporting period (monthly, quarterly, or annual) determines the BAS lodgement schedule.

Quarterly BAS Due Dates 2025-26

Quarterly activity statements, also known as quarterly returns, have specific lodgement dates that businesses must follow. The BAS due date for each quarter is usually the 28th of the month following the end of the quarter.

If the original lodgment and payment due date for a quarterly BAS falls on a weekend or public holiday, the lodgment and payment can be made on the next business day without penalty. Both lodgment and payment are due on the specified dates, and these lodgment and payment due dates are critical for compliance. Always check the lodgment and payment due dates to avoid late fees or interest charges. It is important to ensure your payment due is met by the deadline to avoid penalties.

Source: ATO website – Lodging your BAS

Monthly BAS Due Dates 2025-26

Businesses required to report monthly must complete monthly BAS reporting, with the BAS due date typically being the 21st of the following month.

Note: The July monthly BAS is due on 21 August 2025. This is a key date for businesses on a monthly reporting period.

Timely monthly reporting is essential to meet your BAS due date and avoid penalties. Businesses with a GST turnover of $20 million or more must report monthly.

Using a BAS Agent for Support

A registered BAS agent (like KNS) is a valuable partner for businesses looking to manage their business activity statements (BAS) efficiently and stay compliant with the Australian Taxation Office (ATO).

Many businesses rely on BAS agents and professional payroll services to ensure accurate reporting and compliance, especially for PAYG withholding, which is crucial for streamlined BAS preparation.

BAS agents are qualified professionals who specialise in preparing, lodging, and advising on business activity statements BAS, as well as other related tax obligations such as GST reporting, PAYG withholding, and PAYG instalments.

Engaging a BAS agent can help businesses—especially small businesses and sole traders—navigate the complexities of annual reporting, monthly or quarterly BAS, and the various compliance requirements set by the ATO.

With their expertise, a registered BAS agent can ensure your activity statements are accurate and submitted on time, helping you avoid late lodgement penalties and interest charges that can impact your cash flow.

When choosing a BAS agent, it’s important to look for someone who is registered with the Tax Practitioners Board and has a strong track record in handling business activity statements BAS.

A knowledgeable BAS agent will be familiar with the ATO’s online services, understand the nuances of different reporting cycles (monthly, quarterly, or annually), and provide professional advice tailored to your business’s needs.

That’s where KNS comes in!

Beyond just preparing and lodging your BAS, a registered BAS agent can offer support with other tax-related tasks, such as managing your tax liabilities, preparing tax returns, and providing guidance on cash flow management. This comprehensive support allows you to focus on running your business, knowing that a professional is handling your tax obligations.

For sole traders and small businesses, working with a BAS agent can be especially beneficial. Many smaller operations lack the resources or in-house expertise to keep pace with evolving tax laws, reporting requirements, and the complexities of GST reporting. A BAS agent can provide personalised support, help you lodge BAS accurately, and ensure you meet all ATO deadlines.

Ultimately, partnering with a registered BAS agent is a proactive way to ensure compliance with the ATO, minimise errors, and optimise your tax position. By leveraging their expertise in business activity statements, PAYG withholding, and other tax matters, you can reduce the risk of costly mistakes and penalties, improve your cash flow, and gain peace of mind knowing your business is meeting its tax obligations.

Whether you’re a sole trader, a growing small business, or a not-for-profit body, a BAS agent can help you stay on top of your activity statements, lodge electronically through online services, and provide the professional advice you need to keep your business running smoothly.

How to Lodge and Pay Your BAS

You can lodge your BAS by following these methods:

• Online through ATO online services and ATO’s online services, such as the ATO Business Portal, MyGov (sole traders), or Standard Business Reporting (SBR) enabled software
• Through a registered tax or BAS agent (like us)
• By mail, although this is less common and not recommended, as it can delay processing

To support your BAS lodgement and ensure accuracy, it is important to keep good records, including tax invoices, receipts, credit notes, payroll reports, and bank statements. Well-organised records make BAS preparation easier and provide support during reviews.

Payment options include:

• BPAY
• Credit card (a card payment fee applies)
• Direct debit from a bank account

GST collected and paid must be reported on your BAS return, and businesses registered for GST must charge GST on taxable supplies.

Using a registered agent can provide additional support and may offer extended deadlines for BAS lodgement.

Sole traders must pay BAS according to the ATO’s due dates. Timely lodgement is crucial to avoid penalties. If you lodge online, you may be eligible for a short extension of time to lodge and pay. However, you must lodge your BAS on time even if you can’t pay the full amount to avoid potential penalties.

What Happens if You Lodge or Pay Late?

Lodging your BAS late can result in penalties that add up quickly and put pressure on your business’s cash flow. The ATO may impose a Failure To Lodge (FTL) penalty, which can be calculated based on your business’s annual turnover and the number of days your BAS is overdue. Additionally, the ATO may apply a general interest charge to any outstanding BAS amounts, which compounds over time until the debt is paid.

The payment cycle can vary due to factors such as natural disasters and holidays, which can influence the timing and importance of timely compliance. In some cases, businesses may receive extra time to lodge and pay BAS, such as during natural disasters or other special circumstances.

To avoid late lodgment penalties:

• Set calendar reminders for BAS due dates
• Keep accurate and up-to-date records
• Consider working with a bookkeeper or BAS agent to ensure timely lodgement.

If you can’t pay your BAS on time, contact the ATO as soon as possible to discuss your options. You may be eligible for a payment plan to help you manage your tax debt over time.

Correcting Errors on Your BAS

Mistakes happen, but you need to fix them quickly to avoid getting problems down the track. There are two ways to correct errors on your BAS:

• Correcting errors: If you have made a small mistake, such as a transposition error or small omission, you can correct it on your next BAS.
• Adjusting: For larger errors or omissions, you may need to lodge a revised BAS. This means you may need to revise your original BAS to correct significant mistakes. You can do this online, through your tax or BAS agent, or by mail.

[Source: ATO website – Correcting BAS errors]

If you’re unsure how to correct an error on your BAS, seek advice from a tax professional.

Tips to Stay on Track and Lodge on Time

Lodging your BAS is all about being organised and planning. Here are some tips to help you:

• Keep accurate and up-to-date records of your business transactions
• Use accounting software to simplify your bookkeeping and BAS preparation, making it easier to lodge your BAS return
• Set calendar reminders for BAS due dates
• Use the correct payment reference number when making BAS payments
• Consider working with a bookkeeper, BAS agent, or other tax professionals to ensure your BAS return is accurate and compliant.
• Adjust the reporting and payment cycle to better accommodate your business needs better

Key Takeaways

• BAS is a regular report to the ATO of your business’s tax obligations
• BAS frequency is quarterly, monthly or annually, depending on your annual GST turnover
• BAS can be lodged online, through a tax or BAS agent or by mail
• Lodging or paying BAS late can result in penalties
• Errors on your BAS should be corrected quickly, either by correcting mistakes on your next BAS or by making adjustments through a revised BAS
• Being organised, keeping accurate records and getting help when needed will ensure you lodge your BAS on time and accurately

A BAS and a tax return serve different purposes: a BAS reports your business’s tax obligations, while a tax return reports your business’s profits and overall tax obligations.

FAQs

What’s the difference between BAS and GST?

BAS is a full report that includes GST and other taxes such as PAYG instalments and withholding tax. GST is just one part of the BAS.

Do sole traders have to lodge BAS?

If you’re a sole trader registered for GST, you must lodge a BAS. If your annual GST turnover is less than $75,000 and you’re not registered for GST, you don’t need to lodge a BAS.

How can I reduce my BAS payments?

To reduce your BAS payments, you can:

• Claim all eligible GST credits
• Keep your business records up to date
• Change your GST reporting cycle (e.g. from monthly to quarterly) if you can

Your GST reporting cycle is based on your taxable period, which is the time frame (monthly or quarterly) for which you need to report and pay GST. The end of each taxable period determines when your BAS is due.

What do I do if I can’t pay my BAS?

If you can’t pay your BAS on time, contact the ATO as soon as possible to discuss your options. You may be able to set up a payment plan to manage your tax debt over time.

How long does a BAS refund take?

If you’re entitled to a BAS refund, it typically takes around 14 days for the funds to be received once the ATO has processed your BAS. However, this may vary based on your circumstances and the ATO’s workload.

By being aware of your BAS obligations, being organised and getting help when needed, you’ll be ready to manage this part of your business’s tax compliance. Remember, lodging on time and accurately will avoid penalties and help your business and the Australian tax system run smoothly.

Disclaimer: This information is general in nature and does not consider your personal circumstances. You should consider the appropriateness of the information in relation to your own objectives, financial situation, and needs before acting on it. And, as always, professional advice is recommended. Information is current as of October 2025.