BAS Due Dates: A Plain-English Lodgement Guide for Australian Businesses

When are BAS due dates for most Australian businesses?

For most businesses that report quarterly, BAS due dates fall on the 28th of the month after the quarter ends. That gives four standard dates a year: 28 October, 28 February, 28 April and 28 July. The December quarter is the exception, because it is generally due on 28 February rather than 28 January.

BAS lodgement is how you report and pay your GST, PAYG withholding, PAYG instalments and certain other obligations to the Australian Taxation Office (ATO). Missing the date does not simply delay the paperwork. It can trigger penalties and interest, and it can affect your standing with the ATO. This guide sets out each deadline, who qualifies for more time, and how to avoid problems.

• July to September quarter: generally due 28 October.
• October to December quarter: generally due 28 February.
• January to March quarter: generally due 28 April.
• April to June quarter: generally due 28 July.

What are the due dates for monthly BAS lodgement?

Businesses that report GST monthly generally lodge and pay by the 21st of the following month. For example, a BAS for October is generally due on 21 November.

Monthly reporting is required for larger GST turnover businesses and for some businesses that choose it. Many businesses choose it to keep cash flow visible, or because they are often in a refund position and prefer to receive refunds sooner. If you are unsure which cycle you are on, your ATO online services account or your registered tax agent can confirm it.

Do I get extra time if I use a registered tax agent?

Often, yes. The ATO publishes a lodgment program for registered tax agents, and clients who lodge through an agent can frequently access later dates for both lodgement and payment than the standard dates above. These extended dates are usually several weeks after the original due date.

The extension is not automatic for every client. It generally depends on your agent having you on their client list at the right time, and on your prior lodgements being up to date. The exact extended dates change from year to year, so please check the ATO lodgment program on ato.gov.au or ask your agent which date applies to you. Your agent should confirm this in writing at the start of each period.

What if the BAS due date falls on a weekend?

If a due date falls on a weekend or a public holiday, you can generally lodge and pay on the next business day without penalty. Do not rely on this for planning, though. Treat the published date as your target and use the extra day only as a safety margin.

Payment timing also matters. Electronic payments can take time to clear, so paying on the final day is a risk if there is any delay. Many business owners schedule payment a few days early.

What happens if I lodge my BAS late?

Late lodgement can attract a failure to lodge on time penalty, and late payment can attract the general interest charge (GIC). The penalty is calculated using penalty units for each 28-day period the statement is overdue, up to a maximum, and the amount depends on the size of your business. Penalty unit values are indexed, so please check the current figures on ato.gov.au.

The ATO can also estimate your liability if you do not lodge, withhold refunds until outstanding lodgements are done, and in some cases remit penalties where there is a reasonable explanation. If you have missed a date, the best step is to lodge as soon as possible and speak to your agent about requesting remission.

Do I need to lodge BAS if I had no sales or activity?

If you are registered for GST or have PAYG obligations, you generally still need to lodge a BAS, even when the result is nil. A nil lodgement keeps your record clear and avoids late penalties.

The general GST registration threshold is $75,000 in annual GST turnover. Rideshare drivers must register from their first dollar of income. If you are under the threshold and not registered, you will not have a GST obligation, although you may still have PAYG obligations if you employ staff.

What does a BAS calculation look like? A worked example

The following figures are illustrative only and do not represent any real client. Assume a GST-registered business reporting quarterly for July to September. Its sales include GST of $18,000 (label 1A). Its purchases include GST credits of $7,500 (label 1B). The net GST payable is $10,500.

The business also withheld $6,000 in PAYG from employee wages and has a PAYG instalment of $2,000. Added together, the total payable on that BAS is $18,500. If purchases had been larger and GST credits exceeded GST on sales, the business would be in a refund position instead.

This is why accurate bookkeeping matters. Every figure on the BAS comes from your records, and an error in coding transactions carries straight through to what you pay or claim.

How can I stay on top of BAS lodgement each period?

The most reliable approach is to keep your bookkeeping current throughout the quarter rather than reconciling everything in the final week. A well-maintained Xero file lets your accountant review the GST position before the deadline, not after it.

Set aside GST and PAYG amounts as you collect them, in a separate account, so the payment does not come as a surprise. Confirm your lodgement cycle and due dates with your agent each year, and ask for reminders well ahead of time.

• Reconcile bank feeds at least monthly.
• Review GST coding on unusual transactions.
• Hold GST and PAYG withholding in a separate account.
• Confirm lodgement and payment dates with your agent before each period.

Speak with a registered tax agent about your BAS

ANH Accounting is a Sydney advisory firm established in 2018, a Xero partner, and a Registered Tax Agent (RN 26258346). If you would like a second opinion on your BAS process, or want to confirm which due dates apply to your business, we offer a free 30-minute session. There is no obligation, and you will leave with a clear view of where you stand.