BAS Due Dates 2026/27: Key Lodgement Deadlines to Help Your Australian Business Avoid Penalties

A missed BAS deadline can quickly become more than an administrative nuisance. Late lodgment may expose a business to failure-to-lodge penalties, while late payment can attract general interest charge. It can also make cash flow harder to manage, particularly where GST, PAYG withholding and PAYG instalments fall due at the same time.

For the 2026–27 financial year, the right due date depends on whether your business reports monthly, quarterly or annually. The due date shown on your activity statement should always be checked first, as it may reflect an approved arrangement or a different reporting obligation.

Quarterly BAS due dates for 2026–27

Many Australian small businesses report GST quarterly. The standard quarterly BAS dates below apply to both lodgment and payment, unless your business has a different date shown on its activity statement.

The December quarter deserves particular attention. Its standard due date is 28 February 2027, which falls on a Sunday. This means the deadline moves to the next business day, Monday, 1 March 2027.

This deadline is also later than the other quarterly BAS dates because it already includes an additional month. Businesses should not assume that a further standard extension applies to the December quarter.

Quarterly activity statements may include more than GST. Depending on the business and its registrations, the statement can also include:

• PAYG withholding amounts for employees and other relevant payments
• PAYG income tax instalments
• Fringe benefits tax instalments
• Fuel tax credits
• Wine equalisation tax or luxury car tax obligations, where applicable.

That is why it is important to view BAS preparation as more than a GST exercise. An error or delay can affect several tax obligations at once.

Monthly BAS due dates for 2026–27

Businesses that report monthly generally need to lodge and pay their activity statement by the 21st day of the following month. Where the 21st falls on a weekend or public holiday, the deadline moves to the next business day.

For the 2026–27 financial year, the standard monthly BAS calendar is as follows.

Monthly reporting can provide a more regular view of GST and PAYG obligations, but it also leaves less time to finalise records. Businesses reporting monthly should have a dependable process for reconciling bank transactions, sales, purchases, payroll and GST coding throughout the month, rather than trying to reconstruct records close to the deadline.

If you use accounting software, set aside a recurring review date several business days before the BAS is due. This gives you time to investigate unreconciled transactions, missing tax invoices or unexpected changes in GST payable.

Annual GST reporting and instalment notices

Some businesses report GST annually rather than through quarterly or monthly BAS lodgments. Where annual reporting applies, the annual GST return is generally due on 31 October following the end of the annual tax period.

For the annual period ending 30 June 2027, 31 October 2027 falls on a Sunday. The practical due date therefore moves to Monday, 1 November 2027.

A different date can apply where the entity is not required to lodge an income tax return. Registered tax or BAS agents may also have access to different lodgment program dates for eligible clients.

It is also worth distinguishing between an activity statement and an instalment notice. If you receive an instalment notice and pay the amount shown without making a variation, you may not need to lodge the notice. If you choose to vary the instalment amount, however, you generally need to complete and lodge it.

The document issued to your business matters. Before assuming you have no lodgment task, check whether you have received:

• a BAS requiring completion and lodgment
• a GST instalment notice
• a PAYG instalment notice
• an activity statement containing more than one obligation.

Can you receive extra time to lodge your BAS?

Some quarterly businesses that lodge online may be eligible for an additional two weeks to lodge and pay. Eligibility is not automatic, and the extra time does not apply to every activity statement.

For eligible quarterly BAS lodgments during 2026–27, this may mean the following practical dates:

The safest approach is not to rely on a concession until the due date is displayed in your online account or confirmed by your registered tax or BAS agent.

A registered agent may also be able to access the ATO lodgment program for eligible activity statements. However, those dates depend on the form type, reporting cycle, lodgment method and the client’s circumstances. They should not be assumed simply because a business has engaged an accountant or bookkeeper.

If you are experiencing a genuine issue that may prevent timely lodgment, act early. A lodgment deferral generally needs to be considered before the due date, and it cannot be assumed that a request will be approved.

Late BAS lodgment and payment: why acting early matters

Lodging late and paying late are separate issues. A business can lodge its BAS on time but still owe an amount, or it can pay an amount but fail to lodge the statement correctly. Both matters need attention.

The ATO may apply a failure-to-lodge penalty where an activity statement is not lodged by its due date. If an amount remains unpaid after the due date, general interest charge can accrue on the outstanding debt.

There can also be broader consequences. Overdue BAS obligations may affect a business’s ability to keep its tax affairs up to date, obtain finance, manage cash flow or respond quickly to an ATO review.

If payment in full is not realistic, it is usually better to lodge an accurate BAS by the deadline and address the payment issue promptly than to delay lodgment altogether. A payment plan may be available in some circumstances, but it does not automatically remove interest or other consequences.

Consider this common scenario. A trades business has a busy December quarter and falls behind on bookkeeping during January. The owner assumes there is plenty of time because the quarterly BAS is not due until late February. However, employee PAYG withholding, supplier invoices and GST coding have not been reconciled, and the business also needs to make a superannuation payment before the BAS deadline arrives.

By the time the records are reviewed, the business is dealing with several obligations at once. A planned January bookkeeping review could have identified the likely BAS amount, allowed time to correct coding issues and reduced the risk of a rushed or inaccurate lodgment.

Do not confuse BAS deadlines with superannuation deadlines

For employers, superannuation deadlines are separate from BAS due dates. This is particularly important in the December quarter.

For the 2026–27 financial year, the quarterly super guarantee payment deadlines are:

The December quarter superannuation payment deadline is 28 January 2027, well before the BAS deadline of 1 March 2027. Waiting until BAS time to deal with all December-quarter obligations can therefore create a costly problem.

Superannuation contributions need to be received by the employee’s fund by the relevant deadline. Businesses using a clearing house or payment platform should allow for processing time rather than leaving payment instructions until the final day.

A practical BAS preparation routine for 2026–27

A consistent process is one of the best ways to reduce BAS stress and avoid preventable errors. Rather than treating the BAS as a quarterly emergency, build tax reporting into your normal financial administration.

A workable routine may include:

1. Reconcile bank and credit card accounts regularly.

   Weekly or fortnightly reconciliation makes it easier to identify missing transactions and duplicate entries.

2. Review GST coding before the end of the reporting period.

   Check that sales, expenses, asset purchases and private-use items have been coded appropriately.

3. Keep tax invoices and supporting documents organised.

   Good records make it easier to substantiate GST credits and investigate unexpected figures.

4. Review payroll and PAYG withholding.

   Confirm that payroll reports agree with the amounts expected to be reported through the activity statement.

5. Estimate the likely BAS payment early.

   Setting aside funds progressively can reduce the shock of a large quarterly payment.

6. Check the due date on the actual statement.

   Your BAS or instalment notice remains the most important reference point for your business.

7. Ask for help before the deadline.

   It is far easier to fix records, discuss cash flow or consider available options before a statement becomes overdue.

The key point is simple: BAS deadlines for 2026–27 are predictable, but avoiding penalties depends on more than adding dates to a calendar. Accurate records, early preparation and a clear understanding of your reporting cycle can make each lodgment far more manageable.

This article is general information only and is not personal financial or tax advice. BAS obligations and due dates can vary depending on your business structure, reporting cycle and circumstances. Speak with a registered tax agent or accountant, such as, for advice tailored to your situation.