What are the lodgement dates bas

If you run a business, BAS lodgement dates can be easy to overlook until they are suddenly close. Missing a due date may lead to interest, penalties or unnecessary pressure on your cash flow, particularly where GST, PAYG withholding and PAYG instalments are all payable at once.

The right BAS due date depends on your reporting cycle, how you lodge and whether you are eligible for any concession through online lodgement or a registered tax or BAS agent. Your activity statement will show its due date, but understanding the usual timetable makes it much easier to plan ahead.

What is included in a BAS?

A business activity statement, commonly called a BAS, is the form used to report and pay particular Australian tax obligations to the ATO. Depending on your business and registrations, it may include:

– GST collected and GST credits claimed
– PAYG withholding amounts withheld from employee payments
– PAYG income tax instalments
– Fuel tax credits
– Luxury car tax
– Wine equalisation tax
– Fringe benefits tax instalments.

Not every business reports every item. For example, a sole trader registered for GST but without employees may generally report GST and PAYG instalments only. An employer may also need to report PAYG withholding.

The reporting period shown on your BAS is important. It determines the transactions you need to include and the date by which the statement and any payment are due.

Quarterly BAS lodgement dates

Many small businesses report GST quarterly. The standard quarterly BAS dates follow the Australian financial year.

These dates are generally the deadlines for both lodging the BAS and paying any amount owing.

The Quarter 2 deadline is later than the other quarterly dates, reflecting the Christmas and summer holiday period. It is still important not to assume a further general extension will apply simply because other quarters may have electronic lodgement concessions.

If a standard due date falls on a weekend or public holiday, the deadline moves to the next business day. However, it is usually wise not to leave lodgement or payment until the last possible day. Banking processing times, software issues and missing records can all create avoidable problems.

Can quarterly BAS lodgement dates be extended?

Businesses that lodge electronically may be eligible for additional time for certain quarterly activity statements. A registered tax agent or BAS agent may also have access to concessional lodgement dates for eligible clients.

Eligibility is not automatic in every case. It can depend on matters such as:

– the type of activity statement issued
– whether the statement is lodged electronically
– the business’s reporting obligations
– whether prior activity statements have been lodged on time
– whether the business is using an instalment notice rather than a full BAS.

The December quarter generally does not receive the same extra online lodgement time because its standard due date is already 28 February.

If you use an accountant or BAS agent, check the applicable due date before relying on an extension. The date displayed in the ATO system or on the activity statement is the one to work from.

Monthly BAS lodgement dates

Businesses reporting GST monthly generally need to lodge and pay their BAS by the 21st day of the following month.

For example:

– A BAS for July is generally due by 21 August.
– A BAS for August is generally due by 21 September.
– A BAS for September is generally due by 21 October.

Monthly reporting creates more frequent administration, but it can make tax liabilities easier to manage because amounts are reported in smaller periods. Some businesses also prefer monthly reporting because GST refunds may be received sooner, subject to normal ATO processing and review procedures.

Businesses with GST turnover of $20 million or more are generally required to report GST monthly. Other businesses may choose monthly reporting in some circumstances, while some may be directed to move to monthly reporting if they are not meeting their GST obligations.

There is a specific concession available for eligible December monthly BAS lodgers. Businesses that meet the relevant conditions, including lodging electronically, may have until 21 February to lodge and pay their December activity statement. This concession does not apply in every situation, so it should be checked before making cash-flow decisions around the holiday period.

A business can also have monthly PAYG withholding obligations even where it reports GST quarterly. In that situation, it may receive monthly activity statements for PAYG withholding and a quarterly activity statement covering GST and other quarterly obligations. It is important to review each form carefully rather than assuming all obligations are due at the end of the quarter.

Annual GST reporting dates

Annual GST reporting is only available to certain voluntarily registered businesses. Broadly, it may be an option where a business’s GST turnover is below the relevant GST registration threshold and the business is not required to register for GST.

An annual GST return is normally due on the same date as the taxpayer’s income tax return. If the taxpayer does not have an income tax return lodgement obligation, the annual GST return is generally due by 28 February following the end of the annual GST period.

Annual reporting can reduce the number of GST forms lodged during the year, but it is not always the best choice. A business that reports annually may need to set aside GST for a much longer period before payment is due. It may also wait longer to claim GST credits.

Before changing reporting frequency, consider:

– whether your business regularly receives GST refunds
– how predictable your income and expenses are
– whether quarterly or monthly reporting better supports cash flow
– whether your bookkeeping records are kept up to date
– whether you have employees and separate PAYG withholding obligations.

Reporting frequency is not simply an administrative preference. It can affect how easily you monitor tax liabilities and how much needs to be paid at one time.

Lodgement dates are not always the same for every business

The standard BAS calendar is useful, but your own due dates may differ. This is especially important for businesses with more complex reporting arrangements.

A BAS may include GST, PAYG withholding and PAYG instalments, but some businesses receive an instalment notice instead. An instalment notice may not need to be lodged if you accept and pay the amount advised. If you choose to vary the instalment amount or use an alternative calculation method where available, you will generally need to complete and lodge the form by the due date.

Different arrangements can also apply where a business:

– uses a registered tax agent or BAS agent
– has elected electronic lodgement
– has monthly GST reporting
– has monthly PAYG withholding obligations
– is part of a consolidated group
– has been granted a formal deferral
– is affected by a declared natural disaster or widespread system issue
– has an annual GST reporting cycle.

For this reason, a useful rule is to treat the dates on your issued activity statement as the starting point, then confirm whether you qualify for a later agent or online lodgement date.

A practical example

Consider a small landscaping business that reports GST quarterly and has several employees. It needs to report GST and PAYG withholding through its BAS.

For the July to September quarter, the business owner should ensure sales invoices, supplier bills, employee wage records and bank transactions are reconciled soon after 30 September. Rather than waiting until late October, the owner could ask their bookkeeper to finalise the records in the first half of the month. This gives the business time to review its expected BAS payment, arrange funds and correct any errors before the due date.

The same approach is particularly valuable before the December and June quarters. These periods can involve holidays, higher seasonal expenses, EOFY workload and delays in receiving documents from suppliers or staff.

What happens if you lodge or pay late?

Lodging late and paying late are separate issues. A business may lodge its BAS on time but be unable to pay the full amount immediately. Alternatively, it may make a payment but fail to lodge the actual statement.

Late lodgement can expose a business to failure-to-lodge penalties. Late payment can result in general interest charge applying to unpaid amounts. The consequences depend on the circumstances, the business’s compliance history and the amount involved.

If you cannot lodge or pay by the due date, it is usually better to act early. Depending on the situation, options may include:

– lodging the BAS on time even if full payment cannot be made
– contacting the ATO before the deadline
– seeking a payment arrangement where appropriate
– requesting a lodgement deferral where there are exceptional or unforeseen circumstances
– obtaining advice from a registered tax agent or BAS agent.

A deferral is not something to assume will be granted. It is generally intended for circumstances that genuinely affect your ability to meet the existing due date, such as serious illness, a natural disaster or another unexpected event.

Keeping your bookkeeping current is one of the most practical ways to reduce BAS stress. Regular bank reconciliations, prompt processing of supplier invoices, accurate payroll records and a separate account for tax funds can make the BAS process more manageable.

A simple BAS lodgement checklist

Before lodging, take time to confirm that the figures are complete and supportable. A rushed BAS may create follow-up work later if amounts need to be corrected.

Consider this checklist:

1. Reconcile bank accounts, loans and payment platforms for the reporting period.
2. Check that sales are correctly classified for GST purposes.
3. Review expense claims and confirm tax invoices are available where required.
4. Reconcile payroll records and PAYG withholding amounts.
5. Review GST credits carefully, particularly for mixed business and private expenses.
6. Compare the BAS figures with accounting reports and prior reporting periods.
7. Check the lodgement and payment date shown on the activity statement.
8. Set aside funds for any expected BAS payment before the deadline.
9. Keep copies of lodged BAS forms, workpapers and supporting records.

A consistent monthly bookkeeping process can make quarterly BAS reporting far less demanding. It also gives business owners better visibility over their likely tax position throughout the year.

Stay ahead of your BAS obligations

The standard BAS deadlines are 28 October, 28 February, 28 April and 28 July for quarterly reporters, while monthly BAS lodgers generally need to lodge and pay by the 21st of the following month. However, online lodgement, registered agent arrangements, instalment notices and special circumstances can change the date that applies to you.

The key is to check your issued activity statement, keep records current and seek assistance early if you expect difficulties meeting a deadline. can help you understand your BAS reporting cycle, prepare accurate activity statements and manage your lodgement obligations in a way that suits your business.

This article is general information only and is not personal financial or tax advice. Tax obligations depend on your circumstances, so speak with a registered tax agent or accountant, such as, for advice tailored to your situation.