- BAS
- GST
- ATO
BAS due dates explained (and how to never miss one)
When quarterly and monthly BAS are due, what happens if you lodge late, and how using a registered BAS agent can give you more time.
By BVS ·
If you’re registered for GST, you’ll lodge a Business Activity Statement (BAS) with the ATO. Here’s what you need to know about when it’s due.
Quarterly BAS due dates
Most small businesses lodge quarterly. The standard due dates are:
| Quarter | Months | Due |
|---|---|---|
| Q1 | July – September | 28 October |
| Q2 | October – December | 28 February |
| Q3 | January – March | 28 April |
| Q4 | April – June | 28 July |
If a due date falls on a weekend or public holiday, you can lodge and pay on the next business day.
Monthly BAS
Businesses with GST turnover of $20 million or more must lodge monthly, and some smaller businesses choose to. Monthly BAS is usually due on the 21st of the following month.
Extra time through a registered agent
If you lodge through a registered tax or BAS agent, you may be eligible for extra time on some quarterly lodgements. The exact concession dates are published by the ATO each year. We’ll confirm yours and remind you well ahead of time.
What happens if you’re late?
The ATO can apply a failure-to-lodge penalty and charge interest on any unpaid amount. If you can’t pay in full, it’s still important to lodge on time. The ATO is generally more flexible when you lodge and then arrange a payment plan.
Three habits that make BAS easy
- Reconcile monthly. If your books are up to date, BAS takes minutes, not days.
- Set GST aside. Move one-eleventh of your GST-inclusive sales into a separate account as you go.
- Use reminders. Or let us do it. Every BVS client gets reminders well before each due date.
Need help getting up to date? See our BAS and tax service or book a free consult.
Due dates and concessions can change. Always check ato.gov.au or ask us for your exact dates. This article is general information only.