Check the due date on your activity statement
The due date shown on your ATO business activity statement (BAS) is the best starting point. Your reporting cycle, lodgement method and eligibility for a registered agent's lodgement program can affect the date that applies. If a standard due date falls on a weekend or public holiday, the next business day may apply. Check your ATO account or speak with your registered tax or BAS agent before relying on a calendar.
Standard quarterly BAS dates
For businesses reporting GST quarterly, the ATO publishes the following standard dates. The October to December quarter has a February due date; it is not due on 28 January. The table shows the standard date, before any applicable next-business-day adjustment or agent concession.
| Reporting quarter | Standard ATO date |
|---|---|
| October to December 2025 | 28 February 2026 |
| January to March 2026 | 28 April 2026 |
| April to June 2026 | 28 July 2026 |
| July to September 2026 | 28 October 2026 |
For the preceding July to September 2025 quarter, the standard date was 28 October 2025. The ATO's BAS due date guidance is the authoritative source for the quarterly pattern and exceptions.
Standard monthly BAS dates
Monthly BAS is generally due on the 21st day of the following month. For example, a July 2026 monthly BAS is generally due on 21 August 2026. Weekend or public holiday adjustments and particular reporting arrangements can change the applicable date. The December statement can have different treatment for eligible businesses, so check the date displayed by the ATO rather than assuming an automatic extension.
Do registered agents get extra time?
Some clients who lodge through a registered tax or BAS agent may qualify for different lodgement dates. An engagement letter alone does not establish eligibility for every concession. Your agent should confirm the date for your specific activity statement, including any exclusion or prior-lodgement requirement. The October to December quarter already has a later standard February due date, so do not apply another general extension to it without checking.
What to prepare before lodgement
Reconcile the period's bank accounts, review sales and purchase coding, collect missing invoices and confirm payroll or PAYG withholding details where relevant. Provide complete records and any required approvals to your agent with enough time for questions to be resolved. Lodging and paying are separate obligations: if you cannot pay in full, contact the ATO before the deadline to discuss your options.
EEA Advisory can discuss standalone BAS preparation and lodgement or help keep your records current through ongoing bookkeeping. This article is general information, not advice about a particular business. Confirm your own due date in ATO online services or with your registered practitioner.
