BAS due dates 2026–27

Quarterly BAS due dates 2026–27

Most small businesses report GST quarterly. The standard date is the 28th of the month after the quarter ends, except for October to December, which runs to 28 February. Lodging online yourself usually adds two weeks, and a registered tax or BAS agent’s lodgment program usually adds about four.

Lodging online yourself

If you receive and lodge your activity statements online, the ATO gives two extra weeks for the July–September, January–March and April–June quarters. There is nothing to apply for; the later date appears on the statement. It doesn’t apply to monthly BAS, to instalment notices (forms R, S and T) or to large businesses.

Through a tax or BAS agent

Under the ATO’s 2026–27 agent lodgment program, quarterly BAS is due 25 November 2026, 1 March 2027, 26 May 2027 and 25 August 2027. Those dates apply to eligible clients on a registered agent’s list who lodge electronically. The ATO can still ask for an earlier lodgment, so your agent confirms the date for your business.

The December quarter

October to December already has a late due date, so there is no extra time online or through an agent. In 2027 the 28th of February is a Sunday, which moves the date to Monday 1 March 2027 for everyone.

Quarterly dates for 2027–28

The standard dates for next year are already fixed, and none falls on a weekend. We add the online and agent dates when the ATO publishes the next lodgment program in July 2027.

Monthly BAS due dates 2026–27

Monthly BAS is due on the 21st of the following month. You must report monthly if your GST turnover is $20 million or more, or if the ATO has told you to. Smaller businesses can choose it to keep each payment smaller.

Annual GST returns

If you are registered for GST voluntarily and turn over less than $75,000, you can report annually instead. The annual GST return is due with your income tax return, or by 28 February if you don’t have to lodge one. Annual PAYG instalment notices are due 21 October.

Instalment notices (IAS)

Quarterly PAYG and GST instalment notices (forms R, S and T) are due on the standard quarterly dates, with no online concession. You only need to lodge the notice if you change the amount; otherwise just pay it.

ATO key dates 2026–27, month by month

Everything with a due date between July 2026 and July 2027 for a typical Queensland business. Where a date falls on a weekend, the next business day is shown underneath.

Payday Super: when super is due from 1 July 2026

Quarterly super due dates ended with wages paid up to 30 June 2026; the last quarterly payment was due 28 July 2026. Since then, each pay run has its own deadline.

Regular pay

Super must reach the employee’s fund, with the details it needs, within 7 business days after payday. Clearing houses take time, so the ATO suggests paying on payday.

New employee or new fund

20 business days for the first contribution.

Bonuses and back pay

Due with the super for the next regular payday.

Business days

Weekdays that aren’t a public holiday across a whole state or territory. A holiday in another state counts even if you are in Queensland; a regional one like the Brisbane Ekka holiday doesn’t.

Late super attracts the super guarantee charge, which adds interest and an administration component to the amount owed.

Queensland payroll tax, WorkCover and ASIC dates

State obligations run on their own calendar alongside the ATO’s. They apply once your Australian wages pass the Queensland payroll tax threshold, or as soon as you employ workers in the case of WorkCover.

Payroll tax returns

Returns are due 7 days after the end of each month, or the next business day. There is no June return: June wages go in the annual return, due 21 July.

WorkCover Queensland

Declare last year’s wages and this year’s estimate by 31 August. If you declared on time and the premium is over $200, paying in full by 16 September earns a 3% discount. The premium is due 30 September.

ASIC annual review

A company’s review date is usually the anniversary of its registration. Check the company details and pay the review fee within two months of that date to avoid a late fee.

Taxable payments annual report

If you pay contractors in building and construction, cleaning, couriers, security or IT, the TPAR is due 28 August. Our construction accountants page covers it in more detail.

Queensland public holidays 2026 and 2027

When an ATO or Queensland Revenue Office date falls on a weekend or public holiday, you have until the next business day. No 2026–27 BAS date lands on a Queensland public holiday.

Show holidays around Brisbane, 2026

Show holidays apply only in the council area named. The Ekka holiday is a Monday in Redland, Logan and Moreton Bay but a Wednesday in Brisbane. Brisbane’s 2027 date is Wednesday 11 August; the others aren’t published yet.

Monday 10 August 2026

Redland City, Logan City and City of Moreton Bay

Wednesday 12 August 2026

City of Brisbane

Friday 15 May 2026

City of Ipswich

Friday 28 August 2026

City of Gold Coast

Other states’ holidays in 2027

These aren’t Queensland holidays, but they aren’t business days for Payday Super either, so each one adds a day to the 7-day deadline.

Monday 1 March

Labour Day (WA)

Monday 8 March

Canberra Day (ACT), Adelaide Cup Day (SA), Eight Hours Day (Tas), Labour Day (Vic)

Monday 31 May

Reconciliation Day (ACT)

Monday 7 June

Western Australia Day (WA)

Monday 14 June

King's Birthday (ACT, NSW, NT, SA, Tas, Vic)

Monday 2 August

Picnic Day (NT)

Friday before the AFL Grand Final (date to be confirmed)

Grand Final Friday (Vic)

What happens if your BAS is late?

Lodging late can bring a failure to lodge penalty, worked out per 28 days (or part of 28 days) the statement is overdue, for up to five periods. From 1 July 2026 one penalty unit is $364, up from $330.

In practice the ATO usually warns you before applying it, and a late BAS that shows a refund or nothing owing generally doesn’t get a penalty notice. If a registered agent lodged late even though you gave them everything in time, safe harbour generally protects you.

Paying late is separate. The general interest charge accrues daily on anything unpaid until it is cleared. If you can’t pay, lodge on time anyway: for a company, that also keeps directors out of the harshest kind of director penalty notice. If you owe $200,000 or less you may be able to set up a payment plan in ATO online services, ideally before the due date. The ATO also gives extra time when a natural disaster hits your area.

BAS due date questions

When is my BAS due?

Quarterly BAS is due on 28 October, 28 February, 28 April and 28 July. Monthly BAS is due on the 21st day of the following month. If you lodge online yourself you usually get two extra weeks for three of the four quarters, and a registered tax or BAS agent can usually lodge later again. The date printed on your activity statement is the one that applies to you.

What are the BAS quarters?

The four GST quarters run July to September (Q1), October to December (Q2), January to March (Q3) and April to June (Q4). For 2026–27 they are due 28 October 2026, 28 February 2027 (Monday 1 March, as the 28th is a Sunday), 28 April 2027 and 28 July 2027.

Do I lodge my BAS monthly or quarterly?

Most small businesses lodge quarterly. You must lodge monthly if your GST turnover is $20 million or more, and you can choose monthly reporting if it suits your cash flow. Businesses voluntarily registered for GST with turnover under $75,000 can choose to report annually.

What happens if a BAS due date falls on a weekend or public holiday?

You have until the next business day to lodge and pay. For example, the October to December 2026 quarter is due 28 February 2027, which is a Sunday, so you have until Monday 1 March 2027.

Do I get extra time if I lodge my BAS online?

Usually, yes. If you receive and lodge your quarterly activity statements online, the ATO gives two extra weeks for the July to September, January to March and April to June quarters. It does not apply to monthly statements, quarterly instalment notices, or the October to December quarter, which already has a later February due date.

Do tax agents get extra time to lodge a BAS?

Eligible clients of a registered tax or BAS agent who lodge electronically can have about four weeks longer for most quarters. For 2026–27 the agent dates are 25 November 2026, 28 February 2027 (Monday 1 March), 26 May 2027 and 25 August 2027. Your agent will confirm the date for your business.

When is the December quarter BAS due?

The October to December 2026 quarterly BAS is due 28 February 2027 for all lodgment methods. Because that is a Sunday, you have until Monday 1 March 2027. There is no further extension for online or agent lodgment for this quarter.

What happens if I lodge my BAS late?

The ATO can apply a failure to lodge on time penalty of one penalty unit ($364 from 1 July 2026) for each 28 days or part of 28 days the BAS is late, up to five units, or $1,820, for most small businesses. Medium and large withholders pay two or five times that. The ATO usually warns you first, generally doesn't penalise a late BAS that shows a refund or nil amount, and charges interest on any unpaid amount.

What if I can't pay my BAS on time?

Lodge on time anyway, and contact the ATO or your registered agent before the due date. Lodging and paying are separate obligations, and lodging late can add penalties on top of the general interest charge. If you owe $200,000 or less you may be able to set up a payment plan through ATO online services.

When are PAYG instalments due?

Quarterly PAYG instalments are due on the same dates as quarterly BAS: 28 October, 28 February, 28 April and 28 July. If you report them on your BAS and lodge online, the online two-week concession can apply. Annual PAYG instalments are due 21 October, and monthly PAYG withholding is due on the 21st of the following month.

When are 2025–26 tax returns due?

If you lodge your own return, the deadline is 31 October 2026. Because that is a Saturday, the ATO has said self-lodgers have until 11:59 pm on Monday 2 November 2026. If you are on a registered tax agent's client list by 31 October, later dates usually apply, up to 15 May 2027 for most individuals and small businesses.

When do I pay employees' super under Payday Super?

From 1 July 2026, super guarantee must reach each employee's fund within 7 business days of payday. For a new employee, or an employee's new fund, you have 20 business days for the first contribution. The old quarterly due dates no longer apply to wages paid from 1 July 2026.

Are BAS due dates different in Queensland?

No. BAS due dates are set nationally, so they are the same in Queensland as in every other state. A public holiday only matters if a due date lands on one, and then you have until the next business day. In 2026–27 no BAS due date falls on a Queensland public holiday; the dates that move are the ones that land on a weekend. For Payday Super, any public holiday that applies across a whole state or territory is not a business day, even if your business is in Queensland.

Sources

Dates were checked against these official pages on Monday 26 October 2026. This page is general information, not advice about your business. The date on your own activity statement or notice, or the one your registered agent gives you, is the one that applies.

• ATO: Due dates for lodging and paying your BAS
• ATO: Registered agent lodgment program 2026–27, due dates by month
• ATO: Two week lodgment concession
• ATO: Payment deadlines for Payday Super
• Queensland Revenue Office: Payroll tax due dates
• Queensland Government: Public holidays
• Queensland Government: Show holiday dates
• Fair Work Ombudsman: 2027 public holidays
• WorkCover Queensland: Renewing your policy and declaring wages
• ATO: Failure to lodge on time penalty
• ATO: Penalty units