A Business Activity Statement (BAS) is a report Australian businesses lodge to the ATO, and it has fixed Business Activity Statement Due Dates. Your due dates depend on how often you report and pay taxes like GST and PAYG. If your business reports quarterly (most common for GST-registered businesses), the due dates are on the 28th day after each quarter ends.
For example, the BAS for July–September is due on 28 October. The October–December BAS is due on 28 February, January–March BAS on 28 April, and April–June BAS on 28 July. These dates are published by the government each year. Mark them in your calendar now.
Some businesses report monthly instead, often because of higher turnover or by election. Monthly BAS (covering one calendar month) are generally due on the 21st day of the following month (for example, a June BAS is due 21 July). If you’re on monthly reporting, you should confirm each month’s due date (your BAS form or the ATO portal will show it).
It’s important to keep track of your due dates to avoid penalties.
The ATO charges failure-to-lodge penalties for late BAS. To stay organised:
- List all BAS dates. Write down or enter all relevant due dates for the year. Quarterly BAS are 28 Oct, 28 Feb, 28 Apr, 28 July. Monthly BAS are typically the 21st of the next month.
- Set reminders. Use digital calendars or accounting software to remind you a month or a week ahead. Business.gov.au publishes an annual schedule of common due dates.
- Check ATO notices. The ATO usually sends forms or reminders before BAS is due, but always verify dates yourself.
- Agent lodgement program. If you use a registered tax or BAS agent, you may get extra time. For example, an agent might lodge the July–Sept BAS by late February next year. Ask your agent for your revised deadline.
- Weekend/holiday rule. If the due date falls on a Saturday, Sunday or public holiday, you can lodge and pay on the next business day without penalty.
- Electronic lodgement. Lodging online (ATO Business Portal or approved software) is easier. It often gives instant confirmation and reduces errors.
- After missing a date. If a BAS is overdue, lodge it as soon as possible. The ATO may apply penalties or interest, but lodging promptly can minimise these. If you expect difficulty meeting a due date, contact the ATO for advice or set up a payment plan.
In summary, identify your BAS reporting frequency (monthly or quarterly) and mark the due dates on your calendar. You might also use online tools like the myGov Business app or accounting software for reminders. Staying on top of BAS deadlines helps avoid last-minute stress. For reference, TTS & Associates maintains a guide on quarterly BAS deadlines that lists all key dates.
General information only – seek professional advice before acting.
