Due dates for lodging and paying your BAS: 2026-27

Are you struggling to keep up with Business Activity Statement (BAS) deadlines? To avoid penalties and keep your business compliant with the Australian Tax Office (ATO), it is important to lodge your BAS on time.

This guide covers every quarterly and monthly BAS due date for the 2026-27 financial year, including tax agent concession dates. With 30 June approaching, it is also a good time to get your records in order before the new financial year begins.

Do not leave it to the last minute. Get BAS support from trusted bookkeepers in Melbourne who make compliance stress-free. Submit an enquiry or call 03 9589 0128 today.

What is BAS?

BAS is a tax report that businesses submit to the ATO to report and pay their tax obligations. It is a crucial part of the tax system for businesses of all sizes and ensures that your business complies with Australian tax laws.

BAS is used to report on several key tax areas, including:

• Goods and Services Tax (GST)
• Pay As You Go (PAYG) withholding
• PAYG instalments
• Fringe Benefits Tax (FBT) and other taxes

If you are new to BAS or want to brush up on the basics, our guide explaining what a BAS is is a great resource.

How often do you need to lodge your BAS?

The frequency of your BAS lodgment depends on your business turnover and ATO registration details. Generally, businesses fall into one of the following categories:

• Monthly lodgment: Required for businesses with a GST turnover of $20 million or more.
• Quarterly lodgment: The most common option for small to medium-sized businesses with a turnover below $20 million.
• Annual lodgment: Available for businesses with a turnover below $75,000 (or $150,000 for not-for-profits) who have voluntarily registered for GST.

Not sure which cycle applies to you? Our rundown of BAS basics for small business breaks it down in plain English. 

Your next quarterly deadline: The Q4 2025-26 quarter (1 April to 30 June 2026) is due 28 July 2026 if you self-lodge, or 25 August 2026 if you lodge online through a registered tax or BAS agent.

Quarterly BAS due dates 2026-27

Important Notes:

• Quarter 2: The due date already includes a one-month extension; therefore, no additional time is provided for online lodgment.
• Online Lodgment Extensions: Lodging your BAS online can grant you an extra four weeks for quarters 1, 3, and 4.
• Weekends and Public Holidays: If a due date falls on a weekend or public holiday, you have until the next business day to lodge and pay. (Note: 28 February 2027 falls on a Sunday, so the practical due date is Monday 1 March 2027.)

Monthly BAS due dates 2026-27

Heads up for December monthly lodgers: The standard December 2026 monthly BAS is due 21 January 2027. If you lodge electronically through a registered BAS or tax agent and your GST turnover is $10 million or less, the ATO Christmas concession extends this to 21 February 2027 (which falls on a Sunday, so the practical date is Monday 22 February 2027). Because the January 2027 BAS is also due 22 February 2027, agent-lodged clients will have two monthly periods of GST and PAYG withholding payable together. Plan your cash flow for late February.

Getting ready for EOFY and what the 2026-27 budget means for your BAS

With 30 June approaching, it is worth getting your books in order before the financial year closes. A clean set of records makes your Q4 BAS smoother and sets you up for a stress-free tax return.

A few practical areas to review before 30 June:

• Reconcile your accounts. Make sure all invoices, receipts and bank transactions for the quarter are entered and coded correctly in Xero, MYOB or QuickBooks.
• Check your GST and PAYG figures. Run a BAS preview or GST summary report and confirm there are no uncoded transactions before you lodge.
• Finalise super and asset purchases. If you are planning to use the instant asset write-off [outbound, new tab], the purchase needs to be installed and ready for use before 30 June.

What changed in the 2026-27 Federal Budget (proposed measures)

The 2026-27 Federal Budget, handed down on 12 May 2026, included several measures relevant to small businesses:

• The $20,000 instant asset write-off is proposed to become permanent from 1 July 2026 for businesses with turnover under $10 million. This allows eligible assets to be fully deducted in the year of purchase.
• A new optional $1,000 instant tax deduction for work-related expenses is proposed from 1 July 2026, reducing the need to keep receipts for smaller claims (individual taxpayers can still claim actual expenses if higher).
• From the 2026–27 income year, companies with turnover up to $1 billion will be able to carry back tax losses to offset tax paid in the previous two income years, providing potential cash refunds.

Please note: at the time of writing, these measures are proposals and may be subject to legislation.

These measures may affect how you plan purchases and deductions for this EOFY. Your accountant or bookkeeper can help you understand how they apply to your situation.

Need help with lodging your BAS?

Let Maximum Business Solutions take the stress out of your BAS lodgment. As trusted bookkeepers in Melbourne and certified tax agents, we ensure your BAS is accurate and lodged on time.

Call us today on (03) 9589 0128 or submit an enquiry to connect with our expert team. Simplify your bookkeeping today!

Frequently Asked Questions

When is BAS due for 2026-27?

For self-lodgers, quarterly BAS is due 28 October 2026, 28 February 2027, 28 April 2027 and 28 July 2027. Monthly BAS is due on the 21st of the following month. Tax agent clients receive an extra four weeks for quarters 1, 3 and 4.

When is the June 2026 BAS due?

The April to June 2026 quarter (Q4 of 2025-26) is due 28 July 2026 for self-lodgers, or 25 August 2026 if you lodge online through a registered tax or BAS agent. Monthly June 2026 BAS is due 21 July 2026.

When is the December 2026 monthly BAS due?

The standard due date is 21 January 2027. If you lodge electronically through a registered BAS or tax agent and your GST turnover is $10 million or less, the ATO Christmas concession extends it to 21 February 2027 (practically Monday 22 February 2027, as the 21st is a Sunday).

Do I still need to lodge if I have no activity?

Yes. Even with no income or expenses for the period, you must lodge a nil BAS. Failure-to-lodge penalties can apply regardless of whether you owe anything.