Business Activity Statement (BAS) Due Dates
Keeping track of your Business Activity Statement (BAS) due dates is essential for every Australian business registered for GST.
What Is a Business Activity Statement (BAS)?
A Business Activity Statement (BAS) is a form used by Australian businesses to report and pay various tax obligations to the Australian Taxation Office (ATO), including:
- Goods and Services Tax (GST)
- PAYG withholding
- PAYG instalments
Most businesses registered for GST are required to lodge a BAS either monthly, quarterly, or annually depending on their turnover and reporting arrangements.
Quarterly BAS Due Dates
Most small and medium-sized Australian businesses lodge their BAS quarterly. Businesses with GST turnover below $20 million are generally eligible for quarterly reporting unless the ATO requires monthly reporting.
| Quarter | Reporting Period | BAS Due Date |
|---|---|---|
| Q1 | July - September | 28 October |
| Q2 | October - December | 28 February |
| Q3 | January - March | 28 April |
| Q4 | April - June | 28 July |
Monthly BAS Due Dates
Businesses with a GST turnover of $20 million or more generally report and pay GST monthly. Some smaller businesses may also choose monthly reporting.
Monthly BAS statements are usually due 21 days after the end of the reporting month.
| Reporting Month | Due Date |
|---|---|
| July | 21 August |
| August | 21 September |
| September | 21 October |
| October | 21 November |
| November | 21 December |
| December | 21 January |
| January | 21 February |
| February | 21 March |
| March | 21 April |
| April | 21 May |
| May | 21 June |
| June | 21 July |
Annual BAS Due Dates
Some businesses that are voluntarily registered for GST and have a turnover below the GST registration threshold may be eligible to lodge annually.
The annual GST return is generally due by 31 October following the end of the financial year.
BAS Due Dates for Businesses Using a Tax Agent
Businesses lodging through a registered BAS or tax agent may receive additional time to lodge some quarterly BAS statements under ATO lodgement programs.
| Quarter | Standard Due Date | Typical Agent Due Date |
|---|---|---|
| Q1 (Jul-Sep) | 28 October | 25 November |
| Q2 (Oct-Dec) | 28 February | No Extension |
| Q3 (Jan-Mar) | 28 April | Late May |
| Q4 (Apr-Jun) | 28 July | Late August |
What If a BAS Due Date Falls on a Weekend or Public Holiday?
If a BAS due date falls on a weekend or public holiday, the deadline moves to the next business day. This applies to both BAS lodgement and payment obligations.
Learn more about BAS lodgement on official ATO website.
Frequently Asked Questions
When is BAS due each quarter?
Quarterly BAS due dates are 28 October, 28 February, 28 April, and 28 July.
What is the BAS due date for monthly lodgers?
Monthly BAS statements are generally due on the 21st day of the following month.
Can I get extra time to lodge my BAS?
Businesses lodging through a registered BAS or tax agent may qualify for additional time in certain circumstances.
Do I need to pay and lodge by the same date?
In most cases, the BAS payment and lodgement due dates are the same.