Every date your Business Activity Statement is owed to the ATO in 2026, quarterly, monthly, and annual, is laid out below in one place, along with what changes if a registered agent lodges on your behalf and what it actually costs if a deadline slips past.
No two BAS reporting cycles look the same. A GST turnover under $75,000 might mean lodging once a year. A turnover past $20 million means doing it every month. Most businesses sit in between, on a quarterly cycle, and that’s the calendar most people are searching for. All three are covered here, and each table reflects the current 2026–27 financial year so the dates are the ones actually coming up next, not ones that have already passed.
Four Dates That Matter Most This Year (Quarterly Cycle)
If turnover sits under $20 million and reporting happens once every three months, these four dates are the ones to lock into a calendar right now. The ATO’s formula behind them is fixed, 28 days after each quarter closes, and shifts only when that date lands on a weekend or public holiday, in which case it moves to the next business day.
| Quarter | Reporting Period | Standard Due Date |
| Q1 (2026–27) | 1 July – 30 September 2026 | 28 October 2026 |
| Q2 (2026–27) | 1 October – 31 December 2026 | 28 February 2027 |
| Q3 (2026–27) | 1 January – 31 March 2027 | 28 April 2027 |
| Q4 (2026–27) | 1 April – 30 June 2027 | 28 July 2027 |
Note on Q2: the standard due date already sits a full month later than the usual 28-day rule (28 February instead of 28 January). That’s a built-in allowance for the Christmas and New Year period, not an extra concession, which is why Q2 doesn’t get an additional extension through a registered agent, while the other three quarters do.
If you’re still finalising a lodgement from the financial year just gone: the final 2025–26 quarter (April–June 2026) was due 28 July 2026.
The Full-Year Schedule for Monthly Reporters
Once GST turnover crosses $20 million, quarterly reporting stops being an option, monthly becomes mandatory. A handful of smaller operators opt into it anyway, usually to keep GST refunds moving faster or to get tighter visibility on cash flow. Either way, the pattern is simple: the 21st of the following month, every single time, minus one seasonal exception.
| Activity Month | Due Date |
| July 2026 | 21 August 2026 |
| August 2026 | 21 September 2026 |
| September 2026 | 21 October 2026 |
| October 2026 | 21 November 2026 |
| November 2026 | 21 December 2026 |
| December 2026 | 21 February 2027* |
| January 2027 | 21 February 2027 |
| February 2027 | 21 March 2027 |
| March 2027 | 21 April 2027 |
| April 2027 | 21 May 2027 |
| May 2027 | 21 June 2027 |
| June 2027 | 21 July 2027 |
*The December activity statement is the one built-in exception in the monthly cycle, it moves from 21 January to 21 February to account for the summer shutdown period most businesses observe. If any date above falls on a weekend or public holiday, it shifts to the next business day.
The Once-a-Year Option for Small, Voluntary Registrants
Annual reporting is available to businesses that have voluntarily registered for GST with turnover under $75,000 ($150,000 for not-for-profits), it’s the exception rather than the rule, but it exists for very small operations with straightforward GST positions. For the 2025–26 financial year, the annual GST return is due 31 October 2026 if you lodge your own income tax return, or 28 February 2027 if you have no individual tax return obligation.
Where the Extra Weeks Come From
Lodging through a registered BAS or tax agent rather than self-lodging is one of the more underused ways to buy breathing room. Three of the four quarters carry an automatic concession under the ATO’s lodgment program, on the condition that agent registration is in place as the agent’s client before the standard due date arrives.
| Quarter (2026–27) | Standard Due Date | Registered Agent Due Date |
| Q1 | 28 October 2026 | 25 November 2026 |
| Q2 | 28 February 2027 | No additional extension |
| Q3 | 28 April 2027 | 26 May 2027 |
| Q4 | 28 July 2027 | 25 August 2027 |
Being a client of an agent isn’t enough on its own, the concession only applies if the agent is the one actually lodging it through their portal on your behalf.
The Real Price Tag on a Slipped Cut-Off
Late lodgement isn’t a warning-letter problem, it’s a same-day cost problem. The ATO applies a Failure to Lodge (FTL) penalty from the day after the deadline, and it compounds for every 28-day period the statement remains outstanding, up to a cap. As of 1 July 2026, the base penalty unit sits at $364, up from the previous $313 , so the starting cost of a late lodgement has already gone up this year, before interest is even factored in.
On top of that, unpaid GST or PAYG amounts accrue a General Interest Charge daily, and since mid-2025 that interest is no longer tax-deductible, meaning every dollar of it is now a straight loss rather than a partially offset one.
If a deadline has already passed and payment isn’t possible in full, lodging on time and contacting the ATO about a payment plan is still the better move than delaying the lodgement itself, the FTL penalty is triggered by late lodgement, not late payment.
Which Reporting Cycle Applies to Your Business
The cycle a business lands on isn’t a choice made at random, it’s tied to GST registration status and turnover. Registration is compulsory past $75,000 turnover ($150,000 for not-for-profits) and optional below it, and employing staff with PAYG tax withheld from wages brings its own lodgement obligation regardless of where turnover sits. For the full picture, registration thresholds, structuring considerations, and how the ATO assigns frequency, the BAS lodgement guide covers that ground in more depth.
Frequently Asked Questions
What are the exact ATO BAS due dates for 2026?
Quarterly lodgers are due 28 October 2026, 28 February 2027, 28 April 2027, and 28 July 2027 for the 2026–27 financial year. Monthly lodgers are due the 21st of the following month. Annual lodgers report by 31 October 2026 for the 2025–26 year.
Is BAS paid monthly, quarterly, or annually?
It depends on GST turnover and, in some cases, election. Most small businesses report quarterly, businesses with turnover of $20 million or more report monthly, and very small voluntarily-registered businesses under $75,000 turnover may report annually.
What is the penalty for lodging BAS late?
The base Failure to Lodge penalty is one penalty unit, currently $364 as of 1 July 2026, and it increases for each 28-day period the lodgement stays overdue, up to a maximum. General Interest Charge also applies daily to any unpaid amount.
Do registered BAS or tax agents get extended due dates?
Yes, for three of the four quarters. The exception is Q2, which already has a built-in one-month extension for the holiday period and doesn’t receive an additional agent concession on top of it.
Can I lodge my BAS myself online?
Yes. Self-lodgement is available through the ATO’s Online Services for Business portal or compatible accounting software, without needing a registered agent.
What are common BAS reporting errors?
The most frequent issues are claiming GST credits on ineligible expenses, reconciling incomplete or duplicated transactions, and mixing personal and business expenses in the same account, all of which distort the GST figure being reported.
Who needs to lodge a BAS?
Any business registered for GST, along with any business that withholds PAYG tax from employee wages regardless of GST registration status.
Is GST paid at the same time as BAS?
Yes, GST owing is reported and paid as part of the same BAS lodgement, alongside any other applicable obligations like PAYG withholding or instalments, rather than as a separate submission.
Staying ahead of these dates gets easier with the right support behind you. If you’d rather hand the calendar-watching to someone else, explore our BAS lodgement services or reach out for professional business advisory support tailored to your reporting cycle.