Free tool · 2026–27 financial year
BAS due dates 2026–27
Pick how often you lodge and who lodges it to see your next BAS due date, every date for the year, and a calendar file with a reminder a week before each one. Dates are from the ATO’s own pages.
How often do you lodge?
Who lodges it, and how?
Pick how often and how you lodge to see your dates.
The calendar file works with Google Calendar, Outlook and Apple Calendar, and adds a reminder a week before each date.
| Period | Lodge and pay by |
|---|---|
| Quarter 1, 2026–27 (July to September 2026)Two weeks after the original due date if you receive and lodge online. The ATO applies it automatically when you qualify. | 11 Nov 2026 |
| Quarter 2, 2026–27 (October to December 2026)No later date for quarter 2 online or through an agent: the 28 February date already includes a one-month extension. | 1 Mar 2027(28 Feb 2027 is a weekend) |
| Quarter 3, 2026–27 (January to March 2027)Two weeks after the original due date if you receive and lodge online. The ATO applies it automatically when you qualify. | 12 May 2027 |
| Quarter 4, 2026–27 (April to June 2027)Two weeks after the original due date if you receive and lodge online. The ATO applies it automatically when you qualify. | 11 Aug 2027 |
Quarterly BAS due dates at a glance
| Quarter | Original | Lodged online | Through an agent |
|---|---|---|---|
| Q1 Jul–Sep 2026 | 28 Oct 2026 | 11 Nov 2026 | 25 Nov 2026 |
| Q2 Oct–Dec 2026 | 28 Feb 2027* | 28 Feb 2027* | 28 Feb 2027* |
| Q3 Jan–Mar 2027 | 28 Apr 2027 | 12 May 2027 | 26 May 2027 |
| Q4 Apr–Jun 2027 | 28 Jul 2027 | 11 Aug 2027 | 25 Aug 2027† |
* 28 February 2027 is a Sunday, so you have until Monday 1 March 2027. † To be confirmed by the ATO when the 2027–28 lodgment program is developed. The online dates apply when you receive and lodge online and qualify; the agent dates apply to eligible statements lodged electronically by a registered agent.
Sources: ATO, Due dates for lodging and paying your BAS (updated 17 September 2026), ATO, Two week lodgment concession, ATO, BAS agent lodgment program 2026–27 (updated 1 July 2026) and ATO, Activity statement generate dates.
Before you lodge: check the GST on your bills
A GST credit is only available for GST included in the price, and the ATO’s guidance is to make sure your suppliers are registered for GST when you claim. A supplier can have an active ABN without being registered for GST, or their registration can end part way through a quarter.
ClearABN’s bulk check takes a Xero, MYOB or QuickBooks bills export and checks each bill against the Australian Business Register on its own invoice date. The first 25 rows are free with no account. For one supplier, use the free GST check on an invoice date. Step by step: checking a quarter’s bills before the BAS.
Common questions
When is the July to September 2026 BAS due?
28 October 2026 is the original due date for quarter 1. The ATO's two-week concession moves it to 11 November 2026 if you receive and lodge the BAS online and qualify. Through a registered tax or BAS agent lodging electronically, the agent lodgment program date is 25 November 2026 for eligible statements.
Why is there no extra time for the December quarter?
The ATO says a later lodgment and payment date doesn't apply to quarter 2 because its 28 February due date already includes a one-month extension. 28 February 2027 is a Sunday, so you have until Monday 1 March 2027.
What if a due date falls on a weekend or public holiday?
The ATO says that if the due date is on a weekend or public holiday, you have until the next business day to lodge and pay. This page moves weekend dates to the Monday. It doesn't adjust for public holidays, which differ by state.
Who gets the extra two weeks for lodging online?
Per the ATO's terms, quarterly activity statements for the quarters ending 30 September, 31 March and 30 June that you receive and lodge online. You don't apply: the later date shows on your activity statement when it generates. It doesn't cover monthly statements, quarterly instalment notices (forms R, S and T) and some other cases listed on the ATO's page.
When is a monthly BAS due?
The 21st day of the month after the period ends, for example a July BAS is due 21 August. The December monthly BAS is due 21 January; business clients with turnover up to $10 million who report GST monthly and lodge electronically through a registered agent have until 21 February.
Which date applies to me?
The one printed on your own BAS. The ATO says the due date for lodging and paying is displayed on your activity statement, and your agent may have a different date for you. Use this page to plan, and check your statement.
These are the ATO’s published dates, not tax advice. If you can’t lodge or pay on time, the ATO says to contact them or your registered tax professional before the due date.
More: GST calculator · tax invoice checker · GST registration check · ABN lookup · check a supplier list