BAS due dates 2026-27: quarterly, monthly and annual
Pick a date and how often you report to see which BAS it belongs to and when that BAS is due to lodge and pay. Dates are adjusted for weekends and public holidays the way the ATO does it. Below: full tables, which quarter an invoice goes in, worked examples and FAQs.
Runs in your browser. Dates checked against the ATO on 17 Oct 2026 (self-lodgers; registered agents may have later dates). Your BAS shows your actual due date.
Quarterly tableMonthly tableAnnualWhich quarter?ExamplesFAQSources
Quarterly BAS due dates FY2026-27
| Quarter | Period | Due date | Lodging online yourself (if eligible) |
|---|---|---|---|
| Q1 | 1 Jul – 30 Sep 2026 | Wed 28 Oct 2026 | Wed 11 Nov 2026 |
| Q2 | 1 Oct – 31 Dec 2026 | Tue 2 Mar 2027 (28 Feb is a Sunday and 1 Mar is WA Labour Day, so the ATO moves it to the next business day; aim for 1 Mar to be safe) | No extension |
| Q3 | 1 Jan – 31 Mar 2027 | Wed 28 Apr 2027 | Wed 12 May 2027 |
| Q4 | 1 Apr – 30 Jun 2027 | Wed 28 Jul 2027 | Wed 11 Aug 2027 |
PAYG instalments paid quarterly use the same dates. The online-lodgment column is the standard due date plus 2 weeks; the ATO says you may be eligible, so check your BAS or ATO online services. The BAS due dates by state page explains each state's holidays.
Monthly BAS due dates FY2026-27
| BAS for | Due date |
|---|---|
| July 2026 | Fri 21 Aug 2026 |
| August 2026 | Mon 21 Sep 2026 |
| September 2026 | Wed 21 Oct 2026 |
| October 2026 | Mon 23 Nov 2026 (21 Nov is a Saturday) |
| November 2026 | Mon 21 Dec 2026 |
| December 2026 | Thu 21 Jan 2027, or Mon 22 Feb 2027 if your turnover is up to $10 million, you report GST monthly and lodge electronically (21 Feb is a Sunday) |
| January 2027 | Mon 22 Feb 2027 (21 Feb is a Sunday) |
| February 2027 | Mon 22 Mar 2027 (21 Mar is a Sunday) |
| March 2027 | Wed 21 Apr 2027 |
| April 2027 | Fri 21 May 2027 |
| May 2027 | Mon 21 Jun 2027 |
| June 2027 | Wed 21 Jul 2027 |
You must report monthly if your GST turnover is $20 million or more, or if the ATO tells you to. Smaller businesses can choose monthly for smaller, more regular payments.
Annual GST return
If you're voluntarily registered for GST and your GST turnover is under $75,000, you can report and pay GST once a year. For 2026-27 the annual GST return is due 31 October 2027, which is a Sunday, so it moves to Mon 1 Nov 2027. If you're not required to lodge a tax return, it's due Mon 28 Feb 2028. Not sure if you need to register at all? Use the GST registration checker.
Which quarter does a sale go in?
Your accounting basis decides. On the cash basis, available if your turnover is under $10 million, you report a sale when you're paid. On the accruals basis, you report it when you issue the invoice or receive any payment, whichever comes first.
Worked examples
- Invoice at the end of a quarter. A plumber invoices $3,300 (GST included) on 29 September 2026 and is paid on 6 October. On the cash basis it goes in Q2 (paid in October), due Tue 2 March 2027. On the accruals basis it goes in Q1 (invoiced in September), due Wed 28 October 2026. Either way, the $300 GST goes at 1A.
- A purchase on 30 June. A tradie buys a $1,650 tool (GST included) on 30 June 2027. Paid the same day, it belongs in Q4 of 2026-27, due Wed 28 July 2027. The $150 GST credit goes at 1B.
- Monthly reporter, October. A business reporting monthly lodges its October 2026 BAS by Mon 23 November 2026, because the 21st is a Saturday.
- Q2 for a self-lodger. The standard date of 28 February 2027 moves twice: past Sunday 28 February and past WA Labour Day on Monday 1 March, to Tue 2 March 2027. There's no online-lodgment extension for Q2.
Frequently asked questions
When is my quarterly BAS due?
Quarterly BAS is due on 28 October (Q1, July to September), 28 February (Q2, October to December), 28 April (Q3, January to March) and 28 July (Q4, April to June). For 2026-27 that's Wednesday 28 October 2026, Tuesday 2 March 2027, Wednesday 28 April 2027 and Wednesday 28 July 2027.
Why is the Q2 BAS due on 2 March 2027?
28 February 2027 is a Sunday and Monday 1 March is Labour Day in Western Australia. The ATO treats a public holiday for a whole state or territory as a non-business day everywhere, so the due date moves to Tuesday 2 March 2027. Lodging by 1 March is the safe option.
What if a BAS due date falls on a weekend or public holiday?
You have until the next business day to lodge and pay. The ATO's own tables count a public holiday for the whole of any state or territory, not just your own.
Can I get more time to lodge my BAS?
If you lodge online, you may be eligible for about 2 extra weeks to lodge and pay a quarterly BAS (not quarter 2, which already includes a one-month extension). Registered tax and BAS agents have their own lodgment program dates. If you can't lodge or pay on time, contact the ATO before the due date.
When is a monthly BAS due?
On the 21st of the following month, for example 21 August for July, moved to the next business day if needed. The December BAS is due 21 January, but the ATO allows 21 February for businesses with turnover up to $10 million that report GST monthly and lodge electronically.
Do I report monthly, quarterly or annually?
Monthly if your GST turnover is $20 million or more, or the ATO tells you to. Quarterly if it's under $20 million, which is most sole traders. Annually if you're voluntarily registered for GST with turnover under $75,000; the annual GST return is due 31 October, or 28 February if you don't have to lodge a tax return.
Which quarter does an invoice belong to?
On the cash basis you report a sale in the period you're paid. On the accruals basis you report it in the period you issue the invoice or receive any payment, whichever happens first. Businesses with turnover under $10 million can choose the cash basis.
Do I have to lodge a BAS if I had no sales?
Yes. If you're registered for GST you need to lodge your BAS by the due date even if you have nothing to report (a nil BAS).
What happens if I lodge or pay late?
The ATO charges general interest charge (GIC) on amounts paid late, and may apply a failure-to-lodge penalty for late statements. If you're struggling, contact the ATO before the due date: payment plans are available, and you can set one up online if you owe $200,000 or less.
Sources
Checked 17 Oct 2026: ATO Due dates for lodging and paying your BAS (updated 17 Sep 2026: quarterly 28 Oct/Feb/Apr/Jul, monthly 21st, annual 31 Oct or 28 Feb, online-lodgment extension, not for Q2, payment plans up to $200,000); ATO Activity statements lodgment program (December monthly BAS 21 February concession; agent dates); ATO Activity statement generate dates (2026-27 monthly legislative due dates); ATO "Lodgment and payment dates on weekends or public holidays" (updated 1 Jul 2026: whole-state holidays count everywhere, so WA Labour Day moves Q2); ATO Choosing an accounting method (cash vs accruals, $10 million).
General information, not tax advice. Registered tax and BAS agents may have different dates. Your BAS shows your actual due date.
Related
- Free tools: GST calculator (add or remove 10%, line by line) · PAYG instalment calculator · Sole trader tax calculator · BAS dates by state · all tools
- Article: BAS G1, 1A and 1B explained for sole traders, with a worked example and FY2026-27 due dates
- Article: Tax invoice vs invoice in Australia: what must be on it
- Free: BAS quarter checklist (PDF)
- Need G1, 1A and 1B worked out? GST & BAS Workbook FY2026-27, or the Tradie edition (paid)
Made by Quillroo. Article links go to our dev.to page; product links go to our own store.