BAS due dates 2026-27 by state and territory
Short answer: the quarterly BAS due dates are the same in every state and territory. A due date that falls on a weekend, or on a public holiday for the whole of any state or territory, moves to the next business day for everyone in Australia. So WA Labour Day moves the Q2 date for a sole trader in Hobart too.
| Quarter | Period | Standard date | Due (FY2026-27) | Why |
|---|---|---|---|---|
| Q1 | Jul-Sep 2026 | 28 Oct | Wed 28 Oct 2026 | Weekday, no holiday |
| Q2 | Oct-Dec 2026 | 28 Feb | Tue 2 Mar 2027 | 28 Feb is a Sunday; Mon 1 Mar is Labour Day (WA), a whole-state holiday |
| Q3 | Jan-Mar 2027 | 28 Apr | Wed 28 Apr 2027 | Weekday (the ANZAC Day holiday is Mon 26 Apr, two days earlier) |
| Q4 | Apr-Jun 2027 | 28 Jul | Wed 28 Jul 2027 | Weekday |
- Monthly BAS: the 21st of the following month. Annual GST return (voluntarily registered, under $75,000): 31 October, which in 2026 is a Saturday, so the next business day applies.
- Lodging online may give you an extra 2 weeks for quarterly BAS (not Q2, which already includes an extra month). Registered tax and BAS agents can have different dates. The date on your own BAS is the one that counts.
What actually differs by state
Your due dates don't, but your working days do. A holiday just before a due date leaves you less time to get the paperwork done, and your free local help line and payroll tax office are state-based:
New South Wales (NSW)
Weekday public holidays in FY2026-27 (from the ATO table): Mon 5 Oct 2026 Labour Day; Fri 25 Dec 2026 Christmas Day; Mon 28 Dec 2026 Boxing Day (additional holiday); Fri 1 Jan 2027 New Year's Day; Tue 26 Jan 2027 Australia Day; Fri 26 Mar 2027 Good Friday; Mon 29 Mar 2027 Easter Monday; Mon 26 Apr 2027 ANZAC Day (additional holiday); Mon 14 Jun 2027 King's Birthday.
Free help with late payers: NSW Small Business Commissioner (1300 795 534). Payroll tax (a state tax, if you employ staff): Revenue NSW.
Victoria (VIC)
Weekday public holidays in FY2026-27 (from the ATO table): Fri 25 Sep 2026 Friday before the AFL Grand Final; Tue 3 Nov 2026 Melbourne Cup; Fri 25 Dec 2026 Christmas Day; Mon 28 Dec 2026 Boxing Day (additional holiday); Fri 1 Jan 2027 New Year's Day; Tue 26 Jan 2027 Australia Day; Mon 8 Mar 2027 Labour Day; Fri 26 Mar 2027 Good Friday; Mon 29 Mar 2027 Easter Monday; Mon 14 Jun 2027 King's Birthday.
Free help with late payers: Victorian Small Business Commission (1800 878 964). Payroll tax (a state tax, if you employ staff): State Revenue Office Victoria.
Queensland (QLD)
Weekday public holidays in FY2026-27 (from the ATO table): Mon 5 Oct 2026 King's Birthday; Thu 24 Dec 2026 Christmas Eve; Fri 25 Dec 2026 Christmas Day; Mon 28 Dec 2026 Boxing Day (additional holiday); Fri 1 Jan 2027 New Year's Day; Tue 26 Jan 2027 Australia Day; Fri 26 Mar 2027 Good Friday; Mon 29 Mar 2027 Easter Monday; Mon 26 Apr 2027 ANZAC Day (additional holiday); Mon 3 May 2027 Labour Day.
Free help with late payers: Queensland Small Business Commissioner (1300 312 344). Payroll tax (a state tax, if you employ staff): Queensland Revenue Office.
Western Australia (WA)
Weekday public holidays in FY2026-27 (from the ATO table): Mon 28 Sep 2026 King's Birthday; Fri 25 Dec 2026 Christmas Day; Mon 28 Dec 2026 Boxing Day (additional holiday); Fri 1 Jan 2027 New Year's Day; Tue 26 Jan 2027 Australia Day; Mon 1 Mar 2027 Labour Day; Fri 26 Mar 2027 Good Friday; Mon 29 Mar 2027 Easter Monday; Mon 26 Apr 2027 ANZAC Day (additional holiday); Mon 7 Jun 2027 Western Australia Day.
Free help with late payers: Small Business Development Corporation (WA) (133 140). Payroll tax (a state tax, if you employ staff): RevenueWA (payroll tax guide).
South Australia (SA)
Weekday public holidays in FY2026-27 (from the ATO table): Mon 5 Oct 2026 Labour Day; Thu 24 Dec 2026 Christmas Eve; Fri 25 Dec 2026 Christmas Day; Mon 28 Dec 2026 Boxing Day (additional holiday); Thu 31 Dec 2026 New Year's Eve; Fri 1 Jan 2027 New Year's Day; Tue 26 Jan 2027 Australia Day; Mon 8 Mar 2027 Adelaide Cup Day; Fri 26 Mar 2027 Good Friday; Mon 29 Mar 2027 Easter Monday; Mon 14 Jun 2027 King's Birthday.
Free help with late payers: South Australian Small Business Commissioner (1800 072 722). Payroll tax (a state tax, if you employ staff): RevenueSA.
Tasmania (TAS)
Weekday public holidays in FY2026-27 (from the ATO table): Fri 25 Dec 2026 Christmas Day; Mon 28 Dec 2026 Boxing Day (additional holiday); Fri 1 Jan 2027 New Year's Day; Tue 26 Jan 2027 Australia Day; Mon 8 Mar 2027 Eight Hours Day; Fri 26 Mar 2027 Good Friday; Mon 29 Mar 2027 Easter Monday; Mon 14 Jun 2027 King's Birthday.
Free help with late payers: ASBFEO: local dispute help. Payroll tax (a state tax, if you employ staff): State Revenue Office Tasmania.
Australian Capital Territory (ACT)
Weekday public holidays in FY2026-27 (from the ATO table): Mon 5 Oct 2026 Labour Day; Fri 25 Dec 2026 Christmas Day; Mon 28 Dec 2026 Boxing Day (additional holiday); Fri 1 Jan 2027 New Year's Day; Tue 26 Jan 2027 Australia Day; Mon 8 Mar 2027 Canberra Day; Fri 26 Mar 2027 Good Friday; Mon 29 Mar 2027 Easter Monday; Mon 26 Apr 2027 ANZAC Day (additional holiday); Mon 31 May 2027 Reconciliation Day; Mon 14 Jun 2027 King's Birthday.
Free help with late payers: ASBFEO: local dispute help. Payroll tax (a state tax, if you employ staff): ACT Revenue Office.
Northern Territory (NT)
Weekday public holidays in FY2026-27 (from the ATO table): Mon 3 Aug 2026 Picnic Day; Thu 24 Dec 2026 Christmas Eve; Fri 25 Dec 2026 Christmas Day; Mon 28 Dec 2026 Boxing Day (additional holiday); Thu 31 Dec 2026 New Year's Eve; Fri 1 Jan 2027 New Year's Day; Tue 26 Jan 2027 Australia Day; Fri 26 Mar 2027 Good Friday; Mon 29 Mar 2027 Easter Monday; Mon 26 Apr 2027 ANZAC Day (additional holiday); Mon 3 May 2027 May Day; Mon 14 Jun 2027 King's Birthday.
Free help with late payers: ASBFEO: local dispute help. Payroll tax (a state tax, if you employ staff): Territory Revenue Office.
Sources (checked 17 Oct 2026): ATO Due dates for lodging and paying your BAS (updated 17 Sep 2026); ATO Lodgment and payment dates on weekends or public holidays (updated 1 Jul 2026; weekday holidays only, so holidays falling on a weekend aren't listed); ASBFEO Small Business Commissioners.
General information, not tax advice.