BAS dates can sneak up quickly when you are busy running payroll, chasing invoices and serving customers. I have seen many small business owners ask, “When is BAS due?” only after the ATO reminder appears. Your deadline depends on your reporting cycle, GST turnover and lodgement method.
For most Australian businesses, BAS is due quarterly. A simple calendar, clean records and early checks can save stress, penalties and last-minute number crunching.
The Fast Answer: When Is BAS Due For Most Small Businesses?
For most small and medium businesses in Australia, BAS is due every quarter. The standard quarterly BAS dates are 28 October, 28 February, 28 April and 28 July. These dates apply when you lodge your own BAS without an approved extension.
The December quarter is the odd one out. It covers October to December, but the due date is 28 February. The ATO allows extra time because of Christmas, New Year, and summer holidays can slow everything down. In Melbourne, I often see this period catch hospitality, retail and trades businesses off guard. Staff are away, suppliers close early, and bank reconciliations sit untouched until February is already half gone.
Here is the simple version:
| BAS Reporting Cycle | Period Covered | Standard Due Date |
| Quarterly Q1 | July to September | 28 October |
| Quarterly Q2 | October to December | 28 February |
| Quarterly Q3 | January to March | 28 April |
| Quarterly Q4 | April to June | 28 July |
| Monthly | Each calendar month | 21st of the next month |
| Annual GST return | Financial year | Usually 31 October |
If you report monthly, your BAS is usually due on the 21st day of the following month. For example, your May BAS is due on 21 June.
If you report annually, your GST return is usually due by 31 October. Some businesses that do not need to lodge an income tax return may have a 28 February due date instead.
A registered BAS or tax agent may give you more time for some quarterly BAS lodgements. This can make a real difference if your records need review before lodgement. Still, the safest habit is simple: prepare early, lodge on time and do not leave BAS until the eleventh hour.
Why Your BAS Due Date Depends On Your Reporting Cycle
Your BAS due date starts with your reporting cycle. The ATO places businesses into different cycles based mainly on GST turnover. GST turnover means your business income, excluding GST. It is not the same as profit.
Most small businesses report quarterly. This suits many Melbourne businesses because it gives enough time to gather invoices, check payroll and review GST without lodging every month.
Quarterly BAS: The Common Cycle For Small And Medium Businesses
Quarterly BAS usually applies when your GST turnover is less than $20 million. This covers many Australian small and medium businesses, including cafés, builders, medical practices, retailers, consultants and trades.
A simple example is a small café in Oakleigh. The owner sells coffee and meals, pays staff each week, claims GST on supplies, and records PAYG withholding through payroll. The café will usually lodge BAS every quarter unless the ATO has placed it on another cycle.
This sounds simple, but the books still need care. Merchant fees, Uber-style delivery income, staff meals, tips, supplier credits and cash takings can all affect the BAS. If those items are not recorded properly during the quarter, the deadline can turn into a mad scramble.
Monthly BAS: When Bigger Turnover Or Payroll Changes The Rules
Monthly BAS is usually required when a business has GST turnover of $20 million or more. Some businesses may also need to report more often because of higher PAYG withholding obligations.
Smaller businesses can choose monthly BAS in some cases. This can help when the business often receives GST refunds. It can also help owners manage cash flow because GST does not sit untouched for three months.
I have seen this work well for businesses with large equipment purchases or steady export income. Monthly reporting gives them quicker information and, at times, quicker refunds. The trade-off is clear: you must keep the books up to date every month. There is no room to kick the can down the road.
Annual BAS Or GST Reporting: Who Can Use It?
Annual GST reporting is limited. It may suit a business that is voluntarily registered for GST and has a turnover under $75,000. For non-profit organisations, the threshold is usually $150,000.
This option does not suit most active GST-registered businesses. If you collect GST from customers throughout the year, quarterly or monthly reporting usually gives a clearer view of what you owe.
Here is a quick guide:
| Reporting Cycle | Common Business Type | Main Point |
| Quarterly | Most small and medium businesses | Standard cycle for many GST-registered businesses |
| Monthly | Larger turnover or higher reporting needs | Requires tight record-keeping |
| Annual | Some voluntarily registered businesses | Limited use and not suitable for most active traders |
The key lesson is simple. Do not guess your BAS cycle. Check your ATO account, activity statement, or ask your BAS agent. One wrong assumption can mean one missed deadline.
BAS Due Dates By Quarter: The Dates To Put In Your Calendar
Quarterly BAS dates follow the same pattern each year. Once you know them, add them to your calendar and set reminders well before the due date.
July To September BAS: Due 28 October
The first quarter covers July, August and September. It is due on 28 October.
This quarter can be busy because it follows the end of the financial year. Many business owners are still answering accountant questions, checking payroll changes and cleaning up June records. If the July bank feed has not been reconciled by mid-August, the October BAS often becomes harder than it needs to be.
October To December BAS: Due 28 February
The second quarter covers October, November and December. It is due on 28 February.
This date already includes extra time for the Christmas and New Year period. Even so, February can arrive fast. In Victoria, January often means school holidays, staff leave and shorter supplier hours. Hospitality and retail businesses may also have high December sales, more casual wages and extra stock orders.
A restaurant owner in Melbourne, for example, may need to check sales from point-of-sale software, delivery app income, staff wages, super, supplier invoices and merchant settlements. If that work starts on 25 February, the pressure is on.
January To March BAS: Due 28 April
The third quarter covers January, February and March. It is due on 28 April.
This period can include Labour Day in Victoria, Easter dates in some years and school holidays. Those breaks can affect bookkeeping time. They can also affect cash flow if customers delay payment.
This is the quarter where I often suggest a mid-March check. It gives the business time to find missing receipts, fix GST coding and review payroll before April gets crowded.
April To June BAS: Due 28 July
The fourth quarter covers April, May and June. It is due on 28 July.
This BAS sits close to the end-of-financial-year work. That means you may need to check more than GST. Payroll, PAYG withholding, superannuation, director drawings, asset purchases and unpaid invoices all need a careful look.
This is where a good process earns its keep. If your records are clean by 30 June, July feels manageable. If they are messy, July can feel like trying to build the plane while flying it.
What Happens If The BAS Due Date Falls On A Weekend Or Public Holiday?
If your BAS due date falls on a Saturday, Sunday or public holiday, the deadline usually moves to the next business day.
This rule sounds small, but it matters. Public holidays can vary by state and territory, so a Victorian business should check local dates as well as national dates. Melbourne businesses also need to be careful around Easter, ANZAC Day, King’s Birthday and Melbourne Cup Day, especially if the team handles bookkeeping around public holiday rosters.
Here is a simple example:
- Your monthly BAS is due on 21 March.
- 21 March falls on a Saturday.
- The due date moves to Monday, 23 March, unless Monday is also a public holiday.
Do not rely on memory alone. Check the due date shown in your ATO Online Services account or ask your BAS agent. The ATO’s listed due date is the one you need to work with.
How A Registered BAS Agent Can Change Your Lodgement Deadline
A registered BAS or tax agent can often give you more time to lodge and pay quarterly BAS. That extra time can be useful, but it should not become an excuse to leave the books sitting untouched.
In our work with small businesses, extra time helps most when it is used properly. It gives the owner and bookkeeper time to check GST codes, review payroll, match bank feeds and confirm any odd transactions. It also helps when a business has stock, job costing or several software systems feeding into the accounts.
“Extra time only helps if the records are ready to review. A deadline extension cannot fix three months of ignored bookkeeping overnight.”
The Four-Week Agent Extension For Quarterly BAS
Registered agents generally receive a four-week extension for some quarterly BAS lodgements, often for the first, third and fourth quarters. This can move the deadline past the standard date.
The business must usually be linked to the agent by the required cut-off date. If you contact an agent after the BAS is already overdue, they may still help you lodge, but you should not assume the extension will apply.
For example, a building business may have supplier invoices, fuel receipts, subcontractor payments and customer progress claims across the quarter. An agent extension can give time to sort those records, but only if the owner sends the information early.
Why The December Quarter Usually Has No Extra Extension
The December quarter is different. It is already due on 28 February, rather than 28 January. That later date accounts for the Christmas and New Year period.
Because of this, extra agent or electronic lodgement extensions usually do not apply to that quarter. This catches some owners by surprise. They assume every BAS can be pushed out further, then find that February is a hard stop.
The best move is to start checking December quarter records in January. Yes, it is still summer. Yes, everyone wants a break. But a one-hour review early in January can save a long day in late February.
Electronic Lodgement May Give Sole Lodgers Extra Time
If you lodge your own quarterly BAS online, you may receive an extra two weeks for some quarters. This usually applies when you lodge electronically through ATO online services.
Again, do not guess. Check the due date on the activity statement. If the ATO says your BAS is due on a certain date, treat that as your deadline.
What to Do If You Cannot Pay Your BAS By The Due Date
Cash flow can be tight, even in a good business. A customer pays late. A large supplier bill lands. Wages rise after a busy roster. Suddenly, the BAS amount is higher than expected.
If this happens, lodge the BAS anyway.
Lodging on time and paying late is usually better than lodging late and paying late. Late lodgement can lead to Failure to Lodge penalties. Unpaid amounts can attract General Interest Charge. Lodging first shows the ATO that you are keeping your reporting obligations up to date.
Lodge First, Then Deal With The Payment
A common mistake is to avoid lodging because the money is not available. That is like leaving the mail unopened. The problem usually gets dearer, not smaller.
Say a Melbourne trades business is waiting on two large customer payments. The BAS is due, but cash in the bank is short. The owner should still lodge the BAS by the deadline, then contact the ATO about payment options.
This keeps the lodgement record cleaner and may reduce the penalty risk.
Payment Plans For BAS Debt
Many businesses can set up a payment plan online if the debt is under $200,000 and their lodgement history is reasonable. Larger debts or more serious cash flow issues may need a phone call with the ATO.
A BAS agent can also help you review the figures before you lodge. This matters because a payment plan based on wrong numbers can create more trouble later.
When To Request A Deferral
Sometimes a business cannot lodge on time because of events outside the owner’s control. Serious illness, a death in the family, floods, bushfires or other major disruptions may support a deferral request.
Ask before the due date where possible. The ATO is more likely to work with you when you contact them early, explain the issue and keep clear records.
Penalties For Missing Your BAS Lodgement Deadline
Missing a BAS deadline can cost more than the original tax debt. The ATO may apply penalties, and unpaid amounts can attract interest.
The main risk is the Failure to Lodge penalty. For small businesses, the penalty is generally calculated for each 28-day period that the BAS is late, up to a set limit. The dollar value can change because penalty unit rates change, so it is best to check the current ATO rate before quoting a figure in your own planning.
General Interest Charge can also apply when BAS amounts remain unpaid. It is calculated daily, so the debt can grow while the business waits.
Company directors need to take this seriously. Repeated unpaid tax debts can lead to director penalty issues. If your company is behind on BAS, PAYG withholding or super obligations, get advice early. Do not let it sit in the too-hard basket.
A Simple BAS Deadline Checklist For Busy Business Owners
BAS gets easier when the work happens before the deadline. A short routine can save hours of stress.
Use this checklist each quarter:
- Check your BAS reporting cycle in ATO Online Services or with your BAS agent.
- Add every BAS due date to your calendar.
- Reconcile bank feeds weekly or monthly.
- Upload receipts before they fade or go missing.
- Check GST codes on income and expenses.
- Review PAYG withholding and payroll reports.
- Lodge a nil BAS if the ATO issued one and your business had no activity.
- Lodge on time, even if you need a payment plan.
- Ask for help early if the records look messy.
I often tell clients that BAS should not feel like an exam you forgot to study for. If your books are current, BAS becomes a review task, not a rescue mission.
How A Melbourne Business Can Miss A BAS Date Without Meaning To
Picture a busy hospitality business in Melbourne. The owner opens a second site, hires casual staff, changes point-of-sale software and starts using a delivery platform. December trade is strong. Cash looks healthy. Then February arrives.
The BAS is due on 28 February.
The owner checks the accounts and finds gaps. Some supplier invoices are missing. Merchant settlements do not match daily sales. Delivery income has been recorded without fees deducted. Payroll reports need review. Super is due. The owner asks, “When is BAS due?” and realises the date is only days away.
This is common. It does not always happen because the owner is careless. It happens because the business grew, and the bookkeeping process did not grow with it.
The fix is plain: reconcile each month, review GST coding, keep payroll reports clean and check the BAS position before the due date. For hospitality, retail, trades, manufacturing and franchise businesses, that early check can save a lot of grief.
How To Build A BAS Routine That Saves Time Each Quarter
A good BAS routine does not need to be complicated. It needs to be regular.
| Timing | What To Do |
| Weekly | Reconcile bank transactions and upload receipts |
| Monthly | Check GST coding, payroll and unpaid invoices |
| Two weeks before BAS is due | Review reports and follow up missing records |
| One week before BAS is due | Finalise figures and confirm cash available |
| Due date | Lodge and pay, or lodge and set up a payment plan |
Keep GST Coding Clean From The Start
GST mistakes often start small. A supplier invoice gets coded wrong. A GST-free sale is treated as taxable. A motor vehicle expense is entered without checking the tax invoice. By BAS time, those small errors can add up.
Clean coding gives you better reports and fewer surprises.
Reconcile Payroll Before BAS Time
PAYG withholding, wages and Single Touch Payroll records should match your payroll reports. If payroll is wrong, your BAS may also be wrong.
This matters for businesses with casual staff, overtime, allowances, commissions or changing rosters. Hospitality and trades businesses should pay close attention here.
Use Cloud Accounting Reports Properly
Xero, MYOB and QuickBooks can make BAS easier, but only when the file is set up well. Bank rules, GST codes, payroll settings and invoice templates all need review.
Software is a tool. It still needs a person who understands BAS, GST and Australian small business records.
Final Expert Takeaway: Do Not Wait Until The BAS Deadline To Check Your Books
The answer to “when is BAS due?” depends on your reporting cycle, lodgement method and any approved extension. For most small businesses, the key quarterly dates are 28 October, 28 February, 28 April and 28 July.
The better question is this: are your books ready before those dates arrive?
If you keep records current, review GST coding and lodge even when payment is difficult, BAS becomes far less stressful. A registered BAS agent can also help you avoid errors, especially if your business has payroll, inventory, job costing or several software systems.
BAS is easier to manage when it becomes a routine, not a quarterly fire drill.
