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BAS due dates 2026–27
Here are the 2026–27 lodge-and-pay dates, taken from the ATO's due-date rules and adjusted where a date falls on a weekend. The date printed on your own BAS is the one that counts.
Quarterly BAS (GST turnover under $20 million)
| Quarter | Period | ATO due date | 2026–27 date |
|---|---|---|---|
| 1 | July – September 2026 | 28 October | Wednesday 28 October 2026 |
| 2 | October – December 2026 | 28 February | Monday 1 March 2027 (28 Feb is a Sunday) |
| 3 | January – March 2027 | 28 April | Wednesday 28 April 2027 |
| 4 | April – June 2027 | 28 July | Wednesday 28 July 2027 |
The ATO says that if you lodge online you may be eligible for an extra 2 weeks on quarterly BAS (not quarter 2, which already includes a one-month extension), and a registered tax or BAS agent may get you extra time. Public holidays vary by state, so check your BAS.
Monthly BAS
You must report monthly if your GST turnover is $20 million or more, or the ATO has told you to. You can choose monthly otherwise. The due date is the 21st of the following month.
| Month | Due | Month | Due |
|---|---|---|---|
| Jul 2026 | Fri 21 Aug 2026 | Jan 2027 | Mon 22 Feb 2027 (21st is a Sunday) |
| Aug 2026 | Mon 21 Sep 2026 | Feb 2027 | Mon 22 Mar 2027 (21st is a Sunday) |
| Sep 2026 | Wed 21 Oct 2026 | Mar 2027 | Wed 21 Apr 2027 |
| Oct 2026 | Mon 23 Nov 2026 (21st is a Saturday) | Apr 2027 | Fri 21 May 2027 |
| Nov 2026 | Mon 21 Dec 2026 | May 2027 | Mon 21 Jun 2027 |
| Dec 2026 | Thu 21 Jan 2027 | Jun 2027 | Wed 21 Jul 2027 |
Annual GST return
You can report annually only if you're voluntarily registered for GST and your GST turnover is under $75,000 ($150,000 for non-profits). It's due 31 October, or 28 February after the annual tax period if you aren't required to lodge a tax return. For 2026–27, 31 October 2027 is a Sunday, so the next business day is Monday 1 November 2027.
If you can't pay on time
The ATO asks you to contact it or your registered tax professional before the due date. If you owe $200,000 or less you may be able to set up a payment plan online. Late payment attracts the general interest charge.
Sole traders who pay PAYG instalments usually pay them on the same quarterly activity statement.
FAQ
When is the quarterly BAS due in 2026–27?
Quarter 1 (Jul–Sep 2026): 28 October 2026. Quarter 2 (Oct–Dec 2026): 28 February 2027, which is a Sunday, so the next business day, Monday 1 March 2027. Quarter 3 (Jan–Mar 2027): 28 April 2027. Quarter 4 (Apr–Jun 2027): 28 July 2027.
What if the due date is on a weekend?
The ATO says that if the due date falls on a weekend or public holiday, you have until the next business day to lodge and pay.
Can I get extra time?
The ATO says you may be eligible for an extra 2 weeks to lodge and pay a quarterly BAS if you lodge online, and you may get extra time through a registered tax or BAS agent. The quarter 2 date already includes a one-month extension, so no further online extension applies to it.
Sources
Last checked 16 Nov 2026. Rules and rates change; confirm on the official page before you rely on a figure.
Weekday shifts were worked out by us from the ATO weekend rule; they aren't an ATO list.
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See it on Whop →Related guides
- GST and BAS tracker spreadsheet for Australian sole traders
- GST registration threshold ($75,000): do I need to register?
- PAYG instalments for sole traders: when they start and how to calculate them
General information only, not financial, tax or legal advice. Check the official pages linked above, or ask a registered tax agent, before you rely on anything here. Last checked 16 Nov 2026.