BAS Deadline 2026

BAS Deadlines Every Small Business Must Know – 2026 Edition

Staying on top of Business Activity Statement (BAS) deadlines is essential for Australian small businesses. Lodging and paying your BAS on time helps you avoid penalties, interest charges, and stress. Whether your business reports monthly, quarterly, or annually, understanding the key dates and the benefits of using a registered BAS agent can save time and protect your cash flow.

What is a BAS?

A Business Activity Statement (BAS) is a form used to report and pay:

• GST (Goods and Services Tax)
• PAYG withholding
• Other tax obligations

The due date for lodging and paying your BAS is shown on your BAS form. Lodging electronically is fast, secure, and recommended. You can also use a registered BAS or tax agent, which can provide extra time to lodge and pay.

BAS Reporting Cycles

Your BAS reporting cycle depends on your business’s GST turnover:

• Quarterly - GST turnover under $20 million (default for most small businesses)
• Monthly - GST turnover $20 million or more, or voluntary choice
• Annually - Voluntarily registered for GST with turnover under $75,000 ($150,000 for not-for-profits)

Quarterly BAS Deadlines

Quarterly reporting is the most common for small businesses. The standard due dates for 2026 are:

Monthly BAS Deadlines

Businesses with turnover of $20 million or more must report monthly. Smaller businesses may also choose monthly reporting to help with cash flow and simplify bookkeeping.

• Due date - 21st day of the month after the reporting period
  • Example: July 2026 BAS → due 21 August 2026

Annual BAS Deadlines

Eligible small businesses can report and pay GST annually:

• Standard due date - 31 October 2026
• If no tax return required - 28 February 2027
• Using a registered BAS or tax agent may allow alternative dates.

Changing Your Reporting Cycle

You may be able to change how often you lodge and pay BAS:

• Early in the period - New cycle can start immediately
• Later in the period - New cycle starts from the next quarter or financial year
• Sole traders must contact the ATO by phone or in writing
• Other businesses or agents can request changes via ATO online services

Lodging and Paying Your BAS

• Lodge electronically - Fast, secure, easy
• Pay on time - Use your unique Payment Reference Number (PRN)
• Early payments - You can pay early to offset future BAS liabilities
• Nil BAS - Even if you have nothing to report, a “nil” BAS must still be lodged

Penalties and Interest

Failing to lodge or pay your BAS on time can result in:

1. Failure to Lodge (FTL) Penalty - Increases the longer you delay
2. General Interest Charge (GIC) - Daily interest on unpaid amounts

Contact the ATO if you cannot lodge or pay on time. They may grant extensions in cases of hardship or natural disasters.

Tips for Smooth BAS Management

• Use the ATO app or calendar reminders for key dates
• Keep accurate and up-to-date records of sales, expenses, and invoices
• Reconcile bank statements regularly
• Use digital bookkeeping software to simplify record keeping
• Lodge all BAS before your tax return to avoid reconciliation issues

Final Word

Understanding your BAS deadlines is key to staying compliant and keeping your business financially healthy. Whether you lodge quarterly, monthly, or annually, knowing your due dates and using a registered BAS agent when appropriate can save time, stress, and money.

📎 Official ATO resource: Due dates for lodging and paying your BAS

Disclaimer: This blog post is current as of February 2026 and is for general informational purposes only. BAS reporting deadlines and concessions may change. Businesses should always refer to their own BAS forms or the official ATO website for authoritative and up-to-date information. Sonic Accounts and the author are not responsible for any errors, omissions, or outcomes arising from the use of this information.