A practical guide to the usual quarterly BAS dates and planning ahead for lodgement.
For a quarterly BAS, start with the due date shown on your statement. The standard dates for the 2025–26 reporting year are:
When a due date falls on a weekend or public holiday, the ATO allows lodgement and payment on the next business day. In NSW, 28 February 2026 was a Saturday, so the next business day was 2 March 2026.
Eligible online lodgers and registered agents may have later dates. The December quarter already has an extended standard deadline; the additional online extension does not apply to that quarter. Monthly BAS are generally due on the 21st of the following month.
Reconcile sales, purchases, payroll and GST records for the period. Confirm the date on your BAS or with us; the dates above do not establish a personalised agent-program deadline.
Checked 13 October 2026. General information; the rules for your circumstances and reporting period still apply.
