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BAS due date finder

Pick the period you are reporting on and how you lodge, and this works out the day the BAS is due — applying the next-business-day rule for weekends and public holidays, and the online and registered-agent concessions where they apply.

Find the due date

Any date in the quarter or month you are reporting on. Defaults to today.

Coming up

Upcoming BAS periods and due dates
PeriodCoversDueDays away

The dates, plainly

Quarterly

Standard quarterly BAS due dates
QuarterCoversUsually dueIf you lodge onlineVia a registered agent
Q11 Jul – 30 Sep28 October11 November25 November 2026
Q21 Oct – 31 Dec28 FebruaryNo concessionNo concession
Q31 Jan – 31 Mar28 April12 May26 May 2027
Q41 Apr – 30 Jun28 July11 August25 August 2027

Quarter 2 looks like an anomaly and it is: instead of 28 days after the quarter ends, the December quarter is due eight weeks later, on 28 February. Those extra days are why no online or agent concession is added on top.

Monthly

Due the 21st of the month following the reporting month. There is no online concession for a standard monthly activity statement. The one exception worth knowing: a December monthly statement lodged electronically by a registered agent for a business with turnover up to $10 million moves from 21 January to 21 February.

Annual

If you are voluntarily registered for GST with turnover under $75,000 ($150,000 for not-for-profits) you can lodge an annual GST return. It is due 31 October, or 28 February if you are not required to lodge a tax return.

Weekend and public holiday rule. If a due date falls on a weekend or public holiday, you have until the next business day to lodge and pay. This tool applies that rule automatically using national public holidays from its bundled open data. Local or state-only holidays can shift a date further, so treat a date that has just moved by one day as approximate and check your BAS.

This is not your BAS. Your actual activity statement shows your own due date, and it can differ — substituted accounting periods, large-business classifications, PAYG instalment notices, variations the ATO has granted you, or a payment plan all change it. This tool tells you what the standard rule produces and shows its working so you can see whether the rule applies to you.

Common questions

When is the quarterly BAS due?
Quarter 1 (July–September) is due 28 October, quarter 2 (October–December) is due 28 February, quarter 3 (January–March) is due 28 April, and quarter 4 (April–June) is due 28 July. The December quarter is the odd one out: instead of 28 days after the quarter ends, GST payers have eight weeks.
When is the monthly BAS due?
The 21st day of the month following the end of the reporting period. A July monthly BAS is due 21 August. Monthly reporting is compulsory if your GST turnover is $20 million or more, or if the ATO has directed you to report monthly; smaller businesses can elect it.
What happens if the due date is a weekend or public holiday?
You have until the next business day to lodge and pay. The ATO states this explicitly, and this tool applies it using the national public holidays in its bundled data, so a 28 February that falls on a Saturday shows the following Monday.
Do I get the extra two weeks for lodging online?
If you receive and lodge your quarterly activity statement online, you get an extra two weeks — but only for quarters 1, 3 and 4. Quarter 2 (the December quarter) is excluded because those lodgers already have eight weeks. The concession also does not apply to monthly activity statements or to quarterly PAYG instalment notices.
Does using an accountant change the due date?
Yes. If a registered tax or BAS agent lodges for you electronically, the BAS agent lodgment program gives concessional dates: for 2026–27 the quarter 1 date moves from 28 October 2026 to 25 November 2026, quarter 3 from 28 April 2027 to 26 May 2027, and quarter 4 from 28 July 2027 to 25 August 2027. There is no concession for quarter 2.
Is lodging the same as paying?
No, and it matters. The BAS due date is also generally the payment due date — paying late attracts the general interest charge. If you cannot pay, lodging on time still avoids failure-to-lodge penalties; the ATO's payment plan process is separate from lodgment.