BAS Due Dates Explained (Quarterly & Monthly)

Most small businesses in Australia report GST on a quarterly cycle, which means four Business Activity Statements a year. As a general guide, the standard due dates for self-lodgers are 28 October for the July–September quarter, 28 February for the October–December quarter, 28 April for the January–March quarter, and 28 July for the April–June quarter.

The 28 February date is the odd one out. Rather than falling 28 days after the end of the December quarter, it carries an additional allowance built in to recognise the summer holiday period — which is why the October–December statement is not due until late February rather than late January. The other three quarters follow the more usual pattern of roughly four weeks after the quarter closes.

Two practical points apply to all of these dates. First, where a due date lands on a weekend or a public holiday, lodgement and payment generally shift to the next business day. Second, these are the standard self-lodger dates — they are not the only dates that can apply to you. The figures here are a general guide; always confirm your own due dates in ATO Online services or with your agent, because your cycle and any concessions change the picture.

If you lodge your BAS yourself, the standard quarterly dates above apply. If you lodge and pay through a registered tax or BAS agent, you generally receive a concession: each quarterly due date is typically extended by about four weeks beyond the standard self-lodger date.

This concession comes from the ATO’s lodgement program for registered agents, not from a personal entitlement that attaches to you as a taxpayer. To access it in practice, the agent generally needs to have you correctly listed on their client list, and your prior lodgements typically need to be up to date — the program is designed to reward consistent, on-time lodgement, so a backlog can affect the concessions available.

Because the extension is a feature of the agent program, the exact dates and eligibility can vary from year to year and from situation to situation. Treat the “about four weeks” figure as a general guide rather than a fixed rule, and confirm the actual dates that apply to you with the agent who lodges your statements.

Some businesses report monthly rather than quarterly — either because their turnover requires it or because they choose to for cash-flow reasons. On a monthly cycle, the activity statement is generally due on the 21st of the following month: the January statement is due around 21 February, the February statement around 21 March, and so on through the year.

The monthly cycle means twelve statements a year instead of four. That is more frequent paperwork, but the amounts are smaller and more regular, which can make cash flow easier to manage and reduce the risk of a large, surprising quarterly bill. The same weekend-and-public-holiday rule applies — where the 21st falls on a non-business day, the date generally moves to the next business day.

The roughly four-week registered-agent extension that applies to quarterly statements does not generally apply in the same way to monthly statements, so monthly lodgers should plan around the 21st as the working date. As always, this is general information — confirm the dates and treatment that apply to your own situation.

Missing a BAS due date can have two separate consequences. Lodging the statement late can attract a failure-to-lodge penalty, which is calculated by reference to how late the lodgement is and the size of the entity. Paying the resulting liability late can attract the general interest charge, which accrues on the outstanding amount until it is paid.

A useful distinction to keep in mind is that lodging and paying are two different obligations. If you cannot pay the full amount by the due date, lodging on time anyway is generally the better course — it keeps your lodgement record clean and lets you discuss a payment arrangement for the amount owing, rather than facing both a lodgement penalty and an interest charge.

The ATO can remit failure-to-lodge penalties and the general interest charge at the Commissioner’s discretion. Remission is sometimes available — for example where there is a reasonable explanation, a genuine one-off slip after a good history, or circumstances outside your control. It is never guaranteed, and a request needs to set out the facts. None of this is personal advice; if you have missed a date, the practical step is to bring the lodgements up to date and seek a considered view on remission.

Not every business reports GST every quarter or month. Some eligible small businesses can elect to report and pay GST annually instead. Under the annual option, you lodge a single annual GST return rather than four quarterly statements, which can suit businesses with low or simple GST activity and a strong preference for less frequent paperwork.

Annual reporting comes with its own rules. Eligibility generally depends on turnover and on not being required to be registered, and electing annual reporting affects when GST is reported and paid across the year. The trade-off is fewer lodgements against a larger single reconciliation and the need for discipline so that the annual amount does not become a cash-flow shock.

Annual reporting also interacts with any other obligations you report on an activity statement, such as PAYG withholding or PAYG instalments, which may still follow their own cycle. As with everything in this guide, the figures and options here are general and current as a guide only — whether annual reporting is available and sensible for you depends on your specific circumstances.

The businesses that rarely miss a BAS tend to do three unremarkable things consistently. The most important is keeping records current. When the bookkeeping is reconciled close to real time, preparing a statement is a short review rather than a scramble — and a current set of books means the GST, withholding and instalment figures are already there when the due date arrives.

The second is lodging through a registered agent. Beyond the roughly four-week extension on quarterly statements, an agent who knows your business keeps your lodgement record in order, flags upcoming dates, and is positioned to discuss payment arrangements or remission if something does go wrong. The relationship turns due dates from a source of stress into a managed routine.

The third is the simplest: calendar reminders. Putting each due date — your due date, not just the standard self-lodger date — into a calendar with a reminder a fortnight ahead gives you time to gather information and avoid a last-minute rush.

The dates, cycles and figures in this guide are general information only and are current as a guide at the time of writing. They are not personal tax advice and do not take account of your objectives, financial situation or needs — your circumstances differ, and the dates that apply to you depend on your reporting cycle, your obligations and any agent concessions. Confirm your own due dates in ATO Online services or with your agent. Eternity Group Accountants is a registered tax practitioner; tax advice based on your circumstances is available through a scoping engagement.