BAS Due Dates 2027: Every Activity Statement Deadline in One Place

Watch: BAS Due Dates 2027 Explained

What Is BAS (Business Activity Statement)?

A Business Activity Statement (BAS) is the form GST-registered businesses submit to the ATO to report and pay their tax obligations. It is not just a GST form — depending on your business, a BAS can also cover:

• GST — the net amount you've collected from customers minus the GST you've paid on business purchases
• PAYG withholding — the tax you've deducted from employee wages on their behalf
• PAYG instalments — prepaid income tax for business owners who don't have an employer withholding tax for them
• Fuel tax credits — if your business uses fuel in off-road or heavy vehicle operations
• Wine equalisation tax and luxury car tax — where applicable

The BAS is also called an Activity Statement (AS), and the ATO sometimes refers to it as a quarterly activity statement. The PAYG instalment notice (IAS) is a simpler version for businesses that only report PAYG instalments, with no GST obligation.

BAS Due Dates 2027: Quarterly Filers (FY2026–27)

The table below shows all quarterly BAS due dates for the 2026–27 financial year, including the extended dates available to businesses lodging through a Registered BAS Agent.

Note: Q2 self-lodge date is 28 February — the ATO permanently extended this from 28 January. The BAS Agent date for Q2 is the same as the self-lodge date (28 Feb) because the self-lodge extension already covers this period.

BAS Due Dates 2026: Previous Year Reference (FY2025–26)

When Are BAS Statements Due for Monthly Filers?

Monthly BAS lodgement applies to businesses with annual GST turnover exceeding $20 million (mandatory) or smaller businesses that elect to report monthly. Monthly reporting means faster GST refunds if you regularly receive more GST than you pay (common in export businesses and businesses with large capital expenditure).

¹ December monthly BAS agents may receive an extension to 21 February — check the ATO's lodgement program for your agent category. If the 21st falls on a weekend or public holiday, the due date moves to the next business day.

What Counts as an Activity Statement?

The term "activity statement" covers several ATO forms:

• Business Activity Statement (BAS) — the standard form for GST-registered businesses. Covers GST, PAYG withholding and optionally PAYG instalments.
• Instalment Activity Statement (IAS) — for businesses that pay PAYG instalments but are not registered for GST, or for PAYG withholding only. Does not include GST fields.
• Annual BAS — available to some micro businesses with GST turnover under $75,000 that choose annual reporting. Due 31 October for self-lodgers.

What Is the PAYG Instalment (IAS) Due Date?

PAYG instalments are prepaid income tax paid by business owners (and some investors) who are not having tax withheld from a salary. PAYG instalment due dates for quarterly filers match the quarterly BAS schedule above. If you receive an IAS (Instalment Activity Statement), the same quarterly due dates apply: 28 October, 28 February, 28 April and 28 July.

Annual PAYG instalments (for those on the annual cycle) are due by 21 October or later — check your specific notice. You can vary your instalment amount if your income has changed significantly from the previous year.

When Is BAS Due If a Date Falls on a Weekend or Public Holiday?

If a BAS due date (28 October, 28 February, 28 April, 28 July) falls on a weekend or a public holiday, the due date moves to the next business day. This is an automatic ATO concession — no action is required on your part. Check the ATO's due date calculator for specific years where these dates shift.

BAS Agent Extensions — How They Work

Registered BAS Agents with a lodgement concession from the ATO can lodge client BAS after the standard due date without the client incurring a failure-to-lodge penalty. This is a significant benefit of using a Registered BAS Agent for your BAS:

• Q1 (Jul–Sep) moves from 28 October to 25 November — an extra 28 days
• Q3 (Jan–Mar) moves from 28 April to 25 May — an extra 27 days
• Q4 (Apr–Jun) moves from 28 July to 25 August — an extra 28 days
• Q2 (Oct–Dec) remains at 28 February — the self-lodge date was already extended and the agent date aligns

The extension applies to lodgement only — any tax owing is still due by the original due date if the agent's extension is not in place at the time. The agent must have lodgement authority and the client must be on their client list before the original due date. Using an agent after the original due date has passed does not retrospectively grant an extension.

What Happens If You Miss a BAS Due Date?

Missing a BAS deadline triggers two types of charges:

1. Failure-to-lodge penalty (FTL): $313 per 28-day period the BAS is overdue, up to a maximum of $1,565 (5 penalty units). For a BAS that is 3 months late, that's $939. For a large business (over $1M GST turnover), penalty amounts are higher (2× or 5× standard rates).
2. General interest charge (GIC): Approximately 11–12% per annum (compounding daily) on any unpaid tax from the original due date. For a $10,000 GST debt that is 3 months late, that's roughly $275–$300 in interest — on top of the FTL penalty.

The ATO can remit (waive) failure-to-lodge penalties when you lodge late but proactively — especially for first-time late lodgement, genuine hardship, or when a valid reason exists. They are less likely to remit for repeat lateness. Call the ATO or have your BAS Agent request remission when you lodge the overdue statement.

How to Lodge BAS in Australia

There are three ways to lodge your BAS:

• ATO Online Services for Business — your myGov linked business account, or directly via the ATO business portal. Best for simple, self-managed BAS.
• Through Xero (and other accounting software) — Xero generates a BAS from your reconciled data and connects directly to the ATO via SBR (Standard Business Reporting). You review, adjust and lodge from within Xero. Fast, accurate and reduces manual keying errors.
• Through a Registered BAS Agent — the agent prepares and lodges on your behalf, ensuring accuracy and capturing the lodgement extension. True Tally is a Registered BAS Agent (Reg. 26360186) and lodges all client BAS via Xero's direct ATO connection.

BAS Due Date Calendar — Printable Summary

Does a BAS Agent Get Me an Extension on Every Quarter?

Yes — Q1, Q3 and Q4 all receive lodgement extensions when lodged through a Registered BAS Agent who has an ATO concession arrangement. Q2 does not receive an additional extension because the self-lodge date for Q2 has already been extended from 28 January to 28 February — the BAS Agent date aligns with the self-lodge date.

This is why the Q2 extension is often misunderstood. Many people believe BAS Agents always get a later date — they do for Q1, Q3 and Q4, but for Q2 the dates are the same.

Can I Vary My PAYG Instalment?

Yes. If your income this year is significantly different from last year (higher or lower), you can vary the ATO's calculated instalment amount. To vary, you nominate a new amount on the IAS or BAS before the due date. If you vary too low (less than 85% of what you end up owing), an interest charge applies. If your business has had a significant drop in income, varying down is smart cash flow management.

Frequently Asked Questions — BAS Due Dates 2027