BAS Lodgement Deadlines 2025 — Every Due Date for Australian Small Businesses

2024–25 BAS Lodgement Deadlines at a Glance

Most Australian small businesses lodge their BAS quarterly. The table below shows every due date for the 2024–25 financial year — both the standard deadline and the extended deadline available to clients of a registered BAS agent.

Agent extension dates are subject to ATO confirmation. Dates shown are standard for the 2024–25 year.

The Agent Extension — What It Is and How to Get It

Every client of a registered BAS agent automatically receives an additional 4-week lodgement extension on quarterly BAS deadlines. This means your BAS isn't due until approximately 4 weeks after the standard deadline — at no cost, no application required.

There's one condition: you must be registered as a client of the agent before the standard deadline passes. If you only engage a BAS agent after the due date, the extension does not apply to that quarter.

For small businesses with complex transactions — particularly in trades or allied health where quarterly data takes time to compile — the agent extension makes a real practical difference.

What Happens If You Miss the BAS Deadline

The ATO's Failure to Lodge (FTL) penalty applies from the day after your BAS deadline passes:

• $330 for each 28-day period (or part thereof) the BAS is overdue
• Maximum $1,650 for small businesses (turnover under $1 million)
• Medium businesses: maximum $3,300. Large businesses: maximum $16,500
• ATO may also issue a default assessment — estimating your liability, often higher than actual
• Interest applies to any unpaid tax from the standard due date

Monthly BAS Lodgement — When Does It Apply?

Most small businesses lodge quarterly. You may be required to lodge monthly if:

• Your annual GST turnover exceeds $20 million (mandatory monthly)
• You are on a GST instalment plan but have chosen to pay monthly
• The ATO has placed you on monthly reporting due to compliance history

Monthly BAS for a $20M+ turnover business is due on the 21st of the following month. Most small businesses in Geelong and regional Victoria lodge quarterly.

Annual BAS — Who Qualifies?

Businesses with GST turnover under $75,000 (the GST registration threshold) are not required to register for GST at all. If you are voluntarily registered for GST with turnover under $75,000, you may be eligible to lodge annually rather than quarterly — with the annual BAS due by 31 October each year.

For most growing small businesses turning over $300k+, quarterly lodgement is standard. Annual BAS is mainly relevant for very small businesses or investment properties registered for GST.

How to Never Miss a BAS Deadline Again

The simplest solution: engage a registered BAS agent. Once your books are maintained by a registered agent:

• You automatically receive the 4-week agent extension every quarter
• Your BAS is prepared and lodged without you needing to track the date
• You receive a lodgement confirmation and the amount payable or refundable
• ATO correspondence is handled on your behalf

For a Geelong or Mornington Peninsula small business turning over $300k+, the cost of a registered BAS agent bookkeeper is typically recovered many times over in time saved, late penalty avoidance, and correct GST coding.