BAS Due Dates and ATO Lodgement Dates 2026-2027
Looking for the key BAS due dates, IAS due dates and ATO lodgement dates for Australian businesses? Below you’ll find quarterly BAS due dates, monthly BAS due dates, IAS due dates, super due dates, STP deadlines and other important lodgement dates in one handy place.
Staying on top of your BAS and ATO due dates is one of the easiest ways to avoid penalties and cash flow stress.
We’ve included a clear list of important dates, a downloadable PDF, and answers to common BAS due date questions, so you can plan ahead with confidence.
These dates cover the most common obligations, though your business may have additional lodgement requirements depending on your structure, registrations, or location.
Single Touch Payroll (STP) Final Event
If your business has any employees throughout the financial year, you need to wrap things up with an “STP Finalisation Event”.
Finalising your STP data lets the ATO know your reporting is complete for each employee for the financial year. This is done through a ‘Final Event’ declaration, which must be lodged by 14 July each year. This covers most businesses, but there are some small exceptions. Check in with your BAS or Tax Agent if you’re unsure.
Working through your EOFY tasks? Our EOFY Checklist for Small Business Owners is a great place to start. For a deeper dive into STP, listen to our podcast episode Why Single Touch Payroll is Essential.
Superannuation
Pay Day Super came into effect from 1 July 2026 for Australian employers. Instead of paying super quarterly, employers are required to pay super at the same time as wages. This change is designed to help employees receive their super sooner and reduce unpaid super.
While quarterly deadlines no longer apply, it’s still important to ensure super contributions are processed through your approved super clearing house promptly so they reach your employees’ super funds within the required timeframe.
Missed a super payment?
If you don’t pay super on time, you will need to lodge a Super Guarantee Charge (SGC) statement with the ATO. The SGC interest and fees are not tax deductible and even apply if you later pay the overdue super to your employee.
You can find more information, including the current process and statement form here.
Activity Statements – BAS & IAS Due Dates
This section covers both BAS due dates and IAS due dates, whether you lodge monthly or quarterly.
Quarterly Lodgements
For businesses with an annual GST turnover of less than $20 million, you’ll need to lodge a BAS quarterly to report and pay GST.
If you’re an employer with PAYG withholding amounts below $25,000 per year (tax deducted from your employees’ wages), you report and pay the tax you withheld quarterly using an Instalment Activity Statement (IAS).
When you DIY your own quarterly BAS or IAS lodgements, they’re due on the 28th day of the month after the quarter ends. If we at Accounted For You, as your BAS Agent, take care of your lodgements, you get an extra month after the original due date.
Understanding your numbers throughout the year also makes BAS time far less stressful. Want to better understand your numbers throughout the year? Read Want Financial Clarity? Here’s Why Reading Your P&L Quarterly Isn’t Enough.
| Financial Quarter | BAS / IAS Due Date | AFY BAS / IAS Due Date |
| 1 July – 30 September | 28 October | 25 November |
| 1 October – 31 December | 28 February | 28 February |
| 1 January – 31 March | 28 April | 26 May |
| 1 April – 30 June | 28 July | 25 August |
Monthly BAS/IAS Statements
If your GST turnover hits $20 million or more, you handle GST monthly via a Business Activity Statement (BAS). Your monthly BAS is due by the 21st of the month following the period’s end. For example, a July monthly BAS is due on 21 August.
If you’re an employer managing PAYG withholding (tax deducted from your employees’ wages) from $25,001 to $1 million yearly, you report and pay monthly via an Instalment Activity Statement (IAS).
If you’re wondering why you might have an IAS in between your BAS lodgements, it’s usually because the ATO has separated your GST reporting from your PAYGW (tax withheld from employees’ wages), as you’re over the threshold to be allowed to lodge quarterly. If you withhold more than $25,000 in PAYG withholding each year, you’ll need to report and pay it monthly through an IAS.
| Month | Monthly BAS / IAS Due Date |
| July | 21 August |
| August | 21 September |
| September | 21 October |
| October | 21 November |
| November | 21 December |
| December | 21 January* |
| January | 21 February |
| February | 21 March |
| March | 21 April |
| April | 21 May |
| May | 21 June |
| June | 21 July |
* December monthly BAS for businesses with less than $10 million turnover reporting GST monthly and lodging electronically through a BAS/Tax Agent have until 21 February.
Annual BAS Lodgements
If you’ve voluntarily registered for GST and your turnover (sales) is under the $75k threshold, you can choose to lodge & pay your BAS annually.
The annual BAS is due each October 31. If you aren’t required to lodge a tax return, the due date shifts to February 28 the following year.
Remember to save throughout the year for any GST you may need to pay!
Once you’ve wrapped up your BAS obligations, our New Financial Year Reset for Small Business Success guide will help you start the new financial year organised and on the front foot.
Taxable Payment Annual Report
If your business operates in industries like Building & Construction, Cleaning, Courier Services, Information Technology or Security, you need to submit a Taxable Payment Annual Report (TPAR). The industries needing to lodge this report are growing, check here to see if your business is included.
Due annually by 28 August, the TPAR details payments made during the previous financial year. The best part of this report? No payment is needed, you’re simply reporting on payments already made within these industries to relevant contractors.
Income Tax
If you use a Tax Agent to prepare your tax returns, you typically have until 15 May to lodge and pay any associated income tax for the previous financial year ending 30 June.
However, some businesses might need to lodge an income tax return earlier under certain circumstances, as explained below. Please note, Income Tax due dates are not included in our PDF calendar.
| Lodgement Due Dates | Entity Applicable |
| 31 October | -Individuals, entities and trusts, with any outstanding returns as of 30 June. – If prosecuted for not lodging prior year returns and have been advised 31 October. – Entities who are required to lodge early |
| 1 December | – Entities who are not full self-assessment (NFSA) taxpayers. |
| 31 January | – Large and medium trusts/entities with an annual total income of more than $10 million in the latest lodged year, where the trust had a taxable status in the same year. |
| 28 February | – Large and medium trusts with an annual total income more than $10 million in the latest lodged year, where the trust was not subject to taxation in the same year. – Newly registered large and medium trusts/entities. |
| 31 March | – Individuals and trusts with a tax payable of $20,000 or more from their latest return, excluding large and medium trusts. – Entities with a total income of more than $2 million, unless required earlier |
| 15 May | – All other individuals and trusts not required earlier and not eligible for a 5 June concession. |
Some of these BAS due dates may vary depending on individual cases, and there are additional types/dates not listed here. Always consult with your trusted Tax Agent for your specific due dates. Also note these dates refer to lodgement due dates only, payment dates may be later than lodgement in some instances.
Keeping up with due dates is important, but good bookkeeping is about far more than staying compliant. Read When Bookkeeping Becomes a Strategic Business Decision to see how accurate, up to date numbers can help you make better business decisions all year round.
If you’d rather leave BAS and ATO due date compliance to the experts, we offer tailored BAS and bookkeeping services to take the guesswork out of lodgements and keep everything on track.
