ATO & BAS Due Dates for Your Diary

Staying on top of your BAS Due Dates and all the other ATO Due dates is essential for a smooth sailing business. As you manage your finances, you need to be familiar with these key dates.

We know, keeping track of these isn’t the most glamorous task, but trust us, it’s crucial for your success and smooth cash flow. To help you stay on top of things, we’ve put together this handy list of key lodgement dates you need to mark in your diary, with a handy PDF at the end 😉 If you’ve got questions along the way, we have a BAS Due Dates FAQ Section at the bottom to help you out.

Remember, this list covers the big ones, but could be additional dates specific to your business type or location, as these relate to Australian businesses. So, grab your calendar and let’s start pencilling in those important dates! Your future self will thank you.

Flat lay image with a person filling in a to-do list with ATO due dates for small business.  A pink diary on the right with a phone and a pink class of water and some pink candles and stationary scattered about.

Single Touch Payroll (STP) Final Event

If your business has any payroll 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.


Super guarantee payments are due quarterly, 28 days after the end of the previous financial quarter. Currently each July the superannuation rate increases. From 1 July 2024 the rate is 11.5%, increasing from 1 July 2025 to 12%. You can check current rates here, and the table below for key super payment dates.

The minimum superannuation guarantee (SG) must be paid, and reach funds on time to avoid the super guarantee charge (more on this below).

Financial QuarterSuperannuation Payment Due Date
1 July – 30 September28 October
1 October – 31 December28 January
1 January – 31 March28 April
1 April – 30 June28 July

💰If an SG payment due date falls on a weekend or public holiday, ensure your contribution reaches the super funds before the due date.
💰You can opt to make superannuation payments more frequently than quarterly (like fortnightly or monthly), but make sure the total super guarantee contribution for the quarter is paid by the due date. Pay Day Super, expected by 2026, will mandate paying super on the same day as wages, so we encourage making it a habit of more frequent payments, sooner rather than later.
💰Missed or made late super payments? You’ll need to lodge an SGC Statement, detailed below!

Superannuation Guarantee Charge Statement

If you miss the super guarantee payment deadline you are liable for an additional Super Guarantee Charge (SGC). This charge is not tax deductible and only applies if super payments are not made before the quarterly due date. This is paid along with lodging an SGC Statement and is due within a calendar month of the quarterly super due date.

Check out the deadlines below. Even if you’re unable to pay the super, you need to lodge the statement on time. The full process and the statement template are linked here.

Financial QuarterSuper Was Due SGC Due Date
1 July – 30 September28 October28 November
1 October – 31 December28 January28 February
1 January – 31 March28 April28 May
1 April – 30 June28 July28 August
A white calculator with some gold coins scattered to the side, with 2 white houses and a notepad with a pink pen where you could write your ATO & BAS Due Dates!

Activity Statements – BAS Due Dates

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 employee’s 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 here at Accounted For You (as a BAS Agent), take care of your lodgements, you get an extra month after the original due date.

Financial QuarterBAS / IAS Due DateAFY BAS / IAS Due Date
1 July – 30 September28 October25 November
1 October – 31 December28 February28 February
1 January – 31 March28 April25 May
1 April – 30 June28 July25 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 employee’s wages) from $25,001 to $1 million yearly, you report and pay monthly via an Instalment Activity Statement (IAS).

Month Monthly BAS / IAS Due Date
July21 August
August21 September
September21 October
October21 November
November21 December
December21 January*
January21 February
February21 March
March21 April
April21 May
May21 June
June21 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 through the year for any GST you may need to pay!

A stack of books in pinks, green and cream colours set upon a white table.

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 DatesEntity 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) tax payers.
31 January– Large and medium trusts/entities with annual total income 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 trust 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 trusty 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.

L-R Rebecca in a mustard top, Lisa in a White top, Rach in a white top, Small Business Bookkeeprs on a bench seat at a white round table with closed laptops and other accessories in front.

Looking for help to stay on top of all the important ATO & BAS Due Dates? Our tailored bookkeeping services are designed to provide peace of mind, and free up your time to focus on scaling or growing your business. Book a discovery call with us to explore how our reliable team of bookkeepers can support you.

Lisa x

you may have some questions….

A BAS (Business Activity Statement) and IAS (Instalment Activity Statement) are important forms for Australian businesses. They’re used to report and pay taxes like GST, PAYG, and more. For a deeper dive, check out my podcast 🎙️What is a BAS (&IAS) and Key Areas to Review .

You need to register for GST in Australia once your sales reach $75k in a rolling twelve month period (not financial year). There are other thresholds, and important factors. Check out our blog 📰When Should I Register for GST and podcast 🎙️What The Heck is GST (And when should I register?) for more on this!

Firstly, congratulations! Your next step is to educate yourself about it works. Even if you’re outsourcing this area now, understanding it helps ensure everything runs smoothly.

These episodes of our podcast 🎙️You’re GST Registered, Now What? and 🎙️Strategies for Repricing After Registering for GST to get you on track.

If you’re thinking about changing how often you lodge and pay your BAS/IAS, it’s possible depending on your business and situation. For example, you might want to switch to monthly instead of quarterly. Remember, you typically can’t switch more than once every 12 months, and you can’t extend your lodgement period beyond what your sales threshold allows.

1 – You the business owner/your employee (under your guidance).
2 – Outsource to the professionals, BAS (or Tax) Agents, like us here at Accounted For You. Using a trusty registered professional ensures everything is done the right way, and all lodgements taken care of. Plus, you get an extended due date.

Remember BAS, Tax and financial services in Australia are regulated. So your VA unfortunately can’t handle these tasks for you. While your hubby technically *could*, it’s best to leave it to trainined experts who understand and are across all the rules and regulations.

Yes! This is our jam! There are a few ways we can work together and we’ll take all this off your ‘To Do List’ so you can get back to growing your business, or take the day off for yourself. Either or!

Check out our Done For You services, or our Essentials Support package.

No worries, mistakes happen! There are many reasons why it could happen but fear not, resolving it can be super straightforward. This podcast episode 🎙️Help! I Made a Mistake on my BAS! gives you the answers you need.

The important part is to lodge your BAS on time, with the correct information. Late lodgements come with hefty penalties. If you can’t pay on time, this is a separate issue, and you’ll be charged General Interest Charges (GIC) on any overdue amounts. But if you’ve at least lodged, you’ll avoid those big late lodgement penalties.

If you’ve lodged and can’t pay, it’s better than not lodging at all. You can reach out to the ATO to set up a payment plan if necessary. Check out the next FAQ on how to easily save for your BAS, so you’re always ready for each lodgement.

Setting up great savings habits helps build your business the right way, from the start. Check out this blog 📰Money Moves: Your Essential Bank Accounts and the podcast 🎙️6 Bank Accounts Everyone Needs to help you work out YOUR best savings plan, because you know, it’s different for everyone!

YES! If you’ve registered for GST, WHETHER voluntarily or because you had to, you MUST lodge a BAS, even if your revenue ending up being lower than expected.

I get it! If handling money isn’t your thing, or you don’t have the time, this is the perfect task to outsource. It’s crucial to outsource to a registered BAS or Tax Agent. It’s illegal for anyone else to do it, and you need someone who is the right fit for you and your business. Finding the right support can make all the difference!

Take a peek at these 📰10 Questions to ask when looking for your best fit.

You’ve come to the right place! For heaps of helpful info, check out my blog and tune into my podcast Your Bookkeeping Matters for practical tips. For more in depth training, our Bookkeeping Matters Learning Hub, particularly the Bookkeeping Matters Blueprint, is exactly what you need.

Follow me over on Instagram for regular updates or connect on LinkedIn. Let’s make managing your business finances easier together.

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