Every quarterly deadline for the rest of 2026, what each BAS actually covers, and the simple habits that stop lodgement day from turning into a scramble.
If you’ve ever found yourself digging through a shoebox of receipts on the 27th of the month with a BAS due the next day, you’re not alone. Most Australian small businesses lodge quarterly, and the same four dates roll around every year — but somehow they still catch people out. This calendar lays out exactly when each 2026 BAS is due, what’s included, and how to build a system so lodgement day stops being a fire drill.
A Business Activity Statement reports GST collected and paid, PAYG withholding from staff wages, and — where applicable — PAYG income tax instalments. For most small businesses registered for GST, it’s the single most important recurring compliance task in the calendar, because it ties together sales, expenses, and payroll into one lodgement.
Most businesses with a GST turnover under $20 million lodge quarterly. Above that threshold, monthly lodgement is compulsory, with each BAS due on the 21st of the following month.
Here’s every quarterly due date left in the 2026 calendar year, covering the tail end of the 2025–26 financial year and the start of 2026–27.
If any due date falls on a weekend or public holiday, the ATO automatically shifts it to the next business day. Worth noting: agent concessions only apply if you’re registered with that agent before the standard due date and your previous lodgements are up to date — it isn’t something you can claim retroactively once you’re already late.
In our experience working with small businesses across the Hills District, missed or rushed BAS lodgements almost always trace back to the same three habits, not a lack of knowing the date.
None of this requires new software or a major process overhaul — just a few consistent habits built around the dates above.
Plenty of business owners manage their own BAS lodgements without issue, particularly in the early stages. The point where it’s usually worth bringing in a bookkeeper is when turnover grows, staff are added to the payroll, or BAS prep starts eating into the time that should be spent running the business. At that stage, a bookkeeper who already has the calendar, the coding, and the reconciliation habits in place tends to save far more time than the service costs.
The next quarterly BAS covers April–June 2026 and is due 28 July 2026 if you lodge yourself, or 25 August 2026 if a registered BAS or tax agent lodges on your behalf.
The ATO automatically moves the deadline to the next business day, so no separate action is needed — the standard rule applies to both lodgement and payment.
Generally yes, provided you’re registered as their client before the standard due date and your previous lodgements are up to date. The concession is usually a few extra weeks, though the December quarter’s concession is already built into its standard 28 February due date.
The ATO can apply a Failure to Lodge penalty, charged in 28-day blocks, plus the General Interest Charge on any amount still owing — both of which are avoidable with a reminder system and a bit of planning ahead.
