BAS Dates for 2025/26: Key Lodgement & Payment Deadlines

Staying on top of your Business Activity Statement (BAS) due dates is essential for avoiding penalties and keeping your business running smoothly. Below is everything you need to know about BAS lodgement and payment deadlines for the 2025/26 financial year.

Last updated 23 February 2025

 

When Is Your BAS Due?

The due date for lodging and paying your BAS is printed on your actual BAS form. However, the standard deadlines follow set rules depending on whether you report quarterly, monthly, or annually.

If a due date falls on a weekend or public holiday, you have until the next business day to lodge and pay.

If you’re ever unable to lodge or pay on time, contact the ATO as soon as possible. In some situations — such as natural disasters — you may be granted extra time.

 

BAS Lodgement Options

You can lodge your BAS:

• Online, through the ATO business portal

• With the help of a registered BAS or tax agent

• By mail, though this is less common

Lodging electronically is the fastest and most secure method.

 

How to Pay Your BAS

The most convenient ways to pay your BAS are:

• BPAY

• Credit card via ATO online services (note: card fees may apply)

You’ll need your Payment Reference Number (PRN) to make a payment — this is provided on your BAS form.

You can also make early voluntary payments using your PRN if you want to reduce future BAS liabilities.

 

Quarterly BAS Due Dates 2025/26

If your GST turnover is under $20 million and you haven’t been told to report monthly, you’ll likely lodge BAS quarterly.

Here are the quarterly due dates:

Extra time may apply:

• If you lodge online, you may get an extra two weeks.

• If you lodge through a registered BAS or tax agent, additional extensions may also be available.

Note: Quarter 2 already includes an extended deadline, so no further time applies.

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Monthly BAS Due Dates

If your GST turnover is $20 million or more, you’re required to lodge monthly. Businesses under that threshold may also opt in to monthly BAS.

Monthly BAS is due on the 21st day of the following month.

For example, your July BAS is due 21 August 2025.

Benefits of Monthly Lodgement (for smaller businesses):

• Smaller, more manageable payments

• Improved cash flow

• More up-to-date record keeping

The ATO may also require you to move to monthly lodgement if you’re not meeting your GST obligations.

Special Note:
From December 2024, schools and related entities must lodge their December BAS by 21 January 2025.

 

Annual BAS Due Dates

If you’re voluntarily registered for GST and your turnover is under:

• $75,000 for businesses, or

• $150,000 for not-for-profit organisations

… you can choose to report GST annually.

Key Due Dates:

• If you lodge a tax return, your annual BAS is due 31 October.

• If you don’t lodge a tax return, your BAS is due 28 February following the end of the tax year.

Different deadlines may apply if you use a registered BAS or tax agent.

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Changing Your BAS Reporting Cycle

Depending on your business circumstances, you may be eligible to change how often you lodge and pay BAS.

• If you apply early in a reporting period (e.g. the first month of a quarter), you can usually start the new cycle immediately.

• If you apply later in the period, the change takes effect from the next quarter or year.

To request a change:

• Sole traders: Call the ATO or apply in writing.

• Other businesses: Apply through ATO Online Services for Business, or ask your registered BAS or tax agent to make the change on your behalf.

You may not be eligible to change your cycle if you’ve already done so in the past 12 months.

If you don’t have online access, you can apply in writing and send your request to:

Australian Taxation Office
PO Box 3373
Penrith NSW 2740

 

Final Tip

Want to avoid missed deadlines altogether? Set reminders in your phone or download the ATO app to get alerts for key BAS lodgement dates.

 

Need Help Staying on Track?

Bookkeeping Angels can take care of your BAS lodgement and reporting so you can focus on running your business. Get in touch today for support tailored to your business size and needs.