Quarterly BAS is due on 28 October, 28 February, 28 April and 28 July, for the quarters July to September, October to December, January to March and April to June. If a due date falls on a weekend or public holiday you have until the next business day. Online lodgers may be eligible for an extra 2 weeks, but not for quarter 2, and the date printed on your BAS is the one to follow.[1]
Standard quarterly dates
The ATO lists these standard due dates for lodging and paying. Use the date on your own BAS, including any applicable extension.
| Quarter | Months | Standard due date |
|---|---|---|
| 1 | July, August, September | 28 October |
| 2 | October, November, December | 28 February |
| 3 | January, February, March | 28 April |
| 4 | April, May, June | 28 July |
Sources[1]
Weekends, holidays and extra time
The ATO says that if the due date is on a weekend or public holiday, you have until the next business day to lodge and pay. The due date for lodging and paying is displayed on your BAS.
If you lodge online you may be eligible for an extra 2 weeks to lodge and pay your quarterly BAS, and you may get extra time if you lodge through a registered tax or BAS agent. The ATO says the later date does not apply to quarter 2, because that due date already includes a one-month extension. Agent arrangements can differ, so follow the dates your agent gives you.
Sources[1]
Who reports quarterly
The ATO says quarterly reporting applies where GST turnover is below $20 million and it has not directed monthly reporting. A business below that threshold can choose monthly reporting. If you have a different reporting arrangement, use the due date on your own BAS.
If you may miss a date, the ATO says to contact it or your registered tax professional before the due date. Pay the full liability on time to avoid general interest charge.
Sources[1]
Common questions
- What are the BAS dates for 2026?
- The ATO's standard quarterly dates are 28 October, 28 February, 28 April and 28 July. For the July to September 2026 quarter the standard date is 28 October 2026. Check the date on your BAS, since extra time or agent arrangements can change it.[1]
- Is BAS every 3 months?
- BAS can be quarterly. The ATO says quarterly reporting applies if GST turnover is below $20 million and it has not directed monthly reporting; a business below that threshold can choose monthly reporting. Follow your own BAS reporting arrangement.[1]
Official sources
Checked 16 October 2026. Rules can change; use these sources to check the requirements for your job.
Related guides
- GST registration for sole traders: the $75,000 test
- Free Australian tax invoice template with ABN
- Does my trade business need to lodge a TPAR?
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Put it to work on the next job
Leadhand can turn a quote or finished job into a GST invoice and record payments against it, which keeps your sales records in one place. Your BAS is still prepared and lodged separately.
See Leadhand GST invoices