BAS Due Dates 2026–27 for Queensland Small Businesses

Last updated 14 November 2026. Dates checked against the ATO’s BAS due dates page and BAS agent lodgment program 2026–27.

Short answer: for 2026–27, quarterly BAS is due on 28 October 2026, 1 March 2027 (the official date, 28 February, is a Sunday), 28 April 2027 and 28 July 2027. Monthly BAS is due on the 21st of the following month. If a registered BAS or tax agent lodges electronically for you, you may have until 25 November 2026, 26 May 2027 and 25 August 2027 for quarters 1, 3 and 4.

BAS dates are set by the ATO for the whole country, so they’re the same in Queensland as everywhere else. Below are the dates in one place, plus what happens if you’re late and how to get more time.

When is BAS due in 2026–27?

Most small businesses lodge quarterly. That applies if your GST turnover is under $20 million and the ATO hasn’t told you to report monthly.

*From the ATO’s BAS agent lodgment program 2026–27. It applies to eligible statements, and only once the previous statement has been lodged electronically.

When is a monthly BAS due?

A monthly BAS is due on the 21st of the following month. If the 21st lands on a weekend or public holiday, you have until the next business day. You must report monthly if your GST turnover is $20 million or more, or the ATO has told you to. Smaller businesses can choose monthly too, and some prefer it because the payments are smaller.

Where the 21st is a Saturday or Sunday (November 2026, February 2027 and March 2027), the date above is the next business day.

December is the exception. The ATO’s agent program gives business clients with turnover up to $10 million, who report GST monthly and lodge electronically through a registered agent, until 21 February for the December BAS. In 2027 that’s a Sunday, so it becomes Monday 22 February 2027. Businesses registered for deferred GST don’t get this date.

Do I lodge BAS quarterly, monthly or annually?

Quarterly is the default for businesses with GST turnover under $20 million. Monthly is required at $20 million or more, or if the ATO directs you. You can report GST annually if you’re voluntarily registered for GST and your GST turnover is under $75,000 ($150,000 for not-for-profits). The annual GST return is due on 31 October, or 28 February after the annual period if you don’t have to lodge a tax return. You can ask to change your cycle, though the ATO may refuse if you’ve changed it in the last 12 months.

Can I get more time to lodge my BAS?

Sometimes. The ATO says that if you lodge online you may get an extra 2 weeks for a quarterly BAS. Lodging through a registered BAS or tax agent can give you longer still, as shown in the table above. The October to December quarter is the exception: its 28 February date already includes a one-month extension, so nothing extra applies. Always go by the due date shown in ATO online services or on your BAS.

What happens if I lodge BAS late?

Two things can happen. First, the ATO charges the general interest charge (GIC) on any amount paid after the due date. Second, it can apply a failure to lodge on time penalty. For small businesses that’s one penalty unit for every 28 days (or part of 28 days) the BAS is overdue, up to a maximum of 5 penalty units. Larger withholders pay a multiple of that.

The ATO also says it generally doesn’t apply the penalty for isolated late lodgements, and it usually won’t issue a penalty notice for a late BAS that results in a refund or a nil amount. It will normally contact you before applying one. If a registered agent was meant to lodge and you’d given them everything on time, “safe harbour” rules may protect you from the penalty.

What if I can’t pay my BAS on time?

Lodge on time anyway, then talk to the ATO or your tax professional before the due date. If you owe $200,000 or less, you may be able to set up a payment plan in ATO online services. Plans need an up-front payment, and GIC keeps adding up until the debt is paid, so shorter is cheaper.

What goes on a BAS?

Most BAS forms cover GST on sales and GST credits on purchases. If you have staff, there’s PAYG withholding from their wages, which should match what you’ve reported through Single Touch Payroll. Many businesses also pay PAYG instalments towards their income tax. Less common items include fuel tax credits, FBT instalments, luxury car tax and wine equalisation tax. Our guide to Single Touch Payroll for small employers explains how the payroll side works.

How do I make sure I never miss a BAS date?

1. Put this year’s dates in your calendar now. The ATO app can send reminders too.
2. Reconcile every month, not every quarter. It makes the BAS much quicker. Our post on the cost of late bookkeeping explains why.
3. Keep your tax invoices. You generally need one to claim the GST credit on a purchase.
4. Put GST and PAYG money in a separate account. It stops the end-of-quarter cash shock.
5. Use a registered BAS agent. You may get extra time, and the books get checked before anything is lodged.

Questions we get asked

When is BAS due in 2026?

The September 2026 quarter BAS is due on 28 October 2026. The December 2026 quarter is due on 28 February 2027, which is a Sunday, so you have until Monday 1 March 2027. Monthly BAS is due on the 21st of the following month.

Is BAS due on the 21st or the 28th?

It depends on how often you report. Quarterly BAS is due on the 28th of the month after the quarter ends (28 February for the October to December quarter). Monthly BAS is due on the 21st of the following month.

Do BAS due dates differ in Queensland?

No. BAS due dates are set by the ATO and are the same in every state and territory, including Queensland.

Does a BAS agent get extra time to lodge?

Often, yes. Under the ATO’s BAS agent lodgment program for 2026–27, eligible quarterly statements lodged electronically by a registered agent are due 25 November 2026 (Q1), 26 May 2027 (Q3) and 25 August 2027 (Q4, still to be confirmed by the ATO). There is no extra time for Q2.

What happens if my BAS due date falls on a weekend?

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

What happens if I lodge my BAS late?

The ATO charges general interest on amounts paid late and can apply a failure to lodge penalty of one penalty unit for every 28 days a statement is overdue, up to 5 units for small businesses. It generally does not apply the penalty in isolated cases, or where a late BAS results in a refund or nil amount.

Want someone else to keep track of it?

We’re a Registered BAS Agent based in Park Ridge, and we prepare and lodge BAS for small businesses across Brisbane, including Logan, Park Ridge and the southside. Have a look at our BAS lodgement service, or if you’re on Xero, our Xero bookkeeping (two of our team are Xero certified advisors). Running staff too? See payroll. Or just call 07 3622 6424 to book a free consultation. The first chat is free and you’ll get a fixed-fee quote afterwards.

General information only, not tax advice. Due dates can change and your circumstances may differ. Check the ATO website or talk to a registered tax or BAS agent about your situation.