Quick answer
Quarterly BAS is due on 28 October, 28 February, 28 April and 28 July, with later dates if a tax agent lodges it (for example 25 November 2026 for the July–September quarter). Individuals lodging their own return must do so by 31 October; clients of a registered tax agent can usually lodge later, up to 15 May 2027.
Quarterly BAS due dates for 2026–27
A quarterly BAS is due on the 28th of the month after the quarter ends. The October to December quarter is the exception: it is due on 28 February, and no extra time is given even through a tax agent. PAYG instalments for quarterly payers fall on the same dates.
| Quarter | Lodge and pay yourself | Lodged through a tax agent |
|---|---|---|
| July–September 2026 | 28 October 2026 | 25 November 2026 |
| October–December 2026 | 28 February 2027 | 28 February 2027 (no extension) |
| January–March 2027 | 28 April 2027 | 26 May 2027 |
| April–June 2027 | 28 July 2027 | 25 August 2027 (expected) |
The ATO has not yet published the August 2027 part of the agent lodgement program, so the agent date for the April to June 2027 quarter is based on the usual pattern. We will update it when the ATO confirms it. If you lodge online yourself you can usually get up to two extra weeks, except for the October to December quarter. When a due date falls on a weekend or public holiday, you can lodge and pay on the next business day.
Monthly BAS
A monthly BAS is due on the 21st of the following month. Businesses with GST turnover of $20,000,000 or more must report monthly. Smaller businesses can choose monthly reporting, which some do to get GST refunds sooner.
Individual tax returns and the 31 October rule
If you lodge your own 2025–26 return, it is due on 31 October 2026, and any tax owing is payable by 21 November 2026. If you use a registered tax agent, you get later dates, but only if you are on the agent's client list before 31 October. After that date the extension is no longer automatic. Under the agent program, most individual and trust returns are due on 15 May 2027. Clients whose latest return had a tax bill of $20,000 or more are due earlier, on 31 March 2027. Returns showing a refund or no tax can go as late as 5 June 2027, as long as they are lodged and paid by then. Overdue earlier returns can bring your dates forward.
Super: Payday Super replaced the quarterly dates
The quarterly super guarantee deadlines ended with the April to June 2026 quarter, which was due on 28 July 2026. The last superannuation guarantee charge statement for late payments under the old rules was due on 28 August 2026. From 1 July 2026, super must reach each employee's fund within 7 business days of every payday. That is why the list above has no quarterly super dates.
FBT, TPAR, STP and annual PAYG
The fringe benefits tax year runs from 1 April to 31 March. For the year ending 31 March 2027, a self-lodged FBT return is due on 21 May 2027, and one lodged electronically by a tax agent on 25 June 2027. Businesses in building and construction, cleaning, courier, IT, security and road freight must lodge a taxable payments annual report by 28 August each year. Employers finalise Single Touch Payroll data by 14 July for most employees and by 30 September for closely held payees such as family members. If you pay PAYG instalments once a year, the payment is due on 21 October.
Dates this list does not cover
Company, SMSF and partnership returns follow the agent program and depend on your size and lodgement history, so they are not listed. Payroll tax, land tax and other state taxes have their own dates. If you are behind on lodgements, talk to us before the next due date; the ATO is usually more flexible when you contact it early.
TXAS lodges BAS and IAS for sole traders and companies through the agent program. See our BAS and IAS lodgement service or the BAS lodgement guide for penalties and common mistakes. If you are not sure you need a BAS at all, try the ABN, GST and BAS checker.
Common questions
When is my tax return due in 2026?
If you lodge your own 2025–26 return, it is due by 31 October 2026. If you are on a registered tax agent's books before that date, most returns are due by 15 May 2027.
When is the next BAS due?
Quarterly BAS for 2026–27 are due on 28 October 2026, 28 February 2027, 28 April 2027, 28 July 2027. Monthly BAS are due on the 21st of the following month.
Do I get extra time for BAS through a tax agent?
Yes, for three of the four quarters. For example, the July to September quarter moves from 28 October to 25 November. The October to December quarter stays at 28 February for everyone.
What happens if a tax due date falls on a weekend?
You can lodge and pay on the next business day without a penalty. For example, 28 February 2027 is a Sunday, so that BAS can be lodged on Monday 1 March 2027.
When do employers have to pay super now?
Since 1 July 2026, super must reach the employee's fund within 7 business days of each payday. The old quarterly due dates ended with the April to June 2026 quarter, due 28 July 2026.
Sources: ATO: due dates for lodging and paying your BAS · ATO: agent due dates for individuals and trusts · ATO: Payday Super changeover · ATO: STP finalisation