You’ve got a BAS coming up and need a date for your diary. Quarterly BAS due dates are usually the 28th of the month after the quarter, with extra time possible online or through an agent.
The December quarter is the exception. Its deadline already includes extra time, and for the December 2026 quarter, everyone has until Tuesday 2 March 2027.
If you have staff, your quarterly BAS might not be your only deadline. Monthly statements for tax withheld from wages can sit between the quarterly bills, and they don’t get the same extra time.
What Are the BAS Due Dates for 2026-27?
Quarterly BAS dates for 2026-27 are the 28th of the month after the quarter, or Tuesday 2 March 2027 for December. The other three quarters can run later if you’re eligible to lodge online or through an agent.
| Quarter | On Paper | Online Yourself | Through a Registered Agent |
|---|---|---|---|
| July to September 2026 | 28 October 2026 | 11 November 2026 | 25 November 2026 |
| October to December 2026 | Tuesday 2 March 2027 | Tuesday 2 March 2027 | Tuesday 2 March 2027 |
| January to March 2027 | 28 April 2027 | 12 May 2027 | 26 May 2027 |
| April to June 2027 | 28 July 2027 | 11 August 2027 | 25 August 2027 (to be confirmed) |
The ATO hasn’t confirmed that last agent date yet. It’ll do that when it sets its 2027-28 lodgment program.
Why Is the December Quarter Due in March?
The usual December quarter deadline is 28 February. In 2027, that’s a Sunday, and Monday 1 March is Labour Day in Western Australia.
The ATO’s rule moves the deadline to the next business day when it falls on a weekend or a public holiday in any state or territory. That applies to taxpayers across Australia, even if their own state doesn’t celebrate the holiday.
So Tuesday 2 March 2027 is the date for both lodging and paying this quarterly BAS. There’s no further online or agent extension because the December quarter already gets extra time.
For a venue, that’s the bill for your Christmas trade landing in March, so put the money aside while December is busy.
Which BAS Due Date Applies to You?
Use the date shown on your activity statement, moved to the next business day if it lands on a weekend or public holiday, and check the table column that matches how you lodge.
If you receive and lodge your quarterly statements online yourself, you may qualify for an extra two weeks for the September, March and June quarters. You don’t need to apply: the ATO updates the statement’s due date if you’re eligible.
The ‘Through a Registered Agent’ column also has conditions. An agent’s later date only applies to an eligible statement issued after your last one was lodged electronically.
That means your first statement, or one following a paper lodgment, may have an earlier deadline.
If you’re changing who handles the books, check the difference between a bookkeeper, BAS agent and tax agent, then ask which deadline applies to the actual statement in front of you.
We’d treat the earlier date as the working deadline for getting your records ready. Extra time is useful breathing room, but it’s a poor reason to leave the reconciliation until the last minute. We’ve seen POS clearing accounts blow out because Xero’s auto-reconcile matched the wrong lines, and that’s a bad thing to find the night before a BAS is due.
Why Do You Get a Monthly IAS as Well as a BAS?
You get a monthly activity statement, which bookkeepers call an IAS, when you’re registered for monthly PAYG withholding, even if you report GST quarterly.
PAYG withholding is the tax you take out of staff pay. The ATO’s categories depend on that tax amount, not your total wage bill:
- Small withholders withhold $25,000 or less per financial year and pay quarterly.
- Medium withholders withhold $25,001 to $1 million per financial year and report and pay monthly.
$25,000 a year works out to about $481 a week of tax taken from pay across your whole roster, so check your pay runs before you assume you’re a small withholder.
For a venue reporting GST quarterly and PAYG withholding monthly, the ATO sends a separate monthly statement for the first two months of each quarter. The third month’s withholding goes on the quarterly BAS.
That’s eight separate monthly statements plus four quarterly BAS statements across the year.
These monthly statements are due on the 21st of the following month, or the next business day if the 21st falls on a weekend. For October 2026 to June 2027, that gives you these dates:
| PAYG Withholding Month | Lodge and Pay By |
|---|---|
| October 2026 | Monday 23 November 2026 |
| November 2026 | Monday 21 December 2026 |
| January 2027 | Monday 22 February 2027 |
| February 2027 | Monday 22 March 2027 |
| April 2027 | Friday 21 May 2027 |
| May 2027 | Monday 21 June 2027 |
We’d put all six dates in your diary now, the same day you add the quarterly BAS dates.
Monthly statements don’t get the online extra two weeks, and a monthly IAS with only PAYG withholding on it doesn’t get an agent’s later date either.
What If You Report GST Monthly?
A monthly BAS is normally due on the 21st of the following month. You have to report GST monthly once your GST turnover reaches $20 million or if the ATO tells you to. Under that, it’s your choice.
If you report GST monthly, turn over up to $10 million and lodge electronically through an agent, your December 2026 BAS is due Monday 22 February 2027 instead of 21 January. A PAYG-only IAS doesn’t get that extra time.
What Does a Late BAS Cost Your Venue?
A late BAS can cost you a failure-to-lodge penalty, and an unpaid BAS costs you the ATO’s general interest charge, or GIC.
Lodging stops the late-lodgment clock, but interest keeps running on whatever’s still unpaid.
The ATO’s late-lodgment penalty is one penalty unit for every 28 days you’re late, or part of that, up to five units. A penalty unit has been $364 since 1 July 2026, and it doubles for a medium-sized business.
A cafe doing $24,000 a week turns over more than $1 million a year, has an $18,000 quarterly BAS and withholds more than $25,000 a year from staff pay, so the ATO treats it as a medium withholder. If it lodges and pays 28 days late, using the October to December 2026 GIC rate, the cost looks like this:
| Step | Amount | How It Works |
|---|---|---|
| Overdue BAS | $18,000 | Amount left unpaid |
| GIC rate | 11.51% a year | October to December 2026 rate |
| First day’s interest | $5.68 | $18,000 × 0.03153425% |
| Interest over 28 days | About $159.61 | Compounded daily |
| Possible late-lodgment penalty | $728 | $364 × 2 for a medium withholder |
| Total extra cost if the penalty applies | About $887.61 | Interest plus the possible penalty |
For this cafe, being four weeks late costs about $887.61 if the ATO applies the penalty, and $159.61 of that is interest.
The ATO generally warns you first and doesn’t usually penalise an isolated late lodgment. It can charge GIC on every day the BAS stays unpaid.
If the ATO does apply the penalty, one day late costs this cafe the same $728 as 28 days late. At 29 days it goes to $1,456, and it tops out at $3,640. A small withholder tops out at $1,820.
You can’t claim ATO penalties as a tax deduction, and since 1 July 2025 you can’t claim GIC either. GIC rates change quarterly, so don’t use this example’s rate for the whole financial year.
If the ATO has already applied a late-lodgment penalty, you can ask it to waive some or all of it. It expects you to lodge everything outstanding first, and its decision depends on your circumstances.
What If You Can’t Pay Your BAS on Time?
Lodge on time anyway, and contact the ATO or your registered tax professional before the payment deadline.
If you wait for a few good weekends to fix the bank balance, you end up with a late statement on top of a late payment.
If you owe $200,000 or less, you may be able to arrange a payment plan through ATO online services. Plans require an upfront payment, so work out what you can pay now and what the venue can keep paying each week on top of wages and suppliers.
If you’re already struggling with an arrangement, read what to do when an ATO payment plan defaults. Don’t assume a missed instalment will sort itself out.
When we take over a file, we sometimes find ATO debt parked there and forgotten about. We start by getting the statements lodged and the balance in plain sight, even if trading hasn’t picked up.
For a company, there’s another reason not to delay. Directors can be personally liable for unpaid GST and PAYG withholding. If you report them more than three months after the due date, or don’t report them at all, the only way to clear the director penalty is to pay the debt in full.
Lodging on time keeps you well inside that three months, even if you can’t pay yet. Our ATO debt help starts with getting overdue BAS, IAS and STP lodgments up to date, then helping negotiate a payment plan the venue can keep.
How Do You Keep Your BAS on Track?
Get the books ready before the deadline and move money aside every week of the quarter.
Good hospitality accounting gives you a weekly cash target well before the bill lands. At Roger, every weekly report carries a BAS put-aside figure.
For the cafe expecting an $18,000 quarterly BAS, the saving target is:
| Step | Amount | Calculation or Note |
|---|---|---|
| Expected quarterly BAS | $18,000 | Amount to prepare for |
| Saving period | 13 weeks | Spread across the quarter |
| Weekly amount | $1,384.62 | $18,000 ÷ 13 |
| Rounded weekly transfer | $1,385 | Round up for the cash target |
Put aside $1,385 a week, about 5.8% of this cafe’s $24,000 takings, and the $18,000 is in the bank when the BAS falls due. Allow separately for the monthly IAS amounts too.
Check that target against your weekly P&L each week, then run this list before each BAS:
- Check the due date on each statement, including monthly IAS notices.
- Reconcile POS sales, card settlements, supplier invoices and pay runs before lodging.
- Keep your ATO email address up to date. Most taxpayers get an email 21 days before the due date saying the BAS is ready.
- If there’s nothing to report, lodge a nil BAS by the deadline, even if the venue has been closed.
- Allow for BPAY processing time: payments can take up to four business days to reach the ATO.
- Contact the ATO before the deadline if you can’t lodge or pay on time.
Key Takeaways
- Use the due date on your statement; online and agent dates depend on eligibility.
- Put Tuesday 2 March 2027 in your diary for the December 2026 quarterly BAS, whichever way you lodge.
- Check for monthly IAS obligations between quarterly BAS dates, because PAYG-only statements don’t get the same extra time.
- Lodge on time even if you can’t pay, then work on a payment arrangement before the deadline.
- Set a weekly BAS put-aside amount and allow up to four business days for BPAY to reach the ATO.
If you’d like help with keeping your BAS and monthly IAS on time, you can reach us at (02) 9768 5922 or enquiries@getroger.com.au for a free, no-obligations chat.