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MJE Business Services

Quarterly BAS Due Dates Every Sydney Business Should Know

Last reviewed: 2026-06-15Tax Deadlines

Quarterly BAS Due Dates Every Sydney Business Should Know

The four quarterly BAS due dates for 2025-26 are 28 October 2025, 28 February 2026, 28 April 2026 and 28 July 2026 - each falling on the 28th of the month after the quarter ends, with one exception over summer. Lodging through a registered tax or BAS agent like MJE Business Services here in Mortdale usually buys you extra time on top of those dates. Here is what to keep in your calendar.

The four quarterly BAS due dates for 2025-26

Quarterly activity statements are due on the 28th day of the month after the quarter ends, with one exception over the holiday period:

  • Quarter 1 (1 July - 30 September 2025): due 28 October 2025
  • Quarter 2 (1 October - 31 December 2025): due 28 February 2026
  • Quarter 3 (1 January - 31 March 2026): due 28 April 2026
  • Quarter 4 (1 April - 30 June 2026): due 28 July 2026

Notice Quarter 2 is due 28 February, not 28 January. The ATO builds in an extra month over Christmas and New Year so businesses are not scrambling during the holidays. That holiday quarter has a few quirks of its own - we cover them in our Q2 BAS survival guide for the Christmas quarter.

If a due date lands on a weekend or public holiday, it rolls to the next business day.

Does a tax agent give me longer to lodge BAS?

Yes - for most quarters. When you lodge your quarterly BAS electronically through a registered tax or BAS agent, you generally get extra time beyond the standard dates under the ATO's lodgment program - roughly an extra four weeks to lodge and pay. For 2025-26 the agent concession dates are:

  • Quarter 1: lodge and pay by 25 November 2025
  • Quarter 3: lodge and pay by 26 May 2026
  • Quarter 4: lodge and pay by 25 August 2026

The key exceptions and conditions:

  • Quarter 2 does not get extra time under the agent program - the 28 February date already includes a built-in one-month extension, so there is no further deferral.
  • You must lodge electronically to receive the program dates. Paper statements stay on the standard due dates.
  • The concession applies to eligible statements, and you need to be set up with the agent before the relevant date.

This is exactly the kind of thing we manage for clients as part of our BAS and GST service - we track which date applies to your business so you do not have to. We look after BAS lodgment for businesses right across the St George area, from Hurstville and Penshurst through to Oatley, Peakhurst and Kogarah. If you run a company, the same lodgment-program thinking applies to your income tax return - see our guide to company tax return deadlines.

Monthly vs quarterly: which one are you on?

Not every business lodges quarterly. The ATO sets your cycle mainly on your GST turnover:

  • Quarterly is the most common - generally for businesses with GST turnover under $20 million.
  • Monthly reporting generally applies at the higher turnover threshold, and monthly BAS is due on the 21st of the following month (with no agent lodgment-program extension for the monthly cycle).
  • Some small businesses with very low turnover can report GST annually.

If you are not sure which cycle you are on, or monthly is creating more admin than it needs to, talk to us - we can confirm your obligations and, where eligible, help you change cycles.

What is actually on a BAS?

A BAS pulls several tax obligations into one form. Depending on your registrations, yours may include:

  • GST collected on sales, less the GST credits you can claim on purchases.
  • PAYG withholding - tax withheld from employees' wages.
  • PAYG instalments - prepayments towards your own income tax for the year.
  • Other items where relevant, such as fuel tax credits or wine equalisation tax.

Getting these right depends on clean, up-to-date records. If your bookkeeping tends to fall behind between quarters, our bookkeeping and payroll service keeps everything reconciled so each BAS is quick and accurate rather than a last-minute scramble.

FAQ

What happens if I lodge my BAS late? The ATO can apply a failure to lodge on time penalty - for a small entity, one penalty unit (currently $330) for each 28-day period the statement is overdue, up to five units - and charge interest on amounts paid late. With a genuine reason we can sometimes request a deferral on your behalf, but it is always better to lodge on time, even if you cannot pay the full amount immediately.

Can I still lodge if I cannot pay the GST right now? Yes, and you should. Lodging on time avoids the failure to lodge penalty, and we can help you set up a payment arrangement with the ATO for the amount owing.

Do I get the agent extension automatically? You get the lodgment program dates when we lodge electronically for you and the statement is eligible. Quarter 2 is the one quarter that does not receive additional time.

Stay ahead of every quarter

Let us take BAS off your plate. We are based in Mortdale and look after businesses across Sydney's south - Hurstville, Kogarah, Oatley, Beverly Hills and beyond. Book a callback at our contact page or call (02) 9580 1167 and we will make sure every quarter is lodged on time, correctly, with no surprises.

Written by the team at MJE Business Services, a registered tax agent (No. 26313222) serving the St George area since 2000.

This is general information, not personal advice. Tax rules and dates change - please check your situation with us or at ato.gov.au.

Sources (ATO)

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