BAS Due Dates: Why Lodging on Time Matters for Your Business
BAS due dates can arrive quickly, particularly when a business is busy and its bookkeeping has fallen behind. Receipts may be missing, bank transactions may still need to be reconciled, or payroll information may require checking before the activity statement can be completed.
Lodging a BAS on time helps a business keep its reporting obligations up to date, understand the amount it owes and avoid unnecessary follow-up from the Australian Taxation Office (ATO). It also prevents one unfinished reporting period from becoming part of a larger bookkeeping backlog.
Importantly, lodging a BAS and paying the amount owing are separate obligations. If a business cannot pay the full amount by the due date, delaying the BAS may create an additional problem. It is generally better to complete the records, lodge by the applicable due date and address any payment difficulty as early as possible.
This guide explains the standard BAS due dates, what may happen when a BAS is late, what to do if payment is difficult and how preparing early can make BAS time more manageable.
When is your BAS due?
Your BAS due date depends on whether your business reports monthly, quarterly or annually. The due date shown on your activity statement or in ATO Online services should always be checked, as different dates may apply in some circumstances.
Quarterly BAS due dates
Most small businesses that report GST quarterly use the following standard due dates:
| Reporting period | Standard due date |
|---|---|
| Quarter 1 - July to September | 28 October |
| Quarter 2 - October to December | 28 February |
| Quarter 3 - January to March | 28 April |
| Quarter 4 - April to June | 28 July |
Businesses that lodge an eligible quarterly BAS online may receive an additional two weeks for quarters 1, 3 and 4. This additional time does not apply to quarter 2 because its 28 February due date already includes an extension.
Different lodgment-program dates may also apply when an eligible BAS is lodged through a registered tax or BAS agent. Business owners should not assume that an extension applies automatically. They should confirm the applicable date with their agent or check the activity statement.
Monthly BAS due dates
A monthly BAS is generally due on the 21st day of the following month. For example, an activity statement for September is generally due on 21 October.
Annual GST return due dates
Businesses that are eligible to report GST annually generally lodge and pay by 31 October. If the business is not required to lodge an income tax return, the annual GST return is generally due by 28 February following the annual reporting period.
If a due date falls on a weekend or public holiday, lodgment and payment can generally be made on the next business day. Always confirm the particular due date displayed for your business.
Why is it important to lodge your BAS on time?
Lodging your BAS on time is not simply an administrative task. It helps keep your business compliant, provides a clearer picture of its financial obligations and prevents unfinished reporting periods from becoming a larger problem.
Keep your ATO reporting up to date
A BAS may report GST, PAYG withholding, PAYG instalments and other business obligations. Lodging by the applicable due date ensures the ATO receives the required information for that reporting period.
Avoid possible late-lodgment penalties
The ATO may apply a failure-to-lodge penalty when an activity statement is not submitted by its due date. Although the ATO considers individual circumstances and may not penalise every isolated late lodgment, repeatedly missing due dates can increase the risk of penalties and further ATO follow-up.
Know how much your business owes
Completing the BAS establishes the amount payable or refundable for the period. This gives the business clearer information for managing cash flow and planning upcoming payments.
Prevent the bookkeeping backlog from growing
An unfinished BAS usually means there are transactions, reconciliations or supporting documents that still require attention. If these remain unresolved, they can carry into the next quarter and make future reporting more time-consuming.
Regular bookkeeping throughout the reporting period makes it easier to identify missing information, correct errors and prepare the BAS before the deadline becomes urgent.
What happens if you lodge your BAS late?
If a BAS is not lodged by the applicable due date, the ATO may contact the business and may apply a failure-to-lodge penalty. The consequences can become more serious when activity statements remain overdue or late lodgment occurs repeatedly.
Failure-to-lodge penalties
For a small entity, a failure-to-lodge penalty may be calculated for each 28-day period or part of a period that the BAS remains overdue, up to a maximum of five penalty units.
A penalty is not necessarily applied immediately in every case. The ATO states that it considers the business’s circumstances and generally does not apply penalties in isolated cases of late lodgment. If a penalty is imposed, the business will receive written notice explaining the reason and the amount.
Interest on unpaid amounts
If an amount is not paid by its due date, the ATO may apply a general interest charge to the outstanding balance. This interest generally accrues daily and compounds over time.
Lodging the BAS does not remove the requirement to pay, but it confirms the amount owing and allows the business to deal with the debt rather than leaving both the lodgment and payment unresolved.
Increased ATO follow-up
Continued late lodgment may lead to reminders, formal notices and stronger collection activity. It can also make it more difficult for a business to remain on top of later reporting periods.
If a BAS is already overdue, the best response is usually to address it promptly rather than waiting for the next reporting period. A registered BAS agent can help identify the outstanding information, bring the records up to date and lodge the activity statement within the scope of their authority.
What if you cannot pay your BAS on time?
If your business cannot pay the full BAS amount by the due date, don’t automatically delay lodging the activity statement. Lodging and paying are separate obligations.
Lodging the BAS on time confirms the amount owing and avoids adding a late-lodgment issue to an existing payment difficulty. The unpaid amount may still attract the ATO’s general interest charge from the payment due date.
Contact the ATO early
The ATO recommends making contact before the due date if a business cannot lodge or pay in full and on time. Depending on the circumstances, the business may be able to request additional time or discuss a payment plan.
A payment plan allows a business to pay an outstanding amount through agreed instalments. However, interest may continue to apply while the debt remains unpaid, and approval is subject to the ATO’s requirements.
Do not ignore the activity statement
Delaying both lodgment and payment can make the situation more difficult because:
The business may not know the final amount owing.
A failure-to-lodge penalty may apply.
Interest may continue to accrue on unpaid amounts.
Another reporting period may become due before the earlier one is resolved.
If payment may be challenging, finishing the bookkeeping early allows the business extra time to assess the amount and explore options before the deadline. A registered BAS agent can assist with preparing and lodging the BAS and, when authorised, communicate with the ATO about the client’s BAS obligations.
How can you prepare for BAS before the due date?
BAS preparation is generally easier when bookkeeping is maintained throughout the reporting period. Leaving everything until the final few days can make it harder to locate missing information, investigate unusual transactions and correct errors.
Before the BAS is prepared, the following areas should be reviewed:
Bank and credit-card accounts are reconciled.
Sales and income have been recorded.
Supplier bills and business expenses have been entered.
Receipts and tax invoices are attached or available.
Business and personal transactions have been identified correctly.
Payroll records and PAYG withholding information are complete.
GST coding has been reviewed.
Duplicate, uncategorised or unusual transactions have been investigated.
Previous errors or adjustments have been addressed appropriately.
A practical BAS routine
Rather than completing three months of bookkeeping at once, businesses can use a simple routine:
Weekly
Upload receipts and supplier invoices.
Review new bank transactions.
Follow up missing information.
Keep payroll records current.
Monthly
Reconcile every bank and credit-card account.
Review unpaid customer invoices and supplier bills.
Check the balance sheet for unusual or unreconciled amounts.
Confirm that supporting documents have been retained.
Before the BAS due date
Complete the final reconciliations.
Review GST and payroll information.
Resolve any outstanding questions.
Allow sufficient time for the BAS to be prepared, reviewed and approved.
A consistent process reduces last-minute pressure and gives the business owner a clearer understanding of the expected BAS amount before it becomes due.
How can a registered BAS agent help?
A registered BAS agent can assist a business with preparing and lodging its activity statements accurately and on time. This can be particularly valuable when the business owner is unsure about GST treatment, has fallen behind with bookkeeping or does not have time to complete the necessary checks.
Depending on the agreed scope, a registered BAS agent may assist with:
Reviewing and reconciling bookkeeping records
Identifying missing or incomplete transaction information
Applying the appropriate GST treatment
Checking payroll and PAYG withholding information
Preparing the BAS for the business owner’s review and approval
Lodging the BAS with the ATO
Confirming the applicable lodgment date
Communicating with the ATO about BAS obligations when authorised
Requesting an eligible lodgment deferral where exceptional or unforeseen circumstances apply
A deferral is not an automatic extension and must meet the ATO’s requirements. Businesses should contact their registered agent as early as possible if they believe they will be unable to meet a due date.
Alexsar Bookkeeping is a registered BAS agent based in Rouse Hill, supporting small and medium businesses across North West Sydney and Australia-wide. We provide personalised bookkeeping and BAS services designed to keep records organised, reporting obligations current and business owners better informed.
Frequently asked questions about BAS due dates
Do I still need to lodge a BAS if there was no business activity?
Yes. If the ATO has issued an activity statement, it generally still needs to be lodged even when there is nothing to report. This is commonly referred to as lodging a nil BAS.
Should I lodge my BAS if I cannot afford to pay it?
Yes, where possible, lodge the BAS by the applicable due date even if you cannot pay the full amount. Lodging and paying are separate obligations. Contact the ATO early to discuss the available payment options.
Will I automatically receive a penalty for lodging late?
Not necessarily. The ATO considers the circumstances and states that penalties are generally not applied in isolated cases of late lodgment. However, a failure-to-lodge penalty may be imposed, particularly when statements remain overdue or late lodgment occurs repeatedly.
Can a registered BAS agent obtain an extension?
A registered BAS agent may request an eligible lodgment deferral when exceptional or unforeseen circumstances prevent a client from lodging on time. A deferral is not automatic and remains subject to the ATO’s requirements and approval.
Do BAS agents have different due dates?
Eligible activity statements lodged through a registered tax or BAS agent may receive lodgment-program due dates. The applicable date depends on the activity statement and the client’s circumstances, so it should be confirmed with the agent rather than assumed.
What should I do if my BAS is already overdue?
Begin by bringing the bookkeeping records up to date and identifying any missing information. The overdue BAS should generally be prepared and lodged as soon as possible. A registered BAS agent can help review the records, prepare the statement and communicate with the ATO when authorised.
Stay ahead of your next BAS due date
BAS time is easier to manage when bookkeeping is accurate, reconciliations are complete and missing information is addressed before the deadline. Lodging on time keeps your ATO reporting current, confirms what your business needs to pay, and prevents unfinished activity statements from becoming a larger backlog.
If your BAS due date is approaching, or an earlier activity statement is already overdue, addressing it promptly can give you more options and reduce unnecessary stress.
Alexsar Bookkeeping is a registered BAS agent providing personalised bookkeeping and BAS services to small and medium businesses in Rouse Hill, across North West Sydney and Australia-wide.
Contact Alexsar Bookkeeping to discuss your bookkeeping and BAS requirements.
This article provides general information only and does not take into account your business’s individual circumstances. Due dates and available arrangements may vary. Check your activity statement or seek advice from a registered tax or BAS agent.
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