If you operate a business in Australia, submitting your Business Activity Statement (BAS) is a routine—but crucial—part of staying compliant with the Australian Taxation Office (ATO). Whether you’re lodging monthly or quarterly, missing a BAS lodgement deadline can result in penalties, interest charges, and increased scrutiny from the ATO.
In this comprehensive guide, we’ll explain:
- The ATO BAS due dates for each quarter
- How penalties are calculated for late BAS lodgement
- The benefits of using a registered BAS agent
- How to keep your BAS on schedule and your business compliant
Let’s take the stress out of BAS lodgement by ensuring you understand what’s due and when—and what it could cost you if you fall behind.
🕐 BAS Lodgement Deadlines by Quarter (2025)
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If your business lodges BAS quarterly, you need to know the BAS quarterly schedule. Below are the key due dates for each quarter in the 2025-2026 financial year:
| Quarter | Period Covered | Standard Due Date | With BAS Agent (Extended) |
|---|---|---|---|
| Q1 | 1 Jul – 30 Sep | 28 October 2025 | 25 November 2025 |
| Q2 | 1 Oct – 31 Dec | 28 February 2026 | 28 February 2026 (no extension) |
| Q3 | 1 Jan – 31 Mar | 28 April 2026 | 26 May 2026 |
| Q4 | 1 Apr – 30 Jun | 28 July 2026 | 25 August 2026 |
✅ Pro tip: If you use a registered BAS or tax agent and lodge electronically, you may receive up to four extra weeks to lodge and pay. Q2 is the exception—no extensions apply.
📅 ATO BAS Due Dates for Monthly Lodgers
Secondary Keyword: ATO BAS due dates
Not all businesses lodge quarterly. If your GST turnover is above $20 million or if you opt in for monthly reporting, your deadlines are more frequent:
🔢 Monthly Lodgement Schedule:
| Period | Due Date |
|---|---|
| July 2025 | 21 August 2025 |
| August 2025 | 21 September 2025 |
| September 2025 | 21 October 2025 |
| October 2025 | 21 November 2025 |
| November 2025 | 21 December 2025 |
| December 2025 | 21 January 2026 |
Monthly deadlines continue in the same format through to June 2026. These lodgements do not have extensions, even through an agent.
⚠️ What Happens If You Lodge Your BAS Late?
Keyword: late BAS penalties
The ATO applies Failure to Lodge (FTL) penalties when a BAS is submitted after its due date. These penalties are calculated in units and escalate depending on how late the lodgement is and the size of your business.
⛔ Late Lodgement Penalty Structure (2025):
- $275 per 28-day block (or part thereof) that the BAS is overdue
- Maximum of 5 penalty units (=$1,375 total)
Penalty Multipliers by Entity Size:
| Entity Size | Multiplier Applied |
|---|---|
| Small (<$1M turnover) | 1x |
| Medium ($1M-$20M turnover) | 2x |
| Large (>$20M turnover) | 5x |
So, if a medium business lodges a BAS 45 days late, the penalty could be:
- 2 units x $275 x 2 (medium entity) = $1,100
And that doesn’t include interest on overdue GST or PAYG.
⏳ Understanding the BAS Grace Period (Agent Extension)
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The ATO allows registered BAS agents to access extended deadlines through the electronic lodgement concession.
Key Points:
- Extension applies only if the agent is registered and lodges electronically
- The BAS must be prepared on time by the agent for the extension to be valid
- Grace periods do not apply for monthly lodgers
⚠️ Relying on this grace period without using a registered agent could result in a late lodgement penalty.
📆 Why You Should Never Miss a BAS Deadline
Late BAS lodgement doesn’t just lead to a fine. It also:
- Damages your ATO compliance history
- Triggers automatic review flags
- Makes it harder to negotiate payment plans in the future
- Disqualifies you from future lodgement concessions
- Leads to lost GST credits or missed claims if incorrect lodgement occurs
“One late BAS can start a domino effect that affects your tax position, your cash flow, and your reputation with the ATO.”
🤝 How a BAS Accountant Helps You Stay Compliant
A registered BAS agent ensures that:
- You meet every BAS deadline (monthly or quarterly)
- Lodgements are accurate and matched with business records
- GST, PAYG, and payroll data is correctly reported
- You maximise input tax credits and avoid overpayments
- The ATO sees your business as a compliant taxpayer
They also communicate with the ATO on your behalf if any issues arise or amendments are required.
BONUS: Many agents use automated systems to:
- Send BAS reminders
- Schedule recurring deadlines
- File electronically for faster processing and audit trails
🔄 How to Stay On Top of BAS Lodgement Deadlines
Want to avoid late BAS penalties forever? Here are actionable tips you can implement today:
✅ 1. Use the ATO Online Services Portal
- Set up automatic reminders and due date notifications
✅ 2. Engage a Registered BAS Agent
- They manage lodgement schedules and have access to extensions
✅ 3. Integrate Cloud Accounting Software
- Xero, MYOB, or QuickBooks allow for real-time BAS calculations and reports
✅ 4. Build a BAS Preparation Routine
- Set a date each month or quarter to reconcile records
- Don’t wait until the due date to start collecting data
📄 Can You Lodge Your BAS Late? What to Do If You Miss a Deadline
If you realise you’ve missed your BAS due date:
- Lodge as soon as possible to minimise FTL penalties
- Contact the ATO or your BAS agent to explain your situation
- Apply for remission of penalties if there are valid reasons (e.g. illness, natural disaster)
- Set up a payment plan if you can’t pay your GST or PAYG in full
The ATO is more understanding with proactive communication than silence.
❓ Frequently Asked Questions (FAQs)
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What are the BAS lodgement deadlines for each quarter?
The quarterly due dates are:
- Q1: 28 Oct (or 25 Nov with agent)
- Q2: 28 Feb (no extension)
- Q3: 28 Apr (or 26 May)
- Q4: 28 Jul (or 25 Aug)
What happens if I lodge BAS late?
You may incur Failure to Lodge penalties starting at $275 and increasing by 28-day blocks. Interest may apply to unpaid amounts.
Do BAS agents get more time to lodge?
Yes. Registered BAS agents receive up to 4 extra weeks for quarterly BAS. Monthly lodgers receive no extensions.
Can I avoid late BAS penalties?
Yes. Lodge on time, work with a registered BAS agent, and use accounting software to streamline the process.
What is the BAS grace period?
It refers to the electronic lodgement concession, which gives registered agents extra time to submit quarterly BAS statements.
🚀 Conclusion: Don’t Let a Missed BAS Deadline Derail Your Business
Missing a BAS deadline is not just a paperwork problem—it’s a financial liability. With escalating penalties and interest charges, even a small oversight can lead to major issues with the ATO.
The best way to stay on track is to:
- Understand the BAS lodgement deadlines for your reporting cycle
- Use reminders or automation to stay ahead
- Work with a registered BAS accountant to ensure timely, accurate lodgements
“Lodging on time means no fines, no stress, and no ATO surprises.”
📍 Need Help With Your BAS?
Visit Finistry.com.au to find:
- Verified BAS agents in your local area
- Accountants offering quarterly and monthly BAS lodgement services
- Trusted professionals who keep your business ATO-compliant
Don’t wait until your next BAS is overdue. Get support today and avoid unnecessary penalties tomorrow.
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