Businesses with GST turnover under $20 million typically lodge BAS quarterly. Standard due dates fall 28 days after each quarter ends, with extra time for online lodgment or using a registered BAS agent
🔹 Quarterly Due Dates
| Quarter Period | Standard Due Date | Extended (Agent/Online) |
|---|---|---|
| Jul–Sep | 28 Oct | +1 month (approx. 25 Nov) |
| Oct–Dec | 28 Feb | — already extended |
| Jan–Mar | 28 Apr | +4 weeks (~26 May) |
| Apr–Jun | 28 Jul | +4 weeks (~25 Aug) |
- Lodgment via online services or SBR software often qualifies for automatic 2‑week concession
- Using a registered BAS agent can extend deadlines further—generally about 4 extra weeks
✅ Why It Matters
- Stay compliant and avoid FTL penalties and interest charges
- Spread payments evenly across the year for better cash flow management.
- Take advantage of lodgment concessions when eligible.
🛠️ How to Lodge & Pay
- Prepare & reconcile transactions before due dates
- Lodge and pay online via ATO portal or SBR software before the standard or extended date.
- Use a registered BAS agent to benefit from automatic deadline extensions.
- Pay via BPAY, EFT, direct debit, using your unique PRN.
🔗 External References
Need help managing quarterly BAS lodgment?
Let Win Professionals help with:
- Preparing reconciliations and BAS statements
- Lodging on time with or without agent extensions
- Balancing GST, PAYG, and other BAS labels
- Setting up reminders and automation systems
✅ Book a free quarterly BAS planning session today!
