Business tax and BAS due dates, 2026–27 income year

What happens when a due date falls on a weekend?

You can lodge and pay on the next business day. The ATO: “If the due date is on a weekend or public holiday, you have until the next business day to lodge and pay.” (ATO - Due dates for lodging and paying BAS) For 2026–27, 28 February 2027 is a Sunday, so the October to December BAS can be lodged and paid on Monday 1 March 2027.

Is payment due on the same day as lodgment?

Yes. Lodge and pay by the same due date. This applies to monthly, quarterly and annual statements, and to registered agent lodgment program dates. (ATO - Due dates for lodging and paying your BAS).

Do companies with a tax agent have the same return date?

Not always. The ATO lists 28 February following the income year as the income tax return lodgment due date for "self-preparing taxpayers that were not due at an earlier date". Earlier dates apply in some cases, such as 31 October where a prior-year return was not lodged on time. The due date the ATO records for the entity takes precedence. This is the lodgment date; it does not say when the tax is paid. (ATO – Due dates by topic: income tax). Companies lodging through a registered tax agent have dates set by the agent lodgment program, which depend on the company’s circumstances (ATO – Due dates for tax returns by client type: companies and super funds).

What does Nella show?

Nella reads your Xero or QuickBooks data and keeps your BAS and company tax dates in view: quarterly or monthly BAS, as your business lodges, and the company return and payment dates. Anything it cannot date is shown as a gap, not guessed. Nella does not prepare or lodge BAS or returns, and it does not give tax advice.

Nella provides financial information and education, not accounting or tax advice. Facts for 2026–27 income year, taken from the sources linked on this page. Created by the accountants at AccTek Ltd — an ICPA and AIA member firm.