BAS due dates for the 2026–27 income year

Who lodges monthly, quarterly or annually?

Most small businesses lodge quarterly. Businesses with GST turnover of $20 million or more lodge monthly, by the 21st of the following month (ATO - Due dates for lodging and paying BAS). A business with GST turnover under $75,000 can choose to report GST annually (ATO - Annual GST reporting); Due when the income tax return is due; 28 February after the annual tax period if no income tax return is required (ATO - GST due dates).

What if the date falls on a weekend?

“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) In 2026–27, 28 February 2027 is a Sunday.

Is payment due with the BAS?

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).

What does Nella show?

Your BAS dates as your business lodges, quarterly or monthly, with payment on the same date, and the GST figures your Xero or QuickBooks books hold for the period. Nella does not prepare or lodge your BAS.

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.