Glossary · 2026–27 income year
What is a business activity statement (BAS)?
A business activity statement is the form on which an Australian business reports and pays GST, PAYG withholding and PAYG instalments to the ATO. Most small businesses lodge quarterly: for the 2026–27 income year the standard due dates are 28 October 2026, 28 February 2027, 28 April 2027 and 28 July 2027. Monthly lodgers lodge by the 21st of the following month.
Also called: BAS
Lodging electronically through a registered BAS or tax agent generally adds about four weeks to the Q1, Q3 and Q4 dates; Q2 keeps its 28 February date. A due date on a weekend or public holiday moves to the next business day.
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