BAS Due Dates for FY 25/26: What You Need to Know

Lodging and paying your Business Activity Statement on time is a must for staying compliant and avoiding penalties. If you report quarterly, knowing your BAS due dates for the 2025–26 financial year helps you plan cash flow, stay organised, and avoid last-minute stress.

Below is a clear breakdown of the FY26 BAS due dates, plus what changes depending on how you lodge.

Quarterly BAS Due Dates (FY26)

For businesses lodging their own BAS directly with the ATO, these are the standard lodgement and payment deadlines.

Q1 BAS
Reporting period: 1 July to 30 September 2025
Due date: 28 October 2025

Q2 BAS
Reporting period: 1 October to 31 December 2025
Due date: 28 February 2026

Q3 BAS
Reporting period: 1 January to 31 March 2026
Due date: 28 April 2026

Q4 BAS
Reporting period: 1 April to 30 June 2026
Due date: 28 July 2026

If a due date falls on a weekend or public holiday, it generally rolls over to the next business day.

BAS Due Dates if You Lodge Through an Agent

Using a registered tax or BAS agent can give you extra time to lodge and pay, provided you are eligible and registered with them before the quarter deadline.

Agent-lodged quarterly BAS deadlines

• Q1 BAS: 25 November 2025

• Q2 BAS: No additional extension applies

• Q3 BAS: 26 May 2026

• Q4 BAS: 25 August 2026

Your actual due date will always be shown on your BAS or via the ATO Business Portal, so it’s worth double-checking if you are unsure.

Monthly BAS Reporting

Businesses that lodge monthly BAS returns must generally lodge and pay by the 21st day of the following month.

For example, your July 2025 BAS would be due by 21 August 2025.

As with quarterly BAS, if the due date falls on a weekend or public holiday, it moves to the next business day.

Paying Your BAS: Your Options

When it comes time to pay, most businesses choose from:

• BPAY

• Credit card

• Direct debit

• EFT or bank transfer

While paying directly can feel simple, it often means missing out on rewards or earning points at a reduced rate, especially on government payments.

Why Pay Your BAS with pay.com.au

1. Earn PayRewards Points

Earn PayRewards on BAS payments, including when paying via bank transfer or BPAY. Paying direct offers no rewards upside.

2. Earn your full credit card points

Many cards cap or reduce points on government payments. When you pay via pay.com.au, you earn your full card reward rate, with no loss of points.

3. Improve cash flow

Take advantage of your credit card’s interest-free period, up to 55 days, while keeping your BAS paid on time. You can also pay directly from your linked bank account and opt in to earn rewards.

Final Word

Knowing your FY26 BAS due dates is only half the equation. How you pay matters just as much.

With the right payment setup, your BAS can support better cash flow and unlock real rewards for your business, rather than being a pure compliance cost.

Always factor in fees and ensure the value stacks up for your situation. With a considered approach, you can stay compliant and make your BAS work harder for you.

Written by Dan Withinshaw

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About the author

Dan is a content marketing specialist at pay.com.au who transforms complex rewards programs into compelling stories. Drawing from his Kiwi roots and global adventures, he brings a unique perspective to finding value in points redemptions. With experience in startups and scale-ups, he helps readers unlock the potential of their rewards. Outside of work, you'll find Dan producing music, mixing on the decks, and immersing himself in Melbourne's sports and music culture.