Insights · GST and BAS ·
BAS and tax due dates 2026–27: a calendar for Brisbane businesses
Most late-lodgment penalties are not about money. They are about a date nobody wrote down. Here is the 2026–27 year on one page, with the agent extensions shown separately so you know which date is actually yours.
Quarterly BAS
If your GST turnover is under $20 million and the ATO hasn’t told you to report monthly, you lodge quarterly. The standard dates, and the later dates that can apply when an eligible statement is lodged electronically through a registered tax or BAS agent, are:
| Quarter | Standard due date | Agent lodgment program date |
|---|---|---|
| Q1: July to September 2026 | 28 October 2026 | 25 November 2026 |
| Q2: October to December 2026 | 28 February 2027 | No extension (already includes one) |
| Q3: January to March 2027 | 28 April 2027 | 26 May 2027 |
| Q4: April to June 2027 | 28 July 2027 | 25 August 2027 (to be confirmed by the ATO) |
The agent dates only apply to eligible statements, lodged electronically, generated after the previous one was lodged electronically. If you lodge yourself online, the ATO says you may get an extra 2 weeks instead. The date printed on your activity statement is the one that counts.
Monthly BAS
Monthly activity statements are due on the 21st of the following month. The exception is December: due 21 January, or 21 February for businesses with turnover up to $10 million that report GST monthly and lodge electronically through a registered agent.
Super: Payday Super from 1 July 2026
Quarterly super due dates are gone for pay from 1 July 2026. Super guarantee (12% of qualifying earnings) now has to be received by the employee’s fund within 7 business days after each payday. Late money attracts the super guarantee charge, which the ATO assesses. The ATO’s advice is to pay super at the same time as wages. Read more in our Payday Super guide.
Other dates worth putting in the calendar
- Queensland payroll tax: periodic returns are due 7 days after the end of each return period, and the annual reconciliation is due 21 July. See Queensland payroll tax in 2026.
- FBT: the FBT year runs 1 April to 31 March. The 2027 return is due 21 May 2027, or generally 25 June 2027 if a tax agent lodges electronically and you are on their FBT client list by 21 May.
- TPAR: building, construction and some other industries lodge the taxable payments annual report by 28 August. See TPAR for builders and trades.
- STP finalisation: by 14 July after the end of the financial year. See Single Touch Payroll basics.
- Company and trust tax returns: the due date depends on your tax agent’s lodgment program and your prior-year history. Ask your agent for your actual date rather than relying on a generic one.
If a date is going to be missed
Lodge on time even if you can’t pay in full, and talk to the ATO or your agent before the due date. Our guide on what to do if you owe the ATO covers payment plans. To stop the scramble each quarter, set money aside weekly: how much tax to set aside.
Quick answers
When is the October to December 2026 BAS due?
28 February 2027. There is no further agent extension for this quarter because the due date already includes one.
When is the July to September 2026 quarterly BAS due?
28 October 2026, or 25 November 2026 for eligible statements lodged electronically through a registered tax or BAS agent.
Is super still due quarterly?
No. For pay from 1 July 2026, super guarantee must be received by the employee’s fund within 7 business days after each payday (Payday Super).
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Sources
- ATO: Due dates for lodging and paying your BAS
- ATO: BAS agent lodgment program 2026–27
- ATO: Payment deadlines for Payday Super
- ATO: Lodging your FBT return and paying
- Queensland Revenue Office: Payroll tax due dates
Related
- Missed the BAS due date? What to do next
- GST registration and BAS cycles
- Cash flow and BAS habits
- Christmas and January cash flow checklist
- All insights
Related reading: PAYG instalments explained
General information only. This doesn’t take your circumstances into account and isn’t tax, financial or legal advice. Talk to your accountant or registered tax agent before acting. PRM is not a registered tax agent; tax agent services are provided by Australian Tax & Super Pty Ltd (TPB 25291395).