Australia’s 2026–27 business activity statement deadlines

Match the reporting period to the schedule

For quarterly reporters, the July to September 2026 period is due on 28 October. October to December uses 28 February of the following year. January to March and April to June are scheduled for 28 April and 28 July, respectively. The December quarter has the longest gap between period end and the standard due date. Source 1

Read the February date with the weekend rule

The scheduled 28 February 2027 date falls on a Sunday. The ATO allows lodging and payment on the next business day when a due date falls on a weekend or public holiday. The same rule applies to a monthly due date that falls on a Sunday. Source 1 Source 2

Monthly and quarterly statements follow separate cycles

The ordinary monthly due date is the 21st of the month after the reporting period. For example, the November 2026 period ordinarily uses 21 December 2026. Check the lodgment cycle shown on your statement before applying either schedule. Source 1 Source 3

Use the date on your own statement

The ATO displays the due date for lodging and paying on the BAS. Some quarterly businesses that lodge online can qualify for extra time on selected quarters. A registered agent can also have a different program for eligible clients. The scheduled dates shown here are the baseline. Source 1 Source 2 Source 3

Sources

• Australian Taxation Office guide to BAS and reporting dates
• Australian Taxation Office lodgment and payment due-date rules
• Australian Taxation Office guidance on lodging and paying a BAS