BAS deadlines for sole traders: the 2025-26 calendar

A practical guide to the usual quarterly BAS dates and planning ahead for lodgement.

If you are registered for GST, you generally need to lodge a Business Activity Statement (BAS) for each reporting period. Your due date depends on your reporting cycle and how you lodge.

For standard quarterly reporting, the usual due dates are:

• July to September: 28 October
• October to December: 28 February
• January to March: 28 April
• April to June: 28 July

Registered tax and BAS agents may have different lodgement dates under the ATO lodgement program. Confirm the date that applies to your own account rather than relying on a general calendar.

Allow time to reconcile sales, purchases, payroll and GST records before lodging. If you cannot pay by the due date, contact the ATO or your tax agent promptly to discuss the available options.