When your BAS is actually due

Every 2026-27 date, in one table

Quarterly dates for all three ways of lodging. The stated date is what the ATO’s table says; the due date is what it becomes once a weekend is taken into account.

Monthly

Monthly statements get no online or agent concession. The one exception is December: see below.

Why quarter 2 never gets an extension

This is the most common question on the topic and it has a clean answer. Every other quarter is due 28 days after it ends. Quarter 2 ends on 31 December and is not due until 28 February — about eight weeks. The extension is already inside the date. The ATO says so directly: a later date “does not apply for quarter 2 because the due date already includes a one-month extension”.

So neither the two-week online concession nor the registered agent program adds anything to it, and every lodger — paper, online, agent — has the same quarter 2 date. That is worth knowing in January, when the temptation is to assume your agent has bought you until March.

The two-week online concession, and who does not get it

If you receive and lodge your quarterly activity statement online, you get an extra two weeks on quarters 1, 3 and 4. It is ongoing and automatic — there is nothing to apply for, and the later date simply appears on the statement. The exclusions are where the value is, because they are not obvious:

• monthly activity statements
• monthly GST payers who have quarterly PAYG instalments or other quarterly roles
• quarterly PAYG instalments for head companies of consolidated groups
• entities on substituted accounting periods that count as large business clients
• anyone whose original due date is not the 28th
• quarterly instalment notices — form R (PAYG instalment), form S (GST instalment) and form T (GST and PAYG instalment)

That last one is the trap. An instalment notice arrives looking like an activity statement, and it is not eligible for the concession.

If a registered agent lodges for you

The agent lodgment program gives roughly four extra weeks on quarters 1, 3 and 4 — but it is conditional in a way worth understanding, because the conditions are about how the previous statement was lodged.

The statement has to be lodged electronically, and the program date is applied to a statement that generates after the previous one was lodged electronically. A first activity statement, or one that follows a paper lodgment, can therefore be due on the earlier date. Statements carrying a monthly PAYG instalment obligation, consolidated head entity statements, monthly GST cycles and the R, S and T instalment notices are all outside the program.

The December monthly concession

A December monthly BAS is not due until 21 February 2027 for businesses with up to $10,000,000 annual turnover that report GST monthly and lodge electronically. Businesses registered for deferred GST are not eligible, and schools and associated bodies have a separate date of 21 January.

Note the date: 21 February 2027 is a Sunday, so in practice it falls to the Monday.

Weekends, public holidays, and the one to watch

The rule is the ATO’s: “If the due date is on a weekend or public holiday, you have until the next business day to lodge and pay.” In 2026-27 that changes 6 dates, including the two most looked-up ones — the December quarter and the October monthly statement. Every table on this page has the shift applied and marked, rather than printing the nominal date and leaving you to work it out.

Every 2026-27 date above was then checked against the public holidays of all eight states and territories, read from each government’s own list. Exactly one collides, and it catches two obligations rather than one.

28 February 2027 is a Sunday, so quarter 2 moves to Monday 1 March — and Monday 1 March 2027 is Labour Day in Western Australia. A WA business therefore lands on Tuesday 2 March, and so does the annual GST return for a WA business with no tax return obligation, because that falls on the same Sunday. Select Western Australia above and the dates move. Everywhere else, quarter 2 is the Monday.

Every other shifted date is clear in all eight jurisdictions: Monday 23 November 2026, Monday 21 December 2026, Monday 22 February 2027, Monday 22 March 2027 and Monday 21 June 2027 are ordinary business days from Perth to Hobart.

Two honest limits remain. The ATO’s rule says “weekend or public holiday”without saying whose — applying your own state’s calendar is the natural reading and it is what this page does, but the ATO does not spell it out. And the holiday list here is state-wide only: regional days are excluded, so a northern Tasmanian should note that Monday 2 November 2026 is Recreation Day there, and Queensland and Northern Territory show days move by district.

Where these dates come from

Read from the ATO’s own pages, not from another calendar. Each is listed with the date the ATO last updated it, so you can see how fresh the underlying page is rather than just how fresh this one claims to be.

Working out the GST that goes on the statement is a different job — the GST calculator does that. The methodology page sets out how this site verifies figures.