For 2025–26, Queensland quarterly BAS dates are 28 Oct 2025, 28 Feb 2026, 28 Apr 2026 and 28 Jul 2026, as set by the ATO. Brisbane SMEs lodging online or through a registered BAS agent may get extra time, while strong bookkeeping in Aspley helps prevent penalties.
BAS Due Dates 2026: The Full 2025–26 Calendar
BAS due dates 2026 are set by the federal ATO and apply uniformly across every state, including Queensland. According to the ATO’s BAS due dates page, the standard quarterly lodgement dates for 2025–26 run from late October 2025 through to late July 2026, with concessions available for online lodgers and registered agents.
| Quarter | Period | Standard lodgement & payment date | Online lodgement concession |
| Q1 2025–26 | 1 Jul – 30 Sep 2025 | 28 October 2025 | Around 2 extra weeks where eligible |
| Q2 2025–26 | 1 Oct – 31 Dec 2025 | 28 February 2026 | No further concession — date already includes a one-month extension |
| Q3 2025–26 | 1 Jan – 31 Mar 2026 | Lodge 28 April 2026 / Pay 26 May 2026 | Around 2 extra weeks where eligible |
| Q4 2025–26 | 1 Apr – 30 Jun 2026 | Lodge 28 July 2026 / Pay 25 August 2026 | Around 2 extra weeks where eligible |
Confirm your specific due date — the date shown on your activity statement is the authoritative figure for your business. If that date falls on a weekend or public holiday, the deadline rolls to the next business day.
Who Needs to Lodge a BAS?
Any business registered for GST in Australia is required to lodge a Business Activity Statement. According to the ATO’s GST registration rules, GST registration becomes compulsory once your GST turnover reaches $75,000 — or $150,000 for not-for-profits — and you have 21 days to register after meeting the threshold.
The BAS itself is a single form used to report and pay several federal obligations. The ATO’s BAS overview confirms that a typical activity statement covers:
- Goods and Services Tax (GST) collected and paid
- Pay As You Go (PAYG) withholding from employee wages
- PAYG instalments (estimated income tax)
- Fringe Benefits Tax (FBT) instalments, where applicable
- Other taxes, such as the Wine Equalisation Tax or Luxury Car Tax, for specific industries
For most Brisbane Northside SMEs, the BAS is primarily a GST and PAYG-withholding report. Outsourcing data preparation to a local team that handles bookkeeping in Aspley can take pressure off the in-house finance function each quarter and reduce last-minute reconciliation work.
Monthly vs Quarterly BAS — Which Applies to Your Business?
Most Brisbane SMEs lodge quarterly, but businesses with a GST turnover of $20 million or more must report monthly. The ATO’s monthly GST reporting rules require these larger businesses to lodge electronically, with each monthly BAS due on the 21st day of the following month.
PAYG withholding cycles can also push smaller businesses into more frequent reporting. As outlined in the ATO’s withholder classifications, small withholders (withholding $25,000 or less per year) generally report PAYG-W quarterly via the BAS, while medium withholders ($25,001 to $1 million) must notify and pay monthly.
| Reporting cycle | Trigger | Typical due date |
| Quarterly BAS | GST turnover under $20 million and not directed to monthly by the ATO | 28th day of the month after quarter end (Q2 = 28 Feb) |
| Monthly BAS | GST turnover of $20 million or more, or directed to monthly | 21st day of the following month |
| Annual GST return | Voluntarily GST-registered with turnover under the $75,000 (or $150,000 NFP) threshold | 31 October (or lodgement date of tax return) |
If you are unsure which cycle applies, your most recent activity statement will show the period and due date. Confirm with the ATO or a registered BAS agent — Finstrat’s team handling bookkeeping in Aspley can review your current cycle before changing your lodgement frequency.
How a Registered BAS Agent Extends Your Lodgement Dates
Using a registered tax or BAS agent generally gives you longer to lodge and pay through the ATO’s BAS Agent Lodgment Program. The 2025–26 program applies concessional due dates to eligible quarterly activity statements that are lodged electronically, provided the prior period was also lodged electronically.
For Q1 2025–26 (Jul–Sep 2025), the BAS agent concession date is 25 November 2025 — about four weeks beyond the standard 28 October date. For Q4 2024–25, the published program concession was 25 August 2025. If a client’s previous BAS was lodged on paper, or it is the client’s first BAS, the earlier standard date can still apply.
To act for you, an agent must be registered with the Tax Practitioners Board. Only TPB-registered tax or BAS agents are legally permitted to charge for BAS services, and there are civil penalties for unregistered providers. Confirm your provider’s registration on the TPB public register before sharing your books.
What Happens If You Lodge BAS Late?
Lodging your BAS after the due date can trigger a Failure to Lodge (FTL) on time penalty. The ATO’s FTL guidance sets the base penalty at one penalty unit for every 28 days (or part thereof) the statement is overdue, up to a maximum of five units for individuals and small withholders.
The current Commonwealth penalty unit value is $330 for offences committed on or after 7 November 2024 — meaning a fully escalated FTL penalty for a small entity is currently $1,650 per overdue document. The penalty unit is indexed every three years, with the next adjustment scheduled for 1 July 2026, so the figure may change.
Two factors can soften the impact of an FTL penalty:
- Isolated lateness: the ATO has indicated it generally does not apply penalties for one-off late lodgements and usually warns by phone or in writing before issuing an FTL notice.
- Safe harbour: the ATO’s FTL guidance notes that safe harbour provisions may apply where you engage a registered tax or BAS agent and provide the information needed on time.
Even with these protections, repeated lateness and unpaid GST can compound quickly into a cash-flow problem. The safest path is to lodge on time — or, if you cannot, to communicate with the ATO or your registered tax or BAS agent before the due date so options can be discussed.
How Brisbane SMEs Can Stay on Top of BAS Deadlines
Staying on top of BAS deadlines is mostly about working backwards from each quarter’s due date and keeping your bookkeeping current. For Brisbane Northside businesses balancing payroll, supplier payments and growth plans, a consistent quarterly rhythm reduces stress at lodgement time.
Practical steps that suit most growth-phase SMEs:
- Reconcile bank accounts, debtors and creditors weekly — not just before the BAS is due.
- Use Single Touch Payroll and a connected bookkeeping system so PAYG withholding flows straight onto the activity statement.
- Diarise both the standard ATO date and any agent concession date for each quarter — and treat the earlier date as the working deadline.
- Set aside GST collected and PAYG withheld in a separate account so the funds are available on the payment date.
- Engage a registered BAS agent early when revenue, payroll or staff numbers change, so monthly cycles, PAYG instalments and FBT obligations are reviewed proactively.
For growing SMEs, BAS is more than a quarterly compliance task — it is a cash flow, payroll and planning checkpoint. Financial Strategies Group works with Brisbane Northside businesses to keep bookkeeping accurate, deadlines visible and reporting cycles under control across the year.
Frequently Asked Questions
When is BAS due in Queensland?
BAS due dates in Queensland follow the federal ATO calendar — there are no separate state due dates. For 2025–26 the quarterly lodgement dates are 28 October 2025, 28 February 2026, 28 April 2026 and 28 July 2026, with potential extensions for online lodgement and registered agents per the ATO due-dates page. For local support, see Finstrat’s bookkeeping in Aspley.
Do I need to lodge a BAS if my business is in Brisbane?
Yes — if your business is registered for GST, you must lodge a BAS, regardless of which Australian state you operate in. The ATO requires GST registration once GST turnover reaches $75,000, with 21 days to register. Many growing Brisbane SMEs first need a BAS once they cross this turnover threshold. For help, explore Finstrat’s bookkeeping in Aspley.
How much extra time does a registered BAS agent get me?
A registered tax or BAS agent typically receives about four extra weeks for eligible quarterly statements lodged electronically. The ATO’s BAS Agent Lodgment Program sets specific concession dates each quarter — for example, 25 November 2025 for Q1 2025–26. Engaging a local Aspley-based provider for bookkeeping in Aspley can simplify the eligibility and electronic lodgement steps.
What is the penalty for lodging BAS late?
For a small entity, the penalty can reach five penalty units — currently $1,650 at the $330 penalty unit value. The base rate is one unit per 28 days overdue per the ATO’s FTL penalty guidance. Safe harbour may apply when a registered agent is engaged. To reduce this risk, consider professional bookkeeping in Aspley.
Is BAS lodged monthly or quarterly?
Most SMEs lodge quarterly, but monthly BAS is mandatory for businesses with a GST turnover of $20 million or more. The ATO’s monthly GST rules require these monthly lodgers to file electronically and pay by the 21st of the following month. A local provider of bookkeeping in Aspley can review which cycle suits your business.
What does a BAS cover?
A BAS reports several federal taxes in a single form — most commonly GST, PAYG withholding and PAYG instalments, and FBT instalments where they apply. The ATO’s BAS overview confirms that the due date for lodging and paying is displayed on each BAS. For data preparation and reconciliations, see Finstrat’s bookkeeping in Aspley.
Can anyone lodge BAS on my behalf for a fee?
No — only registered tax agents and BAS agents listed with the Tax Practitioners Board may charge for BAS services. The Tax Practitioners Board imposes civil penalties on unregistered providers, so confirm registration on the TPB public register before engaging anyone. Consider local registered providers offering bookkeeping in Aspley.
Ready to Take BAS Lodgement Off Your Plate?
If quarterly BAS deadlines feel like a recurring scramble, a structured approach can help. Finstrat’s Aspley-based team supports Brisbane SMEs with bookkeeping in Aspley — covering reconciliations, payroll, GST coding and BAS preparation in a single rhythm across the year. To speak with a Finstrat adviser, book a free initial consultation.
This article provides general information only and does not constitute financial or tax advice. Confirm current BAS due dates, thresholds and obligations with the ATO or a registered tax or BAS agent before acting.