BAS due dates
| Quarter | Month | Due |
|---|---|---|
| 1 | September (Qtr 1) | 28 November |
| 2 | December (Qtr 2) | 28 February |
| 3 | March (Qtr 3) | 28 May |
| 4 | June (Qtr 4) | 28 August |
| Period | Month | Due |
|---|---|---|
| 1 | July | 21 August |
| 2 | August | 21 September |
| 3 | September (Qtr 1) | 28 November |
| 4 | October | 21 November |
| 5 | November | 21 December |
| 6 | December (Qtr 2) | 28 February |
| 7 | January | 21 February |
| 8 | February | 21 March |
| 9 | March (Qtr 3) | 28 May |
| 10 | April | 21 May |
| 11 | May | 21 June |
| 12 | June (Qtr 4) | 28 August |
Notes:
- quarterly BAS which are lodged via paper are due within 28 days after the quarter end. Business only receive the the 4 week extension if lodged electronically eg MyGov, software
- DO NOT lodge your BAS late as you will be fined (max 5 penalty units per BAS = currently $313 per unit as at 01/07/2024 (ATO link) = max $1,565 per BAS) and charged interest. Best calling the ATO on 13 11 42 before the BAS is due to request an extension
- You should be setting $ aside each week to ensure you have the funds to pay the BAS when due
| Quarter | Month | Due |
|---|---|---|
| 1 | September (Qtr 1) | 28 October |
| 2 | December (Qtr 2) | 28 January |
| 3 | March (Qtr 3) | 28 April |
| 4 | June (Qtr 4) | 28 July |
- Pay what the ATO asks unless you believe it is too high in which case it can be varied down
- If you believe it is going to be more set the additional amount aside for when your tax return is lodged