The Australia BAS due date for the July to September 2026 quarter is Wednesday, October 28, 2026. You lodge and pay by then. Super is different this year, so do not wait for October 28 to pay it.
Last updated October 21, 2026. Reviewed by Aryan Patel, founder of Senvora Group, a bookkeeping firm that supports CPA firms and business owners in the US and Canada and works with owners worldwide. Everything below comes from the ATO page on due dates for lodging and paying your BAS, the ATO BAS agent lodgment program for 2026 to 27, the ATO page About Payday Super, the ATO page on managing super during the changeover, the ATO page on how to lodge your BAS and the ATO October due dates page. Senvora is not a registered tax agent or BAS agent, so treat this as general information and check your own statement.
Key takeaways
- The July to September 2026 quarterly BAS is due for lodgment and payment on October 28, 2026. That is a Wednesday.
- The ATO says online lodgers may be eligible for an extra 2 weeks, and a registered tax or BAS agent may get you extra time. Check your own eligibility before you rely on it.
- Super no longer follows the old quarterly deadline. From July 1, 2026, the ATO says contributions must reach the fund within 7 business days after you pay your employees.
- Lodging and paying are two separate jobs. A nil BAS still has to be lodged.
- If your books are behind, fix them before you lodge. A BAS built on guesses is a BAS you cannot defend.
The short answer on the BAS due date
If you report GST quarterly, your July, August and September activity statement is due on October 28. The ATO says you have to lodge it and pay what you owe by that date. If the date lands on a weekend or public holiday, you get until the next business day. In 2026 it lands on a Wednesday, so that rule does not come into play.
If you report monthly, the ATO lists October 21 as the final date for September monthly activity statements. That is also a Wednesday. So you may have two dates in the same fortnight.
| Quarter | Months covered | Lodge and pay by |
|---|---|---|
| Quarter 1 | July, August, September | 28 October (Wednesday in 2026) |
| Quarter 2 | October, November, December | 28 February. The ATO says no later date applies, because a one month extension is already built in |
| Quarter 3 | January, February, March | 28 April |
| Quarter 4 | April, May, June | 28 July |
The ATO page lists those dates without a year, so always read the date printed on your own statement.
Super: why October 28 is not your super deadline anymore
This is the part that catches owners out. For years, quarterly super was due on the 28th after each quarter ended. The ATO quarterly super payment due dates page still shows that old pattern, but it covers only earnings paid up to June 30, 2026.
From July 1, 2026, the ATO page About Payday Super says Payday Super applies. You pay super with each payday instead of once a quarter. Funds must receive the money within 7 business days after you pay your employees. There are exceptions, such as for new employees.
The ATO gives an example on its ATO page on managing super during the changeover. If you pay staff on Monday, July 6, the super is due in their funds by Wednesday, July 15. The same idea applies to every payday since, including the ones this quarter.
The ATO October due dates page lists no super items at all. So if you have been marking October 28 in your calendar for super, change it. Your super is now tied to each pay run.
| Super item | What the ATO says | Date or timing |
|---|---|---|
| June quarter 2026 super (earnings paid April 1 to June 30) | Must be in employees’ super accounts | 28 July 2026 (already passed) |
| Missed the June quarter date | Lodge a super guarantee charge statement and pay the charge | By 28 August 2026 |
| Super on paydays from July 1, 2026 | Payday Super rules apply | Received by the fund within 7 business days after payday |
| Super guarantee charge under Payday Super | The ATO assesses it, so you do not lodge a statement | Applies when super is not received in time |
The ATO also says that in the first year of Payday Super it will not focus compliance action on you if you pay each payday on time and fix errors quickly. That is a guideline, not a free pass. Build the habit now.
Lodging through a tax agent or BAS agent
The ATO BAS agent lodgment program for 2026 to 27 lists a concession date for the July to September 2026 quarter. The original date is 28 October 2026. The agent concession date for lodgment and payment is 25 November 2026, a Wednesday.
There are conditions. The ATO says the concession applies when your agent lodges eligible quarterly activity statements electronically, through Online services for agents or the Practitioner lodgment service. If it is your first activity statement, or your last one was lodged on paper, an earlier date may apply. Ask your agent which date covers you.
That is why a good agent will still want your records early. The extra time belongs to the agent program. It is not a reason to start late.
Lodging and paying are two different things
The ATO page on how to lodge your BAS says a GST registered business needs to lodge a BAS. It reports GST, PAYG instalments, PAYG withholding and other taxes. It also says you must lodge and pay any amount owed by the due date. Those are two actions, not one.
The ATO page on how to lodge and pay PAYG instalments makes the same split for instalments. Lodging means sending the statement or instalment notice, online, by mail or through an agent. Paying means you choose a payment option. If you get an instalment notice and pay the amount shown, you do not need to lodge it. You do need to lodge if you want to vary the instalment amount.
Nil BAS is the one people forget. The ATO says that even with nothing to report, you still lodge as nil by the due date.
On interest, the ATO says to pay in full and on time to avoid general interest charge and firmer action. The page we read gave no rates or penalty amounts, so we will not quote any.
How to lodge your quarterly BAS in 5 steps
- Close your books through September 30. Reconcile every bank and credit card account first.
- Check your GST accounting basis, because the ATO says the amounts you report depend on it.
- Run your GST and PAYG figures from the books, then compare them to your statement.
- Lodge online, through your tax or BAS agent, or by mail. The ATO says mail can take up to 3 weeks after the generation date to arrive, so do not leave paper to the last week.
- Pay the amount owed using your payment reference. Then save the confirmation with your records.
The ATO page on completing your BAS for GST says which labels you complete can depend on the method you choose. Read it before you fill in a single box.
Why messy books make a BAS harder
A BAS is only as good as the books under it. In the QuickBooks files we review, the problems we see most are no bank rules, mixed personal and business spending, unreconciled history and a wrong start date. Any one of those makes GST numbers hard to trust. Read the full 5 QuickBooks setup errors we see most to see what each one looks like.
If you are behind, start with our retroactive bookkeeping guide. For a clean quarter close, use our quarter end bookkeeping close checklist. And if you also trade in Canada, compare this with the Canada GST/HST deadlines for Q3. The idea is similar, but the dates and rules are not.
What to do this week
- Open your statement and confirm the due date printed on it.
- Finish reconciliations for July, August and September.
- Ask your agent if the November 25 concession applies to you.
- Check that your payroll software pays super with each pay run, not quarterly.
- Put one reminder in your calendar for lodging and one for paying.
Frequently asked questions
What is the Australia BAS due date for July to September 2026?
The ATO lists October 28 as the date to lodge and pay quarter 1 activity statements. In 2026 that is a Wednesday. If a due date falls on a weekend or public holiday, you have until the next business day.
Can I get extra time to lodge my BAS?
The ATO says you may be eligible for an extra 2 weeks if you lodge online, and a registered tax or BAS agent may give you extra time. For agent clients the ATO lists November 25, 2026 as the concession date for this quarter, with conditions.
Is super due on October 28, 2026?
Not under the new rules. The ATO says that from July 1, 2026, super must reach employees’ funds within 7 business days after each payday. The old quarterly 28th date covers only earnings paid up to June 30, 2026.
Do I lodge a BAS if I had no sales or purchases?
Yes. The ATO says that if you have nothing to report you still lodge your BAS as nil by the due date.
Is lodging a BAS the same as paying it?
No. The ATO treats them as two steps. You lodge the statement, then you pay what you owe by the due date. Doing one does not cover the other.
Sources
- ATO page on due dates for lodging and paying your BAS (ato.gov.au)
- ATO BAS agent lodgment program for 2026 to 27 (ato.gov.au)
- ATO page About Payday Super (ato.gov.au)
- ATO page on managing super during the changeover (ato.gov.au)
- ATO quarterly super payment due dates page (ato.gov.au)
- ATO page on how to lodge your BAS (ato.gov.au)
- ATO page on how to lodge and pay PAYG instalments (ato.gov.au)
- ATO October due dates page (ato.gov.au)
- ATO page on completing your BAS for GST (ato.gov.au)
Want a second pair of eyes on your books?
Senvora Group runs monthly bookkeeping for business owners, with clean reconciliations ready before every lodgment. See our outsourced bookkeeping service or DM Aryan. Is your September quarter ready to lodge?
