the dates that matter (and what to do if you can't pay)
The July to September quarter has closed, and your BAS is now due. When it's due depends on who lodges it and how.
📜 If you lodge your own paper-form BAS: 28 October 2026
Businesses that lodge their own quarterly activity statement by paper form have until Wednesday 28 October 2026 to lodge and pay for the July to September quarter.
👩🏼💻 If a registered BAS Agent lodges for you: 25 November 2026
When a registered BAS or tax agent lodges electronically on your behalf, the ATO usually allows an extra four weeks. For this quarter, that means Wednesday 25 November 2026.
There's a catch: your agent needs your records well before the due date to reconcile, check and lodge. If we look after your BAS, please send through your July to September records as soon as you can.
☠️ Can't pay? Lodge anyway
This is the most important tip in this article. If you can't pay your BAS in full by the due date, lodge it on time anyway.
Late lodgment can attract a failure-to-lodge penalty on top of any interest on the unpaid amount. Lodging on time keeps you out of that, and shows the ATO you're engaging.
Once lodged, you can often set up a payment plan for the balance, either online or with help from your BAS Agent. The ATO is far easier to work with when your lodgments are up to date.
👀 Looking ahead: the December quarter
The October to December quarter has a different rhythm. Its BAS is due 28 February 2027, and this quarter has no extra agent concession. That date applies whether you lodge yourself or use an agent.
The Christmas and January break makes it easy to fall behind this quarter. Starting it with clean, reconciled books makes February far less stressful.
🍽️ Let us take it off your plate
Exact BAS & Bookkeeping is a registered BAS Agent based in Melbourne's eastern suburbs. We prepare and lodge BAS for small businesses across the outer eastern suburbs.
Call 03 9860 4480 or visit exactbas.com.au.
