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BAS and PAYG Due Dates Australia

Use this page when you need quarterly BAS and PAYG instalment timing and want the fastest route into the calendar view that matches sole trader and business obligations.

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Quarterly BAS due dates

Quarterly BAS is due on the 28th of the month after the quarter ends (except Q2, which gets extra time over Christmas). If you lodge it online yourself, you can get an extra 2 weeks for Q1, Q3 and Q4. Lodging through a registered BAS or tax agent generally gives a further concession of about four weeks instead. These concessions apply to the BAS only — see below for PAYG and GST instalment notices, which don't get either one.

QuarterPeriodStandard dueOnline concession (2 weeks)Agent concession (~4 weeks)
Q1Jul – Sep28 October11 November25 November
Q2Oct – Dec28 Februaryn/a28 February
Q3Jan – Mar28 April12 May26 May
Q4Apr – Jun28 July11 August25 August

Q2 has no separate concession — the 28 February date already builds in the Christmas/New Year break. Monthly BAS lodgers are due on the 21st of the following month.

PAYG and GST instalment notice due dates (no concession)

A quarterly PAYG instalment notice, GST instalment notice, or combined PAYG/GST instalment notice (ATO forms R, S and T) is a different obligation from a BAS. The ATO explicitly excludes these from both the 2-week online concession and the registered-agent lodgment program — they're always due on the standard date, whoever lodges them.

QuarterPeriodDue date (forms R/S/T)
Q1Jul – Sep28 October
Q2Oct – Dec28 February
Q3Jan – Mar28 April
Q4Apr – Jun28 July

If you're not sure whether you have a BAS or an instalment notice, check the form letter on the statement itself (form F/G/Y is a BAS; form R/S/T is an instalment notice) — it also carries the due date that applies to you.

Super guarantee due dates: Payday Super

Since 1 July 2026, Payday Super has replaced the quarterly system. A super guarantee contribution must be received by the employee's fund — not just paid — within 7 business days of the payday it relates to (20 business days for a new employee or new fund's first contribution). Late contributions trigger the Super Guarantee Charge (SGC), which is now tax-deductible, and employers no longer lodge a quarterly Super Guarantee Statement — the ATO assesses missed payments directly, or you can lodge a voluntary disclosure statement first.

The quarterly dates below applied only to earnings paid up to 30 June 2026 — kept here for reference, not as a current schedule.

QuarterPeriodSG due (received by fund) — historical, to 30 June 2026
Q1Jul – Sep28 October
Q2Oct – Dec28 January
Q3Jan – Mar28 April
Q4Apr – Jun28 July

See the SG rate history or the employer tax deadlines page for the full Payday Super rules.

Who this is for

Sole traders and businesses that need quarterly BAS and PAYG dates in one place, without opening a generic all-obligations calendar first.

What this page helps you do
→ Open BAS and PAYG dates in a filtered calendar state
→ Move from the due date view into BAS calculation or sole trader tax guidance
→ Use month pages when one quarter is especially deadline-heavy
Next steps

Start with the filtered BAS and PAYG calendar view. Then move into the BAS Calculator or sole trader tax guidance if you need to act on the date instead of just checking it.

FAQ
When is my quarterly BAS due?
Quarterly BAS is due on the 28th of the month after the quarter ends: 28 October (Q1), 28 February (Q2), 28 April (Q3) and 28 July (Q4). Q2 has no extra agent concession because the 28 February date already builds in the Christmas/New Year break.
How much extra time does lodging through a registered agent give me?
For a BAS, lodging through a registered BAS or tax agent generally adds about four weeks: Q1 moves to 25 November, Q3 to 26 May and Q4 to 25 August. If you lodge the BAS online yourself (no agent), you instead get a shorter 2-week concession: Q1 to 11 November, Q3 to 12 May and Q4 to 11 August. Q2 stays at 28 February either way. Quarterly PAYG or GST instalment notices (forms R, S and T) get neither concession — see the next question.
Do PAYG instalment notices get the same lodgment concessions as BAS?
No. The ATO explicitly excludes quarterly PAYG instalment notices, GST instalment notices, and combined PAYG/GST instalment notices (forms R, S and T) from both the 2-week online concession and the registered-agent lodgment program. An instalment notice is always due on the standard date — 28 October, 28 February, 28 April or 28 July — no matter who lodges it or how.
When are super guarantee contributions due?
Since 1 July 2026, Payday Super has replaced the quarterly system: super guarantee contributions must be received by the employee's fund within 7 business days of the payday they relate to (20 business days for a new employee or new fund's first contribution). Late contributions trigger the Super Guarantee Charge, which is now tax-deductible, and employers no longer lodge a quarterly Super Guarantee Statement. The old quarterly dates — 28 October, 28 January, 28 April and 28 July — applied only to earnings paid up to 30 June 2026.
What if a BAS or PAYG due date falls on a weekend or public holiday?
You can lodge or pay on the next business day when the standard due date falls on a weekend or public holiday.
When are monthly BAS lodgements due?
Monthly BAS lodgers are due on the 21st of the following month, rather than the quarterly 28th-of-the-month-after schedule.
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