BAS Statement Due Dates for Melbourne Businesses: 2025-26 and 2026-27

BAS statement due dates are one of the most commonly asked questions we receive from Melbourne business owners, particularly those who are newly registered for GST or who have recently moved from lodging through an accountant to managing BAS themselves. Missing a due date is not just an administrative inconvenience; it triggers automatic ATO penalties that compound with each 28-day period you remain overdue.

This guide provides the complete BAS statement due date schedule for FY2025-26 and FY2026-27, covering quarterly and monthly filers, BAS Agent extension dates, and what to do if you miss a lodgement date.

Watch: BAS Statement Due Dates Explained

Quarterly BAS Statement Due Dates: FY2025-26 and FY2026-27

Note: Q2 has the same due date for self-lodgers and BAS Agent clients. The self-lodge date for Q2 was permanently extended from 28 January to 28 February, so no additional extension applies for BAS Agents.

What Is a BAS Statement and Who Must Lodge in Melbourne?

A Business Activity Statement (BAS) is the form the ATO uses to collect GST, PAYG withholding (tax withheld from employee wages), and PAYG instalments (prepaid income tax for business owners). Every Melbourne business registered for GST must lodge a BAS on the schedule they registered for: quarterly (the most common) or monthly.

GST registration is mandatory when your annual GST turnover reaches $75,000 ($150,000 for non-profit organisations). There is no Melbourne-specific exemption or threshold, and there is no exemption based on business size. A sole trader in Fitzroy reaching $75,000 in annual revenue is subject to exactly the same BAS obligations as a large corporation in the CBD.

Some businesses must register for GST regardless of turnover. Ride-sharing drivers and food delivery couriers must register as soon as they start. Taxi and limousine drivers have no turnover threshold. These rules apply uniformly across Victoria.

Monthly BAS Statement Due Dates

Businesses with an annual GST turnover of $20 million or more must lodge monthly. Smaller businesses can elect monthly lodgement voluntarily, which some prefer for cash flow control. Monthly BAS statements are due on the 21st of the month following the reporting period.

If the 21st falls on a weekend or public holiday, the due date moves to the next business day.

The Q2 Confusion: Why February Is Not Extended Further

One of the most common misunderstandings among Melbourne business owners is why the Q2 BAS date is not extended when a BAS Agent lodges it. Many people assume that engaging a BAS Agent always results in a later due date, but this is not correct for Q2.

The Q2 BAS (October to December) was historically due on 28 January. The ATO permanently extended this date to 28 February for all filers, self-lodgers and BAS Agent clients alike, starting from FY2019-20. Because the self-lodge date was already extended by a month, no additional agent extension was applied. The result is that both self-lodgers and BAS Agent clients have the same Q2 deadline: 28 February.

This catches many Melbourne businesses off guard because they expect the agent to extend Q2 the same way they extend Q1, Q3, and Q4. It does not. If your BAS Agent tells you Q2 is due 28 February, they are correct.

BAS Agent vs Self-Lodge: What Changes for Melbourne Businesses

Q2 gets no additional BAS Agent extension because the self-lodge date was already extended from 28 January to 28 February. True Tally is a Registered BAS Agent (26360186) and can lodge on behalf of Melbourne businesses with extension dates for Q1, Q3 and Q4.

Late Lodgement Penalties in Victoria

Missing a BAS statement due date triggers the ATO's failure-to-lodge (FTL) penalty regime automatically. As at July 2026, one penalty unit is $313. The FTL penalty for a BAS is one penalty unit per 28-day period of lateness, up to a maximum of five penalty units ($1,565) for a single BAS statement.

In addition to the FTL penalty, general interest charge (GIC) applies on any tax debt from the original due date. GIC is calculated daily at the ATO's published rate, which runs at approximately 11-12% per annum. On a $10,000 BAS liability lodged 60 days late, the GIC alone represents approximately $180.

The ATO has discretion to remit FTL penalties. Common grounds for remission include: first-time lateness with otherwise good compliance history, genuine natural disaster or family emergency, lodging voluntarily before the ATO contacts you, or arranging a payment plan before the due date. Contact the ATO proactively if you know you will miss a BAS due date, waiting makes it harder to negotiate remission.

Frequently Asked Questions