Quick answer
For 2026–27, quarterly BAS is due 28 October 2026, 28 February 2027 (payable Monday 1 March, as the 28th is a Sunday), 28 April 2027 and 28 July 2027. Monthly BAS is due on the 21st of the following month. Under Payday Super, super must reach funds within 7 business days of each payday. STP finalisation is due 14 July 2027 and the TPAR by 28 August 2027, which falls on a Saturday.
Key points
- Quarterly BAS: 28 October, 28 February, 28 April and 28 July.
- Due dates on weekends or public holidays move to the next business day.
- Payday Super replaced quarterly super deadlines from 1 July 2026.
- Put every date in your cash flow forecast, with an amount beside it.
A tax calendar is really a cash calendar. Each date on it is a day money leaves your account — and the businesses that handle tax time well are simply the ones that knew the dates and the amounts a quarter in advance.
Here are the key ATO dates for the 2026–27 financial year, then how to turn them into a cash plan.
What are the key ATO dates for 2026–27?
| Date | What’s due | Who it applies to |
|---|---|---|
| Every payday (+7 business days) | Super contributions received by funds (Payday Super) | Employers |
| 21st of each month | Monthly BAS for the previous month | Monthly lodgers |
| 28 October 2026 | Q1 BAS (July–September) and PAYG instalment | Quarterly lodgers |
| 28 February 2027 | Q2 BAS (October–December); falls on a Sunday, so lodge and pay by Monday 1 March | Quarterly lodgers |
| 28 April 2027 | Q3 BAS (January–March) | Quarterly lodgers |
| 30 June 2027 | End of financial year | Everyone |
| 14 July 2027 | STP finalisation declaration | Employers |
| 28 July 2027 | Q4 BAS (April–June) | Quarterly lodgers |
| 28 August 2027 | Taxable payments annual report; falls on a Saturday, so lodge by Monday 30 August | Businesses that must lodge a TPAR |
Tax return due dates vary depending on your circumstances and whether you use a registered tax agent, so check yours with your accountant.
If you use a registered tax or BAS agent, ask them for your personalised due dates at the start of the year and put them straight into your forecast. Agents’ lodgment program dates can differ from the standard ones, and knowing them early gives you the most time to plan.
What changed with Payday Super?
From 1 July 2026, the old quarterly super deadlines were replaced. The ATO says a contribution is on time if it’s received by the employee’s fund, with the information needed to allocate it, within 7 business days after paying the employee. For new employees or a new fund, the window is 20 business days after the relevant payday.
For cash planning this is actually simpler: super now leaves with each wage run, so it belongs in the same weeks as wages. The big quarterly super lump has gone. The super guarantee rate for 2026–27 is 12%.
Can you get extra time?
Sometimes. The ATO says quarterly BAS lodged online may qualify for an extra two weeks to lodge and pay, although that doesn’t apply to the October–December quarter, which already has a longer due date. Registered tax and BAS agents may also have different dates under their lodgment program.
Useful as this is, don’t build your cash plan on the extension. Plan to pay on the standard date; treat any extra time as a buffer.
How do you turn the calendar into a cash plan?
- Put each date in your forecast with an estimated amount — BAS, PAYG instalments, wages and super.
- Work backwards. Divide each quarter’s expected BAS by 13 and transfer that amount to a tax account every week. Our guide on how much to set aside for tax shows how to size it.
- Watch for clashes. Where a BAS lands in the same week as a quiet trading period, an insurance renewal or a large supplier payment, move what you can.
- Review monthly and adjust estimates when trading changes.
Our free 13-week cash-flow forecaster lets you add a BAS in the week it’s due and see the effect on your lowest balance.
Looking at the dates and seeing a squeeze coming? Find out what funding could smooth it — enquiring carries no credit check.
Which dates catch owners out most?
- 28 February — the Christmas quarter BAS often lands during a quiet post-holiday period, and in 2027 it moves to 1 March.
- 28 July — the June quarter BAS arrives just after EOFY, sometimes alongside the first bills of the new year.
- The weeks after a strong year — when the income tax on last year’s profit and higher PAYG instalments both arrive.
Our EOFY checklist covers the run-up to 30 June in detail.
Monthly or quarterly BAS: which suits your cash flow?
Most small businesses report GST quarterly, but some choose — or are required — to report monthly. The trade-off:
| Quarterly | Monthly | |
|---|---|---|
| Payments | Four larger payments a year | Twelve smaller payments |
| Admin | Less frequent | More frequent |
| Cash flow | Bigger lumps to plan for | Smoother, but less time holding GST |
| Refunds | Received quarterly | Received sooner — useful for exporters or businesses with regular GST credits |
If your business regularly receives GST refunds, monthly reporting can bring that cash in faster. If you pay GST, quarterly gives more time between payments but demands discipline. Talk to your accountant or BAS agent about which suits you, and match your weekly tax set-aside to whichever cycle you use.
Staying ahead of the calendar
When a due date and a cash dip coincide, paying the ATO on time protects your record and avoids ATO interest that, from 1 July 2025, is no longer tax deductible.
We consider trading businesses for cash-flow facilities typically from $5,000 to $500,000, and property-secured loans from $20,000 to $5,000,000; ATO debt is looked at case by case. There’s no credit check to ask, we keep your details to ourselves rather than passing them to a line-up of lenders, and a real person calls to talk through the timing. Tell us the due date, the amount and your turnover as accurately as you can — it helps us suggest the right option on the first call.
Frequently asked questions
When is the October 2026 BAS due?
The July to September 2026 quarterly BAS is due on 28 October 2026. If you lodge online you may be eligible for extra time; check the date shown in your ATO online services or with your BAS agent.
What happens when a due date falls on a weekend?
The ATO says that when a lodgment or payment due date falls on a day that isn't a business day, you can lodge or pay on the next business day.
When are PAYG instalments due?
The ATO says quarterly PAYG instalments are generally due 28 days after the end of each quarter, so they usually line up with quarterly BAS dates.
Does Payday Super change my super due dates?
Yes. From 1 July 2026, instead of quarterly deadlines, super needs to reach an employee's fund within 7 business days after each payday, or 20 business days for new employees in certain cases.
Are these dates the same if I use a tax agent?
Registered tax and BAS agents can have different lodgment program dates for some obligations. Your agent will tell you the dates that apply to your business.