If your business reports GST quarterly, your Business Activity Statement for the July–September 2026 period is due 28 October 2026. If you lodge it yourself online through the ATO, that deadline extends automatically to 11 November 2026. If a registered BAS or tax agent lodges on your behalf, you may be eligible for a further concession — worth checking with them directly, as eligibility varies.
Why this quarter catches people out
Q1 covers the run-up to the end of the financial year’s first stretch, when many small businesses are still catching up on reconciliations from the previous quarter. Missing the deadline isn’t just a paperwork issue — the ATO applies a Failure to Lodge penalty from the day after the due date, plus a General Interest Charge that compounds daily on any unpaid GST or PAYG balance. Even if you can’t pay in full, lodging on time stops the bigger penalty from kicking in.
What your BAS needs to cover
- GST collected and GST credits claimed
- PAYG withholding for employees
- PAYG instalments, if applicable
- Any other applicable taxes (LCT, WET, fuel tax credits)
A quick pre-lodgement checklist
- Bank and credit card accounts reconciled up to 30 September
- All sales invoices and supplier bills entered and coded correctly
- Payroll finalised for the quarter, including any STP corrections
- GST coding double-checked on unusual transactions (capital purchases, asset sales, overseas purchases)
- Cash flow checked so you know what you owe before the deadline, not after
Don’t leave it until the last week
The businesses that lodge late are almost always the ones that started reconciling late. If your books are already up to date, your BAS should take an afternoon, not a weekend.
Need a hand getting your July–September BAS sorted before 28 October? Book a free 20-minute consultation and we’ll walk through where you stand.
