Bas Statement Due Dates

For 2017-18 through 2018-19

BAS or IAS return lodgement dates are specific to your registration type and the arrangements you have with the Tax Office.

The actual due dates for each of your lodgement periods are printed on the forms issued to you by the Tax Office, or advised to you electronically.

The Tax Office encourages electronic lodgment and offers an a conditional 2-week lodgment extension for quarterly non-large business electronic self-preparing lodgers.

Electronic lodgements

The Tax Office is pushing hard for some form of electronic lodgement as the default method, instead of paper returns. Once an electronic lodgment has been made by an entity, the Tax Office will discontinue any further issue of paper forms for completion of future returns.

(Note: For information regarding tax return lodgement dates see tax return lodgment dates)

BAS Statement Return Lodgement Dates (Quarterly)

Full payment is also normally due on the normal lodgment date, unless the Tax Office has agreed to a specific arrangement.

QUARTERLY ACTIVITY STATEMENTS DUE DATES

The lodgment due dates are shown below. Pre-filled forms are usually generated several weeks in advance of the period-end date, and electronic lodgers notified electronically. Paper forms distributed via snail mail necessarily take a little longer. Click this link to see the BAS form generation dates published by the Tax Office.

Quarterly due dates (other than for the December period due in February) ending on the 28th of the month are generally eligible for an automatic 2-week extension if lodged using online services or via a registered agent – see full eligibility requirements here.

BAS Due Dates 2019-20

2019-20 BAS quarterly return periodsDue Date
4th Quarter: (2018-19)
1 April to 30 June 2019
Standard due date 30 July 2019*
online: 25 August 2019
1st Quarter:
1 July to 30 Sept 2019
Standard due date 28 Oct 2019
online: 25 November 2019
2nd Quarter:
1 October to 31 Dec 2019
28 February 2019
3rd Quarter:
1 January to 31 March 2020
Standard due date 28 April 2020
online: 26 May 2020
4th Quarter (2019-20):
1 April to 30 June 2020
Standard due date 28 July 2020
online: 25 August 2020 (t.b.c.)

Source: ato.gov.au  * due date falls on a weekend, automatically extended to Monday

Lodgement Dates – the general rule

The general position with regard to due dates is that from the end of the respective periods:

  • quarterly returns must be lodged within 28 days (section 31.8, and
  • monthly returns must be lodged within 21 days  (section 31.10)

* Quarterly returns with an original due date of 28th lodged electronically generally qualify for an automatic 2 week extension of time. Eligibility conditions exclude large businesses and monthly lodgers – with the exception of small businesses lodging monthly with a tax agent – the December due date of 21 January is extended to 21 February.

Penalties are normally automatically calculated for late lodgment.

In general, where the due date falls on a weekend or public holiday, it is automatically moved to the next business day.

See Lodgment and payment dates on weekends or public holidays for 2018 and 2019

Withdrawal of paper BAS returns

From 1 July 2014, once an electronic statement has been lodged (through any channel), the Tax Office will no longer issue paper BAS forms. Larger businesses (as defined by a turnover test) must lodge electronically.

Large companies –reform to timing of tax instalments

From 1 January 2014 tax payments arrangements for large companies changed, with the commencement of monthly payments, instead of quarterly. See Larger businesses turnover test and further information here.

Amending BAS returns – correcting errors

GST and fuel tax credits errors can be corrected without penalty on either a current or future BAS return (your choice), subject to time and value limits, and provided you are not already subject to compliance action from the Tax Office.

Businesses with GST Turnover of less than $20 million have 18 months to make a correction, other businesses have 12 months.

Value limits are set on a sliding scale according to the GST Turnover of the business, and correcting adjustments can be selectively aggregated and allocated to returns to stay within the time limits for penalty-free voluntary amendment.

See further information provided by the Tax Office, including time and value limits.

If the correction falls outside the time or value limits, then the BAS return for the period of the correction must be revised.

News (July 2018): Small businesses automatic penalty relief – once in 3 years – “inadvertent” errors discovered by the Tax Office during an audit, will not attract a penalty. This concession cannot be applied for: The Tax Office will automatically grant relief, a maximum of once every three years. See details here.

Further information:

Due dates- previous years

Year 2018-19

PeriodDue Date
4th Quarter: (2017-18)
1 April to 30 June 2018
Standard due date 30 July 2018*
agent ELS: 25 August 2018
1st Quarter:
1 July to 30 Sept 2018
Standard due date 29 Oct 2018*
agent ELS: 25 November 2018
2nd Quarter:
1 October to 31 Dec 2018
28 February 2019
3rd Quarter:
1 January to 31 March 2019
Standard due date 29 April 2019*
agent ELS: 26 May 2019
4th Quarter (2018-19):
1 April to 30 June 2019
Standard due date 28 July 2019
agent ELS: 25 August 2019

Year 2017-18

PeriodDue Date
4th Quarter:
1 April to 30 June 2018
Standard due date 28 July 2018
agent ELS: 25 August 2018
3rd Quarter:
1 January to 31 March 2018
Standard due date 28 April 2018
agent ELS: 26 May 2018
2nd Quarter:
1 October to 31 Dec 2017
28 February 2018
1st Quarter:
1 July to 30 Sept 2017
Standard due date 28 October 2017
agent ELS: 25 November 2017
4th Quarter (2016-17):
1 April to 30 June 2017
Standard due date 28 July 2017
agent ELS: 25 August 2017

Year 2016-17

PeriodDue Date
4th Quarter:
1 April to 30 June 2017
Standard due date 28 July 2017 *
agent ELS: 25 August 2017
3rd Quarter:
1 January to 31 March 2017
Standard due date 28 April 2017 *
agent ELS: 26 May 2017
2nd Quarter:
1 October to 31 Dec 2016
28 February 2017
1st Quarter:
1 July to 30 Sept 2016
Standard due date 28 October 2016 *
agent ELS: 25 November 2016

 

Year 2015-16

PeriodDue Date
4th Quarter:
1 April to 30 June 2016
Standard due date 28 July 2016 *
agent ELS: 25 August 2016
3rd Quarter:
1 January to 31 March 2016
Standard due date 28 April 2016
agent ELS: 26 May 2016
2nd Quarter:
1 October to 31 Dec 2015
28 February 2016
1st Quarter:
1 July to 30 Sept 2015
Standard due date 28 October 2015
agent ELS: 25 November 2015

Year 2014-15

PeriodDue Date
4th Quarter:
1 April to 30 June 2014
Standard due date 28 July 2014
Electronic auto extension 11 August 2014*
agent ELS: 25 Aug 2014
1st Quarter:
1 July to 30 Sept 2014
Standard due date 28 October 2014 *
agent ELS: 25 November 2014
2nd Quarter: 1 October to 31 Dec 201428 February 2015
3rd Quarter:
1 January to 31 March 2015
Standard due date 28 April 2015 *
agent ELS: 26 May 2015
4th Quarter:
1 April to 30 June 2015
Standard due date 28 July 2015 *
agent ELS: 25 August 2015

 

Year 2013-14

PeriodDue Date
4th Quarter:
1 April to 30 June 2013
28 July 2013
agent ELS: 25 Aug 2013
1st Quarter:
1 July to 30 September 2013
28 Oct 2013 *
agent ELS: 25 Nov 2013
2nd Quarter:
1 October to 31 Dec 2013
28 Feb 2014
3rd Quarter:
1 January to 31 March 2014
28 Apr 2014 *
agent ELS: 26 May 2014
4th Quarter:
1 April to 30 June 2014
Standard due date 28 July 2014
Electronic auto extension 11 August 2014*
agent ELS: 25 Aug 2014

 

Year 2012-13

PeriodDue Date
4th Quarter:
1 April to 30 June 2012
28 July 2012
electronic: 11 Aug 2013
1st Quarter:
1 July to 30 September 2012
28 Oct 2012
electronic: 11 Nov 2013
2nd Quarter:
1 October to 31 December 2012
28 Feb 2013
3rd Quarter:
1 January to 31 March 2013
28 Apr 2013
electronic: 12 May 2013
4th Quarter:
1 April to 30 June 2013
28 July 2013
agent ELS: 25 Aug 2013

 

This page was last modified 2019-07-02