BAS quarterly lodgement
high priorityquarterlysole-trader, small, medium
Due
28 July 2026
53 days from today
What to file
BAS quarterly lodgement + payment (1 month after quarter end).
Who is affected
GST-registered businesses with quarterly reporting cycles — typically those under $20M turnover.
Penalty if missed
Failure-to-lodge penalty (1-5 penalty units depending on entity size) plus general interest charge on unpaid net amount.
Applies to
BAS lodgers
Prep checklist
- Reconcile GST input/output for the quarter
- Check PAYG instalments and PAYG withholding figures
- Reconcile wages, super and fuel tax credits
- Lodge through Online Services for Business or registered tax agent
- Pay net amount by 28th of following month
On Rules Mate