Q2 BAS lodgement
high priorityquarterlysole-trader, small, medium
Due
28 February 2027
268 days from today
What to file
Q2 (Oct-Dec) BAS due 28 February.
Who is affected
Businesses registered for GST with quarterly reporting cycles whose BAS covers the October-December quarter.
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
Quarterly 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 28 February
On Rules Mate