Many businesses lodge BAS quarterly, while others report monthly or under another applicable arrangement. Your reporting cycle depends on ATO requirements and eligibility. The date displayed on your activity statement or ATO account is the one to check.
What this means in practice
A standard quarterly timetable is a useful planning guide, but it is not a substitute for checking your actual obligation. Agent arrangements, concessions, changes in reporting frequency and non-business-day rules may affect the date. Plan your bookkeeping deadline before the lodgement date, allowing time for questions, approval and payment. The date you send documents to your bookkeeper should therefore be earlier than the final ATO deadline.
Your next steps
- Check the reporting cycle
- Confirm the displayed due date
- Set an earlier records cutoff
- Allow time to approve and pay
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: ATO: BAS due dates ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
