When Is BAS Due in Queensland, and What Happens If You Miss the Deadline?

For BAS lodgement in Brisbane, due dates follow the national ATO calendar: quarterly BAS is generally due on the 28th day after each quarter, except Q2, which is due 28 February. Missing the deadline can trigger ATO Failure to Lodge penalties and daily interest on unpaid amounts from the ATO.

When is BAS due in Queensland?

For most Queensland small businesses, BAS is due quarterly on the 28th day of the month following each quarter — except for the October–December quarter, which is due 28 February the next year. The ATO due dates for BAS confirm that quarterly activity statements are due on the 28th day of the month following the reporting period, except for quarter 2, which is due on 28 February of the following calendar year.

Reporting frequency depends on how your business is registered. The Australian Government’s business.gov.au guide to BAS confirms that BAS due dates “can be quarterly, monthly or yearly”. Higher-turnover businesses — generally those with GST turnover of $20 million or more — report monthly, with the activity statement due on the 21st of the following month.

Quarter	Reporting period	Standard due date	If you lodge online yourself
Q1 2025–26	1 Jul – 30 Sep 2025	28 Oct 2025	Extra 2 weeks may apply
Q2 2025–26	1 Oct – 31 Dec 2025	28 Feb 2026	No further extension
Q3 2025–26	1 Jan – 31 Mar 2026	28 Apr 2026	Extra 2 weeks may apply
Q4 2025–26	1 Apr – 30 Jun 2026	28 Jul 2026	Extra 2 weeks may apply

The ATO’s guidance on BAS due dates notes that businesses lodging online “may be eligible for an extra 2 weeks to lodge and pay” their quarterly BAS, but this concession does not apply to Q2 because the 28 February date already includes a one-month extension. If a due date falls on a weekend or public holiday, you have until the next business day to lodge and pay — a useful buffer when dates land near the Ekka, Easter, or the Christmas–New Year break.

Does partnering with a BAS agent give you more time?

Yes — clients of registered BAS or tax agents who lodge electronically generally receive additional time under the ATO’s BAS agent lodgment program. The program provides lodgment and payment concessions when registered agents electronically lodge eligible quarterly activity statements, which can move the standard 28-day deadline several weeks later.

The concession is not automatic. To be eligible under the ATO’s BAS agent lodgment program:

• Your BAS must be lodged electronically — paper lodgements do not qualify.
• The previous quarter’s activity statement must also have been lodged electronically.
• The current activity statement must be generated after the previous one was lodged electronically — first-time statements may default to the earlier due date.
• Your agent must be registered with the Tax Practitioners Board (TPB) to provide BAS services for a fee.

If you are weighing up self-lodging versus engaging a BAS agent in Aspley or elsewhere on Brisbane’s Northside, the extra time and the safe harbour protection are two of the main reasons many SME owners outsource their quarterly BAS.

For many SMEs, the extra lodgement time is useful — but the bigger benefit is having someone qualified checking the numbers before they go to the ATO. Financial Strategies Group supports businesses across Aspley and Brisbane’s Northside with BAS preparation, electronic lodgement and practical bookkeeping systems that make quarterly compliance easier. 

What happens if you miss the BAS deadline?

If you lodge your BAS late, the ATO may apply a Failure to Lodge (FTL) penalty and charge interest on any unpaid amount. According to the ATO’s Failure to Lodge guidance, an FTL penalty may apply where a taxpayer has an obligation to lodge or report by a particular date but does not lodge by that due date.

The FTL penalty is calculated in penalty units. The base penalty is one penalty unit for every 28 days (or part thereof) that the document is overdue, up to a maximum of five penalty units for small entities. The ATO penalty unit values confirm that the penalty unit amount is $330 for offences on or after 7 November 2024 (it was $313 from 1 July 2023 to 6 November 2024).

For a small business that fails to lodge a single BAS, the cumulative penalty based on the current $330 penalty unit grows as follows:

Days overdue	Penalty units	Penalty (small entity)
1 – 28 days	1 unit	$330
29 – 56 days	2 units	$660
57 – 84 days	3 units	$990
85 – 112 days	4 units	$1,320
113 days or more	5 units (maximum)	$1,650

Medium and large entities are subject to multipliers, so the maximum can be substantially higher. The ATO usually warns taxpayers by phone or in writing before issuing an FTL notice, as set out in the Failure to Lodge guidance.

On top of the FTL penalty, the ATO applies the General Interest Charge (GIC) to any tax remaining unpaid after the due date. The ATO’s current GIC rate is 11.17%, and it compounds daily. From 1 July 2025, GIC is no longer tax-deductible, which makes the real cost of carrying an overdue BAS debt higher than it was in earlier years.

One important relief mechanism applies if you used a registered tax or BAS agent. Under the ATO’s safe harbour rules, a client will not be liable for an FTL penalty where the document was lodged by a registered agent, the client provided all relevant information in time, and the agent’s failure to lodge was not due to recklessness or intentional disregard of the tax law.

How to lodge your BAS on time

Most Brisbane businesses lodge their BAS electronically. The ATO’s lodgement guidance notes that most businesses that lodge their own BAS prepare and lodge online, and outlines three main channels:

• Online services for business — the ATO’s secure portal for companies, trusts, and partnerships, accessed using myID.
• myGov-linked ATO online services — used by sole traders, who can view, lodge, revise, vary and pay their activity statement online, according to ATO online services for individuals and sole traders.
• A registered tax or BAS agent — who can lodge electronically on your behalf and may unlock the extended BAS agent program due dates.

Whichever channel you choose, you will need your ABN or TFN and the BAS document ID printed in the top-right corner of your activity statement, according to the ATO’s BAS lodgement guide.

What to do if you’ve already missed the deadline

If your BAS deadline has passed, the practical priority is to lodge as soon as possible to stop further penalty units accruing, then consider whether a remission applies. The ATO confirms taxpayers can request a remission of FTL penalties and interest charges in certain circumstances.

A simple action sequence many Brisbane Northside SMEs find useful:

1. Lodge the overdue BAS first, even if you cannot pay the full amount yet — lodging stops further penalty units accruing.
2. Set up a payment plan with the ATO if you cannot pay the full amount by the due date.
3. Request remission of the FTL penalty and GIC where circumstances were outside your control (illness, natural disaster, family bereavement, ATO system issues).
4. If a registered BAS or tax agent was involved, ask whether the safe harbour applies to your situation.
5. Put a process in place — bookkeeping software, a calendar reminder, or an outsourced BAS agent — so the next deadline does not slip.

Persistent non-lodgement is more serious. The ATO may issue formal lodgement notices and, in extended cases, raise default assessments based on its own estimates, which often result in a higher liability than the figure a properly prepared BAS would have shown. Remission is more likely to be granted, according to the ATO’s remission guidance, where the failure was caused by circumstances outside the taxpayer’s control or where remission is otherwise fair and reasonable.

Missing a BAS deadline is stressful, but it is usually easier to manage when you act early and have accurate records ready. A clean lodgement, a realistic payment arrangement and a stronger bookkeeping system can make the next quarter far smoother. Financial Strategies Group works with small businesses across Aspley and Brisbane’s Northside to keep BAS obligations clear, current and manageable. 

This article provides general information only and does not constitute personal financial, tax, or legal advice. Penalty unit values and GIC rates change — check the cited ATO sources for the current figures, and speak with a qualified adviser before making decisions about your specific circumstances.

Frequently asked questions

What is the next quarterly BAS due date in Brisbane?

The next quarterly BAS due date in Brisbane is the 28th of the month after the quarter you are reporting on, except for the October–December quarter, which is due 28 February. The full schedule is published in the ATO BAS due dates schedule. For a Brisbane bookkeeper to track the dates for you, see Finstrat’s BAS and bookkeeping services in Aspley.

Do I get longer to lodge if I use a BAS agent?

Yes — clients of a registered BAS or tax agent who lodge electronically generally receive extended due dates under the ATO’s BAS agent lodgment program. The exact dates each quarter are published by the ATO and depend on prior electronic lodgement. For help with electronic BAS lodgement in Brisbane, speak to a registered agent on Brisbane’s Northside.

What is the BAS late lodgement penalty in 2026?

For a small business, the Failure to Lodge penalty is one penalty unit ($330) for each 28-day period the BAS is overdue, up to a maximum of five units — $1,650. The ATO’s penalty unit values set out the $330 figure, which applies to offences on or after 7 November 2024. To reduce the risk of penalties, consider an outsourced BAS lodgement service in Brisbane.

Does the ATO charge interest on overdue BAS amounts?

Yes. The General Interest Charge (GIC) applies to any tax remaining unpaid after the due date, compounded daily. The ATO’s current GIC rate is 11.17%, and from 1 July 2025, GIC is no longer tax-deductible. If you are struggling to pay on time, a payment plan may help — talk to your accountant or a BAS agent in Aspley.

Can the ATO waive a BAS late penalty?

Sometimes. The ATO has the power to remit all or part of an FTL penalty and GIC where the failure was caused by circumstances outside the taxpayer’s control or where remission is fair and reasonable. The ATO’s remission guidance explains how to make a request. For more complex cases, consider engaging a BAS agent in Aspley to prepare the application.

How do I lodge my BAS online as a sole trader?

Sole traders can lodge through myGov-linked ATO online services. According to the ATO’s activity statement online guidance, you can sign in to myGov and view, lodge, revise, vary and pay your activity statement from the ATO menu. If you would prefer someone else to handle it, see Finstrat’s Brisbane BAS lodgement service.

Who is allowed to lodge BAS on my behalf for a fee?

Only a registered BAS agent or tax agent may provide BAS services for a fee. The Tax Practitioners Board (TPB) regulates BAS agents under the Tax Agent Services Act 2009 and maintains a public register that you can check. Confirm an agent’s registration on the TPB register before engaging a BAS agent in Aspley.

Ready to take BAS off your to-do list?

If quarterly BAS deadlines are squeezing your time, outsourcing to a registered BAS agent can free up hours each quarter and may unlock the ATO’s extended due dates. Learn more about Finstrat’s BAS lodgement and bookkeeping services in Aspley. To speak with us, book a free initial consultation.