BAS and PAYG Due Dates Australia
Use this page when you need quarterly BAS and PAYG instalment timing and want the fastest route into the calendar view that matches sole trader and business obligations.
Quarterly BAS and PAYG instalments are due on the 28th of the month after the quarter ends (except Q2, which gets extra time over Christmas). Lodging through a registered BAS or tax agent generally gives a further concession of about four weeks.
| Quarter | Period | Standard due | Agent concession |
|---|---|---|---|
| Q1 | Jul – Sep | 28 October | 25 November |
| Q2 | Oct – Dec | 28 February | 28 February |
| Q3 | Jan – Mar | 28 April | 26 May |
| Q4 | Apr – Jun | 28 July | 25 August |
Q2 has no separate agent concession — the 28 February date already builds in the Christmas/New Year break. Monthly BAS lodgers are due on the 21st of the following month.
Super guarantee contributions must be received by the employee's fund (not just paid) by these dates. Late super is not tax-deductible and triggers the Super Guarantee Charge, so allow a few business days for clearing.
| Quarter | Period | SG due (received by fund) |
|---|---|---|
| Q1 | Jul – Sep | 28 October |
| Q2 | Oct – Dec | 28 January |
| Q3 | Jan – Mar | 28 April |
| Q4 | Apr – Jun | 28 July |
When a due date falls on a weekend or public holiday, you can lodge or pay on the next business day.
Sole traders and businesses that need quarterly BAS and PAYG dates in one place, without opening a generic all-obligations calendar first.
Start with the filtered BAS and PAYG calendar view. Then move into the BAS Calculator or sole trader tax guidance if you need to act on the date instead of just checking it.