In brief
- Bookkeeping done every week gives you figures you can act on, not just a BAS once a quarter.
- Quarterly BAS are due on 28 October, 28 February, 28 April and 28 July; a registered BAS or tax agent can have more time for three of them.
- Single Touch Payroll reports each pay to the ATO on or before payday.
- Since 1 July 2026, employers pay super with each pay, and it must reach the employee’s fund within 7 business days.
Why BAS time becomes a scramble
For many small businesses, the weeks before a BAS is due follow the same pattern: receipts to find, bank transactions nobody recognises, and questions from the accountant about what was paid to whom and why.
The stress is only part of the cost. When the books are brought up to date only four times a year, decisions about hiring, buying and pricing are made on old figures. Problems such as an unpaid invoice or a supplier who charged twice are found weeks after they happened, when they are harder to fix.
A routine that keeps the books current
Small, regular tasks are easier than one big catch-up. A routine that works for many businesses:
- Every day: photograph or forward receipts and bills into your accounting software as they arrive
- Every week: reconcile your bank and card accounts, approve supplier bills and follow up invoices that are overdue
- Every payday: run payroll with the right tax withheld, report it through Single Touch Payroll and pay the super
- Every month: reconcile payment platforms and clearing accounts, review who owes you money and look at your profit and loss
Common BAS mistakes
Most BAS problems come from a handful of errors that are easy to catch when the books are reviewed every week rather than once a quarter:
- Claiming a GST credit without a tax invoice: you need one for any purchase over $82.50, including GST
- Coding GST-free or input-taxed items, such as most basic food or bank fees, as if they included GST
- Mixing private spending with business expenses on the same card or account
- Reporting a sale in the wrong period: if you account for GST on an accruals basis, it’s reported when you issue the invoice, even if you haven’t been paid yet
- Leaving out the PAYG tax withheld from wages
Quarterly BAS due dates
If you lodge your own quarterly BAS, it’s due on the 28th day of the month after the quarter ends, except the December quarter, which is due on 28 February. A registered BAS or tax agent who lodges online may have until later under the ATO’s lodgment program, if the conditions are met. These are the dates for 2026–27:
| Quarter | Months | Lodging yourself | Through a registered agent |
|---|---|---|---|
| Quarter 1 | July to September | 28 October | 25 November |
| Quarter 2 | October to December | 28 February | 28 February |
| Quarter 3 | January to March | 28 April | 26 May |
| Quarter 4 | April to June | 28 July | 25 August |
Payroll and super since 1 July 2026
Payday Super started on 1 July 2026. Employers now pay super for each payday instead of each quarter, worked out on the employee’s qualifying earnings. The contribution must reach the employee’s super fund within 7 business days after payday, with the details the fund needs to allocate it; a longer time applies in some cases, such as for a new employee.
If super arrives late or short, the super guarantee charge applies. The ATO now works out the charge itself, including interest and an extra amount for the cost of enforcement. The ATO’s Small Business Superannuation Clearing House closed on 30 June 2026, so businesses that used it now pay through their payroll software, a super fund or another clearing house.
A registered BAS agent can prepare and lodge your BAS and deal with the ATO for you. Only registered BAS and tax agents can charge a fee for these services.
Super is now due with each pay, not each quarter. Check your payroll software and your employees’ fund details before the next pay run.
What to do next
Up-to-date books make BAS time routine, and give you figures you can trust when you make decisions.
My Biz Books can take care of your bookkeeping, payroll and BAS in Xero or MYOB, so your records stay current all year.
