28 February (Q2 deadline is extended from 28 January to allow for the holiday period).
Quarterly BAS — Q2 (Oct–Dec)
Business Activity Statement covering October to December. Reports GST, PAYG withholding, PAYG instalments and FBT instalments for the quarter.
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Who this applies to
- All GST-registered businesses
- Employers with PAYG withholding
- Companies with PAYG instalments
What to file
Standard BAS form including GST, PAYG W/H and PAYG instalment fields.
How to file
Via ATO Online Services or accounting software.
Payment due
28 February — same date as the BAS.
Penalties for missing this deadline
FTL penalty 1 unit (A$330) per 28 days late, max 5 units. GIC on unpaid amounts.
Filing checklist
- Account for any holiday season GST adjustments
- Reconcile to bank statements through 31 December
- Lodge and pay by 28 February
- Confirm FBT year (1 April – 31 March) impacts on FBT instalments
Never miss a Australia deadline
AccountsOS tracks every Australian Taxation Office (ATO) and ASIC (Australian Securities and Investments Commission) deadline and reminds you weeks ahead.
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