BAS Due Dates 2025: Stay on Top of Your Business Lodgement Schedule

For Australian business owners, Business Activity Statement (BAS) lodgements are a vital part of staying compliant with the Australian Taxation Office (ATO). Each year, missing a BAS lodgement deadline can lead to penalties, interest charges, and unnecessary administrative stress.

As we move into 2025, it’s more important than ever to stay on top of your BAS due dates and keep track of quarterly or monthly lodgements. This blog outlines everything you need to know about BAS due dates 2025, including BAS quarters, lodgement dates for tax agents, and best practices to make sure your business remains on track.

What is a BAS?

The Business Activity Statement (BAS) is a form that businesses registered for GST must lodge with the ATO. It reports various tax obligations such as:

• Goods and Services Tax (GST)
• Pay As You Go (PAYG) withholding
• PAYG instalments
• Fringe Benefits Tax (FBT) instalments
• Other tax obligations

Depending on your GST turnover, you may need to lodge BAS monthly, quarterly, or annually.

BAS Quarters 2025 & Their Lodgement Deadlines

Most small to medium-sized businesses in Australia lodge their BAS quarterly. Below are the BAS quarters 2025 along with their standard and extended due dates:

Quarter Period Covered Standard BAS Due Date Tax Agent Lodgement Due Date

Q1 1 Jan – 31 Mar 2025 28 April 2025 26 May 2025

Q2 1 Apr – 30 Jun 2025 28 July 2025 25 August 2025

Q3 1 Jul – 30 Sep 2025 28 October 2025 25 November 2025

Q4 1 Oct – 31 Dec 2025 28 February 2026 28 February 2026

Note: If the due date falls on a weekend or public holiday, lodgement and payment are due the next business day.

These BAS lodgement dates 2025 are applicable for most businesses lodging quarterly on their own or through a registered BAS or tax agent.

Extended BAS Due Dates for Tax Agents

Working with a registered tax or BAS agent comes with several advantages, one of the biggest being extended BAS due dates. The ATO typically provides up to an additional 4 weeks to lodge your BAS if your agent lodges electronically.

For example, for Q1 (ending 31 March 2025), while the standard BAS due date is 28 April 2025, a registered agent can lodge up to 26 May 2025 without penalties.

This additional time can be a major advantage, especially for businesses that manage complex finances or are running multiple operations.

Monthly BAS Lodgement Due Dates

Businesses with a GST turnover of $20 million or more are generally required to lodge BAS on a monthly basis. Here are the standard due dates for the first few months of 2025:

Month Period Covered Due Date

January 2025 1 – 31 Jan 21 February 2025

February 2025 1 – 28 Feb 21 March 2025

March 2025 1 – 31 Mar 21 April 2025

The cycle continues throughout the year, with the due date always on the 21st of the following month.

If you’re unsure about whether your business needs to lodge monthly or quarterly, it’s best to check your GST turnover or consult with a registered tax agent.

Why It's Important to Stay on Top of BAS Dates

Missing your BAS due dates in 2025 can lead to late lodgement penalties, interest on outstanding payments, and potential complications with the ATO. But staying compliant isn’t just about avoiding penalties—it also keeps your business finances accurate and transparent.

Here are a few key reasons to track BAS dates:

✅ Avoid ATO fines and interest charges

✅ Maintain healthy business cash flow

✅ Improve tax-time accuracy

✅ Build trust with stakeholders and the ATO

✅ Save time and resources by avoiding last-minute stress

Tips to Stay Organised with BAS Lodgements

Set calendar alerts: Use Google Calendar or accounting software alerts to remind you of upcoming BAS lodgement dates.

Outsource your BAS preparation: Professional bookkeeping and accounting services can manage your GST and BAS lodgements efficiently.

Reconcile monthly: Even if you lodge quarterly, reconciling your books monthly helps you avoid last-minute errors.

Use cloud-based accounting software: Platforms like Xero, MYOB, and QuickBooks streamline the BAS reporting process.

Work with a tax agent: Get peace of mind knowing your lodgements are handled by professionals and you’re eligible for extended deadlines.

ATO Penalties for Late BAS Lodgement

If you miss your BAS due date, the ATO may impose a Failure to Lodge (FTL) penalty. This penalty is based on the size of your business and how long the BAS is overdue.

The FTL penalty starts at one unit ($313 as of July 2024) and increases every 28 days the return remains unlodged.

Larger businesses may receive multiple penalty units.

To avoid these issues, lodge on time—or early—if possible.

How Aone Outsourcing Solutions Can Help

At Aone Outsourcing Solutions, we provide expert BAS lodgement services for Australian businesses, including support for GST calculations, PAYG, and ATO reporting. Whether you lodge monthly or quarterly, our qualified team ensures timely, accurate submissions with full compliance.

By outsourcing your BAS to us, you can:

• Save time and reduce admin workload
• Avoid penalties and late lodgements
• Focus on growing your business

We work with small businesses, sole traders, and tax agents across Australia, helping them stay compliant and stress-free.

Final Thoughts

Navigating the BAS due dates 2025 doesn’t have to be overwhelming. With the right planning and support, your business can stay compliant, avoid penalties, and maintain smooth financial operations all year round.

Whether you're handling BAS internally or working with a tax agent, staying informed about the BAS quarters 2025, BAS lodgement dates 2025, and tax agent deadlines will ensure you’re always one step ahead.