Quarterly BAS dates for lodgment and payment by businesses is normally the 28th of the following month. However, extra time is allowed for the December BAS which is due for lodgment and payment by 28th February.

For taxpayers who lodge through tax and BAS agents the dues dates are 28th two months after quarter end.

Monthly BAS lodgments also have extra time for their December BAS with the due date being 28th February.