If your business BAS must be filled quarterly, the submission due date is 28 days following the end of the quarter:
First (July, August and September)
Second (October, November and December)
Third (January, February and March)
Fourth (April, May and June)
Note: If BAS is submitted online, the due dates will be extended by two more weeks.
For BAS which are lodged monthly, the due date is 21st day of the month following the end of the taxable period. Exceptionally, schools and associate bodies submission deadline for only December BAS is 21st February of the following year.