The September quarter has closed, and your July–September 2026 BAS is next on the list. It’s also the first full quarter under Payday Super, so a few things look different this time.
Due dates
- 28 October 2026 if you lodge yourself.
- 25 November 2026, generally, if you lodge electronically through a registered tax or BAS agent.
Late lodgement can attract penalties and general interest charges, which are no longer tax deductible. If you can’t pay in full, lodge on time anyway and talk to us about a payment plan.
Pre-lodgement checklist
- Bank feeds reconciled to 30 September for every account and credit card.
- GST coding checked: no GST claimed on bank fees, insurance stamp duty, wages, super or overseas subscriptions without GST; GST-free sales coded correctly.
- Tax invoices on file for purchases over $82.50 (including GST) where you’re claiming GST credits.
- PAYG withholding (W1 and W2) agrees with your Single Touch Payroll reports for the quarter.
- Super paid every pay run: under Payday Super there’s no longer a quarterly catch-up date, so check nothing was missed from July onwards.
- Capital purchases recorded at G10, and flagged for the $20,000 instant asset write-off if eligible.
- Fuel tax credits claimed if you use fuel in heavy vehicles or machinery.
- PAYG instalment reviewed: if your income has dropped, you may be able to vary it.
Set aside GST as you go
A simple habit that saves a lot of stress: move the GST component of each sale into a separate savings account when you’re paid. When the BAS arrives, the money is already there.
Let us lodge it for you
Our Growth and Established packages include BAS review and lodgement, and lodging through us generally gives you the later November due date.
This article is general information only and doesn’t take your circumstances into account. Speak to us before acting.
