If you lodge a quarterly BAS, the date to circle is Wednesday 28 October 2026. That is the due date for the July to September quarter, and it is the first one since payday super replaced quarterly super payments on 1 July. Some employers are still treating this date the old way, so it is worth a quick check.

The key dates

  • 28 October 2026: the due date for lodging and paying your quarter 1 BAS. The ATO shows the due date on your BAS.
  • 25 November 2026: the extended date for lodging and paying if your BAS is lodged through a registered agent under the ATO's lodgment program and you meet its conditions.

If you are not already with an agent, do not assume you can join the program at the last minute. Check with the agent first.

Super is different now

Under the old system, 28 October was also the date your September quarter super was due. That is no longer how it works. Since 1 July 2026, super must reach each employee's fund within 7 business days of payday, with longer timeframes in some cases, such as for new employees. So there is no single quarterly super date to hit.

The ATO also says employers now report each employee's year to date qualifying earnings and year to date super liability through Single Touch Payroll on every payday. That means your payroll data should show the super you owe at any moment, and any gaps are visible to the ATO as they happen.

What to do before 28 October

  • Reconcile your super. Compare the super you owed on each payday this quarter with what your fund or clearing house shows as received. Fix anything that bounced or went to the wrong fund now.
  • Check your payroll reports. Make sure the STP figures match your payroll and your accounting software before you prepare the BAS.
  • Reconcile GST and PAYG. Match your sales and purchases to your bank feed, and confirm you hold tax invoices for any GST credits you plan to claim.
  • Set the cash aside. Work out the GST and PAYG withholding you owe and move it into a separate account, so the payment does not squeeze your working capital.
  • Talk to the ATO early if cash is tight. Contacting the ATO before the due date puts you in a far better position than paying late.

The bottom line

Treat 28 October as your BAS date and treat super as something you check every pay run. A tidy reconciliation now will make the lodgement itself quick.

This article is general information only and does not take your circumstances into account. Speak to your accountant before making decisions.