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Make sure you're prepared for your quarter 1 BAS

If you've received a BAS this quarter, make sure you’re ready to lodge and pay by 28 October.

Published 30 September 2026

Quarter 1 BAS is due on 28 October. Now is the time to get your records in order and prepare to lodge and pay.

If you've received a BAS, remember you still need to lodge it even if there's nothing to report. This is called a nil BAS. Lodging a nil BAS helps keep your obligations up to date and can help you avoid unnecessary follow-up action.

To make lodging easier, consider using our online services. Lodging online is secure, convenient and gives you access to your information when it suits you.

If you have a nil BAS, you can also lodge it by calling 13 72 26 and using our automated phone service. Make sure you have your BAS document identification number (DIN) ready when you call. If you're a sole trader, you can also use the ATO app to manage your obligations and receive important account notifications.

Need help? You can build your GST knowledge by registering for an ATO GST masterclass. You can also talk to a registered tax or BAS agent.

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