BAS preparation and review checklist

Reconcile the bank, GST, payroll and instalment figures to the ledger before lodging. For 2026-27, quarterly BAS are due 28 October, 28 February, 28 April and 28 July, and agents lodging electronically get 25 November, 26 May and 25 August for quarters 1, 3 and 4.

Reviewed 18 October 2026

A checklist for preparing and reviewing a business activity statement, with the 2026-27 quarterly due dates as the ATO publishes them for registered agents.

General information only, not legal or tax advice. Check the current rules against the source before relying on this. Reviewed 18 October 2026.

How to use it

Use the preparation section for the person doing the BAS and the review section for whoever signs it off. Keep the ticked list with the BAS workpapers.

2026-27 quarterly due dates

Quarter	Standard due date	Agent lodgment program (electronic)
Quarter 1 (Jul to Sep 2026)	28 October 2026	25 November 2026
Quarter 2 (Oct to Dec 2026)	28 February 2027	No concession
Quarter 3 (Jan to Mar 2027)	28 April 2027	26 May 2027
Quarter 4 (Apr to Jun 2027)	28 July 2027	25 August 2027 (ATO says to be confirmed in the 2027-28 program)

Monthly statements are due on the 21st of the following month. The December monthly statement is due 21 February for clients with turnover up to $10 million who report GST monthly and lodge electronically. Clients registered for deferred GST do not get the 21 February date. Paper-lodged quarterly statements do not get the program dates. Statements with monthly PAYG instalments, monthly GST (other than the December concession) or only monthly PAYG withholding are not eligible for the quarterly concession. (ATO activity statements lodgment program)

Before you start

Client is on the agent's client list, with the agent number linked to the activity statement account
GST reporting method (cash or accrual) and period confirmed
Bank accounts reconciled to statements for the full period
Last BAS lodged and any ATO adjustments since then noted

GST

Total sales (G1) agrees to the general ledger
GST-free and input-taxed sales coded correctly
Tax invoices held for purchases where required
Private-use portions and non-deductible expenses excluded
Capital purchases separated
Adjustments for bad debts, refunds or changed use included
Imported goods and reverse-charge items checked

PAYG withholding

W1 and W2 agree to payroll reports and STP data for the period
Withholding from contractors who did not quote an ABN included
Any variance between payroll and ledger explained

PAYG and GST instalments

Instalment amount or rate from the latest ATO notice used
Any variation reasoned and documented

FBT instalments

FBT instalment amount from the ATO included where the client pays FBT by instalment

Fuel tax credits

Report at label 7D, with decreasing adjustments at 7C. Enter 0 rather than leaving 7D blank if nothing is claimed. A missed credit can generally be claimed within 4 years, using the rate at the time the fuel was acquired. (ATO fuel tax credits on BAS)

Fuel purchases and eligible business use recorded
Rate applicable on the date of acquisition used
Missed credits from earlier periods checked against the 4-year limit

Wine equalisation tax (if relevant)

WET payable and WET credits worked out for the period
WET credits claimed through the BAS within 4 years from the day after the BAS was due (ATO WET credits)

Review and lodgement

GST on the BAS reconciled to the GST control account
Large or unusual movements against the prior period explained
Unclaimed GST credits checked against the 4-year time limit, which runs from the due date of the original BAS (ATO GST and fuel tax credit time limits)
Client approval and declaration held before lodgement
Payment amount and due date sent to the client

Questions

When is the Quarter 1 2026-27 BAS due?

28 October 2026, or 25 November 2026 if lodged electronically by a registered agent under the lodgment program.

Is there an agent concession for Quarter 2?

No. The Quarter 2 BAS is due 28 February 2027.

Do paper BAS get the agent concession?

No. Quarterly statements lodged on paper only get the standard due dates.

How long do I have to claim missed GST or fuel tax credits?

Generally 4 years from the due date of the original BAS in which they could have been claimed.

Sources

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