Can't pay your BAS by the due date? The countdown plan

When exactly is it due?

The ATO’s dates for quarterly BAS are fixed:

Quarter	Months	Due date
Q1	July – September	28 October
Q2	October – December	28 February
Q3	January – March	28 April
Q4	April – June	28 July

Monthly BAS is due on the 21st day of the month after the reporting period. If a due date lands on a weekend or public holiday, the ATO gives you until the next business day to lodge and pay. The ATO also says online lodgers may get an extra two weeks for quarterly BAS, except for Q2. If you use a registered agent, ask them for your exact dates — they can differ.

Quarterly PAYG instalments fall on the same 28-day pattern, so for many businesses the BAS bill includes GST, withheld PAYG and an income tax instalment all at once.

What should you do at 14, 7 and 2 days out?

The best time to deal with a BAS shortfall is before it’s a shortfall. Here’s a countdown that keeps the most options open.

14 days out

• Get a draft BAS figure from your bookkeeper or software, not an estimate.
• Split it: GST, PAYG withheld, PAYG instalment. Withheld PAYG is money held for employees and sits closest to director risk, so treat it as the priority.
• Compare it with cash on hand plus what’s reliably coming in before the due date.

7 days out

• If there’s a gap, decide the approach now: payment plan, funding, or a mix. The ATO says businesses owing $200,000 or less may be able to set up a plan online.
• If funding, enquire now — a week is enough time for most pathways.
• If you believe your PAYG instalment is too high for this year, talk to your accountant about whether a variation is appropriate.

2 days out

• Lodge on time regardless. The ATO recommends phoning before the due date if you can’t pay.
• If funding is arranged, confirm it will land before the due date.
• If nothing is arranged, call the ATO, explain the plan and ask about options.

Payment plan or funding?

Both are legitimate. The better choice depends on the size of the BAS and what else is going on:

Consideration	Payment plan	Funding the BAS
Speed to set up	Quick online for debts of $200,000 or less	Same day possible for some cases
Interest	GIC compounds daily; not deductible from 1 July 2025	Cost of finance, agreed up front
Next quarter	New BAS lands on top of the plan	Clean slate; next BAS stands alone
Other finance	An ATO debt can hold up other applications	Debt cleared
Default risk	Missed instalment can make the full balance payable	Standard loan terms

The ATO’s alternative payment plan page also describes interest-free arrangements over 12 months for some small businesses with activity statement debts of $50,000 or less and turnover under $2 million. If you might qualify, check that first. Our page on tax debt business finance goes deeper on the trade-offs.

An illustrative example

Illustrative only. A physiotherapy group’s April–June BAS comes to $67,000, due 28 July. A big insurer payment has been delayed until late August, and July payroll includes a pay rise. On 14 July, the practice manager splits the BAS: $21,000 of PAYG withheld, $38,000 GST, $8,000 PAYG instalment.

With two weeks to go, the owners decide to fund the whole amount rather than start a plan that would overlap with the October BAS. Unsecured funding sized on the practice’s turnover is arranged the following week, the BAS is lodged and paid on 27 July, and the facility is repaid when the insurer pays in August.

How do you avoid a BAS crunch next quarter?

• Move GST to a separate account each week or month, so the money is already set aside.
• Watch withheld PAYG — it’s not your money, even though it sits in your account.
• Put all four due dates in the diary with a 14-day reminder. Our business bill calendar shows how.
• Keep an eye on EOFY. The 28 July BAS arrives at the same time as other year-end costs; see EOFY cash crunch.

What if you’ve already missed the due date?

It happens. The priority is to stop the problem growing:

• Lodge straight away if you haven’t. Lodging late but lodging is better than not lodging at all.
• Contact the ATO to explain the situation and what you’re doing about it.
• Pay what you can now to reduce the balance that’s accruing interest.
• Decide quickly between a payment plan and funding, using the comparison above.

An overdue BAS is a common and manageable situation. An overdue BAS followed by silence is what tends to escalate.

BAS due soon — see if you qualify

A BAS bill that’s bigger than the bank balance is a very normal problem, and a fixable one if you move before the 28th. Tell us the BAS amount, the due date and what else is coming up. You won’t get a credit check just for asking, we don’t sell or scatter your details to a line of lenders, and a real person looks at the figures and calls you. Accurate answers on the form — especially the amount owed and any other tax debt — help us find the right option first time.

Check what’s possible →