BAS Statement Due Dates for Mornington Peninsula Businesses: 2025-26 and 2026-27

For Mornington Peninsula businesses, BAS statement due dates carry a layer of complexity that flat-income businesses don't face: seasonality. When 60-70% of your annual revenue arrives between November and April, the quarterly BAS calendar creates cash flow pinch points that need planning, not just compliance. This guide gives you the complete BAS statement due date schedule for FY2025-26 and FY2026-27, with specific guidance on how seasonal businesses on the Peninsula should manage BAS provisions through the year.

Watch: BAS Statement Due Dates Explained

Quarterly BAS Statement Due Dates: FY2025-26 and FY2026-27

Q2 has the same due date for all filers. The self-lodge date was permanently extended from 28 January to 28 February, so BAS Agents receive no additional extension for Q2.

How BAS Due Dates Affect Mornington Peninsula Seasonal Businesses

The BAS calendar does not flex for seasonal businesses. Every quarter has a due date regardless of how little income you earned. For Mornington Peninsula accommodation operators, tourism businesses, beach hire services, and hospitality venues, this creates a specific challenge:

• Q1 (July-September): Typically the quietest quarter. GST collected is low, and the BAS may even produce a refund if you've had significant business expenses without corresponding income. The Q1 BAS due date of 28 October falls while the spring shoulder season is just beginning.
• Q2 (October-December): The start of summer. GST collected ramps up sharply through November and December. The Q2 BAS is due 28 February, right as the summer season ends. A business that earns $80,000 in GST-inclusive revenue over Q2 owes approximately $7,272 in net GST, money that may have already been spent on summer staffing, stock, or repairs if not set aside deliberately.
• Q3 (January-March): Peak summer. Highest GST collected of the year. Q3 BAS due 28 April (or 25 May via BAS Agent) arrives just as the season concludes. This is often the largest BAS payment of the year.
• Q4 (April-June): The wind-down. Income drops sharply. BAS due 28 July covers the quietest period of the year. GST owing is often minimal or a refund period if expenses continued while income dropped.

The Essential Habit: Set Aside GST Every Week

The most reliable way to avoid a BAS payment shock on the Mornington Peninsula is to treat GST as money that was never yours. Every time income arrives, 1/11th of it belongs to the ATO. For a business receiving $11,000 in GST-inclusive payments, $1,000 is GST collected. Transfer it to a separate savings account the same day.

In Xero, you can run a BAS Summary report at any time during the quarter to see your current GST liability in real time. Checking this monthly means you always know roughly what your next BAS payment will be, well before the due date arrives.

Monthly BAS Statement Due Dates

Monthly BAS lodgement is mandatory for businesses with $20 million+ in annual turnover. Smaller businesses can elect monthly lodgement voluntarily.

PAYG Instalment Variation for Seasonal Income

If your Mornington Peninsula business pays income tax through PAYG instalments (reported on your BAS or a separate IAS), you may be able to vary the instalment amount if your income is significantly different from the ATO's estimate. Seasonal businesses with high summer income and low winter income often find the ATO's instalment calculation based on the prior year understates what the peak quarter will owe, or overstates instalments in quiet months when cash is tight.

You can vary PAYG instalments on the relevant BAS before the due date. If you vary too low (less than 85% of your actual annual income tax liability), the ATO applies a general interest charge on the shortfall. This is a legitimate planning tool, but get advice from your BAS Agent before varying significantly, because getting the estimate wrong creates an interest cost.

BAS Agent vs Self-Lodge: Extension Dates for Mornington Peninsula Businesses

For seasonal Mornington Peninsula businesses, the BAS Agent extension on Q3 (Jan-Mar, peak season) is particularly valuable — it shifts the due date from 28 April to 25 May, giving businesses an extra month after the summer season closes to reconcile and lodge. True Tally is a Registered BAS Agent (26360186).

Late Lodgement Penalties

Missing a BAS statement due date triggers the ATO's failure-to-lodge (FTL) penalty automatically. As at July 2026, the penalty is $313 per 28-day period of lateness, up to a maximum of $1,565 for a single BAS. In addition, general interest charge at approximately 11-12% per annum applies on any unpaid tax from the original due date.

For Mornington Peninsula businesses anticipating a cash flow problem around Q2 or Q3 BAS payments, contacting the ATO before the due date to discuss a payment arrangement is significantly better than not lodging. The ATO can set up payment plans and, in some cases, remit FTL penalties where you've proactively engaged. Ignoring the due date and hoping for the best is the worst possible approach.

Frequently Asked Questions