What happens if you miss a BAS lodgement due date?

Introduction:

Missing your BAS lodgement deadline, like the crucial October 31 date, can be stressful. If you've missed your BAS lodgement, the Australian Taxation Office (ATO) may impose penalties and interest charges. The good news is you can still take action to minimise these costs.

At CleanSlate, we specialise in helping businesses get back on track quickly. Our expert BAS lodgement support ensures your BAS is lodged as soon as possible, helping you avoid additional penalties. For just $165 per month, we take the stress out of the process, handle all necessary communications with the ATO, and ensure you remain compliant moving forward.

Keep reading to learn about the potential penalties for missing your BAS deadline, how they are calculated, and how our team can help you navigate these challenges.

BAS lodgement deadlines for 2025–26

Your lodgement frequency depends on your annual GST turnover, and businesses using a registered tax agent are eligible for an extended time to lodge under the ATO’s agent program. Not registered for GST yet? We help with the registration process, making compliance and BAS filing much simpler."

Below is a table outlining all BAS reporting types, their standard due dates, and the extended lodgement deadlines available for the 2025–26 financial year:

If you want to dive deeper into managing your tax deadlines, check out our blog post “BAS Due Date 2025-26” which provides a comprehensive overview of all important dates for your business.

What happens if you miss the BAS October 31 deadline?

If your Business Activity Statement (BAS) was due on 31 October 2025 and you have not yet lodged it, you may now face late lodgement penalties from the Australian Taxation Office (ATO).

The ATO issues a Failure to Lodge (FTL) penalty to encourage businesses to meet their BAS reporting obligations on time. The longer the delay, the higher the penalty. The total amount depends on how late your BAS is and the size of your business. The ATO calculates the penalty in 28-day periods after the due date, as shown below.

Note: penalty unit is valued at $330 from 1 July 2025.

If a penalty applies, the ATO will send you a written notice explaining:

• Why was the penalty charged
• The total amount payable
• The payment due date (at least 14 days from the notice date)

In most cases, the ATO does not issue penalties for a single or first-time late lodgement, especially if your BAS results in a refund or a nil balance. However, ongoing or repeated delays can lead to higher penalties, interest charges, and possible compliance action.

Worried about the growing business tax debt? Explore 5 strategies to manage business tax debt and learn how to stay on top of your finances while avoiding further penalties.

BAS lodgement missed? Here's what you can do

Let’s explore more about these steps in detail below.

Steps to take if you miss your BAS lodgement deadline

If you have missed the 31 October BAS lodgement deadline, you still have time to fix it. Acting quickly can reduce penalties and prevent the issue from escalating. The ATO often considers your circumstances before applying additional charges, so taking the right steps now can help you get back on track.

Here are the steps you can take if you missed the BAS deadline:

Step 1: Lodge your BAS immediately

We begin by lodging your outstanding BAS straight away, even if you are not ready to pay the full amount. Prompt lodgement helps stop additional ATO penalties from accruing and shows that your business is taking corrective action.

Once submitted, we confirm the lodgement with the ATO and review any balance, interest, or payment details included in their notice. If you want to stay on top of your records and avoid future delays, our online bookkeeping team is here to help keep everything organised and up to date.

Step 2: Handle all ATO communication

Our tax accountant takes over all communication with the ATO, so you don’t have to. We contact the ATO on your behalf to:

• Confirm your current lodgement status
• Request additional time for submission if available
• Discuss payment plan options or extensions
• Clarify any penalty or interest details applied

Because we are a registered BAS agent, you also receive extended ATO lodgement timeframes that are not available to businesses lodging on their own.

Step 3: Request penalty remission if applicable

If an FTL (Failure to Lodge) penalty has already been applied, our team reviews your situation and prepares a detailed ATO remission request. We highlight valid reasons such as illness, technical issues, or circumstances beyond your control that caused the delay.

Every remission request is submitted correctly through the ATO’s Secure Mail for Business platform or directly by our agents for faster resolution. Our goal is to help you reduce or remove penalties entirely wherever possible.

Step 4: Assess eligibility for safe harbour protection

If the delay occurred while your BAS was being prepared by a previous registered agent, you may qualify for safe harbour protection This protection means you will not be held responsible for penalties if:

• You provided all information on time, and
• The delay was caused by your agent, not you

Our specialists assess whether your case meets these criteria and then request safe harbour cancellation directly through the ATO Online Services for Agents portal

Step 5: Set up a BAS payment plan

If you have a payable amount and need more time to pay, we organise a structured ATO payment plan that suits your cash flow.

Our team negotiates on your behalf to:

• Make a small initial payment (usually around 20%)
• Spread the remaining balance over 3 to 12 months
• Arrange automatic direct debit payments through ATO Online Services

This approach helps you remain compliant without affecting your day-to-day operations.

Step 6: Help ou stay on schedule for future BAS lodgements

Once your BAS lodgements are up to date, we help you establish a simple and reliable process to stay compliant every quarter. We:

• Set automated reminders for all future BAS due dates
• Manage monthly or quarterly reconciliations to keep figures accurate
• Prepare and review every BAS well before the due date
• Maintain record-keeping for faster ATO review or audit situations
• Provide regular updates on any BAS-related ATO changes that could affect your reporting

With us, you can manage every BAS period confidently, avoid late penalties, and stay focused on running your business while we take care of your reporting obligations. To further streamline your tax filing process and avoid last-minute stress, read our article on how an online bookkeeper helps small businesses during tax time.

Why choose CleanSlate for your BAS lodgement needs?

If you’re worried about missing your BAS lodgement deadline or facing penalties for late submission, we can help you navigate these challenges. At CleanSlate, our expert team ensures your BAS is lodged on time, accurately, and in full compliance with Australian Taxation Office (ATO) requirements, so you can avoid unnecessary penalties and interest charges.

Here’s how we can help you:

• Accurate and on-time BAS lodgement: Reducing the risk of penalties and interest charges.
• Transparent fixed pricing: Starting at $165 per month, with no hidden fees.
• Stress-free process: Ensuring your BAS is filed correctly without hassle.
• Ongoing support: Helping you stay compliant with timely reminders for future deadlines.

Don’t let BAS lodgement stress impact your business. With CleanSlate, you will never miss a deadline again. We take care of everything, so you can focus on growing your business. Book a call with us today to simplify your BAS lodgement process.