Quick answer
The big cash dates for Australian businesses in 2026–27 are the quarterly BAS due dates — 28 October 2026, 28 February 2027, 28 April 2027 and 28 July 2027 for most quarterly lodgers — plus super under Payday Super within 7 business days of every payday, the Christmas and New Year shutdown, and 30 June 2027. Arranging a facility a few weeks before each peak is cheaper and calmer than borrowing in the week it's due.
Key points
- Quarterly BAS: 28 October, 28 February, 28 April, 28 July
- Payday Super means super leaves with every pay run, not quarterly
- Christmas 2026 falls on a Friday, with a substitute Boxing Day holiday on Monday 28 December in most states
- Daylight saving runs 4 October 2026 to 4 April 2027
Most business cash crunches aren’t surprises. They’re dates on a calendar that arrive at the same time as something else: a BAS in the same week as a large pay run, a Christmas shutdown just as customers stop paying, a tax bill after the best quarter of the year. The owners who handle them best are the ones who see them coming.
This guide maps the 2026–27 financial year month by month from October, with the dates that draw cash out of a typical Australian business and a note on when to line up funding. Dates are drawn from the ATO, Fair Work Ombudsman and NSW Government. Always check your own obligations with your accountant or registered agent — lodgement programs, industry rules and state holidays vary.
The dates that matter most
| Date | What’s due | Who it affects |
|---|---|---|
| Every payday | Super within 7 business days (Payday Super) | All employers |
| 21st of each month | Monthly BAS | Monthly lodgers, including GST turnover of $20m+ |
| 4 October 2026 | Daylight saving starts | NSW, VIC, SA, TAS, ACT |
| 28 October 2026 | Quarter 1 BAS (July–September) | Quarterly lodgers |
| 25–28 December 2026 | Christmas, Boxing Day and substitute holiday | Everyone |
| 28 February 2027 | Quarter 2 BAS (October–December) | Quarterly lodgers |
| 4 April 2027 | Daylight saving ends | NSW, VIC, SA, TAS, ACT |
| 28 April 2027 | Quarter 3 BAS (January–March) | Quarterly lodgers |
| 30 June 2027 | End of financial year | Everyone |
| 28 July 2027 | Quarter 4 BAS (April–June) | Quarterly lodgers |
The ATO notes online lodgers may receive an extra two weeks to lodge and pay quarterly BAS, except for quarter 2. Your registered agent may have different dates under their lodgement program.
October 2026: daylight saving and the first BAS
What happens: Daylight saving begins at 2am on Sunday 4 October in NSW, Victoria, South Australia, Tasmania and the ACT. Queensland, WA and the NT don’t change their clocks, so their gap to the east-coast business day widens until April. The first BAS of the financial year is due on 28 October for quarterly lodgers.
Cash impact: A July–September BAS can be large for businesses with a strong winter or end-of-financial-year trade. For many, it lands alongside the first full month of spring wages.
Funding move: If the quarter was big, arrange a line of credit in early October rather than the week of the 28th. Businesses in Perth, Brisbane and Darwin should note the new time gap when planning any same-day funding — the funding cut-off checker shows it live.
November 2026: stock up for the peak
What happens: Retailers, hospitality venues and tourism operators are building stock and rosters for December and January. Many suppliers want payment before dispatch.
Cash impact: Cash goes out now; December sales bring it back — for some businesses, not until January.
Funding move: Fund stock with a facility that can be repaid from peak-season sales. See funding stock.
December 2026: Christmas and the shutdown gap
What happens: Christmas Day falls on Friday 25 December and Boxing Day on Saturday 26 December. According to the Fair Work Ombudsman, most states and territories observe a substitute public holiday on Monday 28 December. Many businesses close for one to three weeks; many customers stop processing payments.
Cash impact: Wages, holiday pay, super and rent continue while receipts slow. For employers, Payday Super means super for Christmas pay runs is due within 7 business days — which, with public holidays in the mix, can arrive sooner than it feels.
Funding move: Any funding you’ll need over the break should be settled before the east-coast business day winds down in the week before Christmas. Lenders, solicitors and settlement teams work reduced hours between Christmas and New Year.
If a December or January squeeze is already visible in your numbers, talk to a specialist now, while there’s time to set things up calmly.
January 2027: the slow restart
What happens: Many businesses restart mid-month. Customers catch up on invoices gradually. Tourism businesses are at their peak; many others are at their quietest.
Cash impact: For non-tourism businesses, January receipts are often the weakest of the year, while costs return to normal.
Funding move: Draw on a facility set up before Christmas; avoid scrambling for new finance in the first week back.
February 2027: the quarter 2 BAS
What happens: The October–December BAS is due 28 February. The ATO notes the extra two weeks for online lodgers doesn’t apply to this quarter.
Cash impact: For retailers and hospitality, this is often the biggest BAS of the year, reflecting December trade — due just after the slowest month.
Funding move: This is the date most likely to surprise seasonal businesses. Set aside GST through December, and arrange a facility in January if needed. See funding BAS and GST.
March and April 2027: clocks back, quarter 3 BAS
What happens: Daylight saving ends at 3am on Sunday 4 April 2027. The January–March BAS is due 28 April.
Cash impact: Moderate for most; higher for businesses with strong summer trade.
Funding move: A good time to review any facility — is the limit right, is it being cleared between peaks?
May and June 2027: end-of-financial-year decisions
What happens: Owners make equipment and stock decisions before 30 June 2027. Per the ATO, the $20,000 write-off for eligible assets is now a standing rule rather than a year-by-year extension for businesses under the $10 million aggregated turnover mark, and the ATO adds that businesses that previously opted out of simplified depreciation can re-enter until 30 June 2027 without the usual lock-out.
Cash impact: Pre-EOFY purchases take cash now for a deduction later — the tax benefit arrives when you lodge, not when you buy.
Funding move: Don’t let a tax deduction drive a purchase you can’t fund. If equipment genuinely earns its keep, see funding equipment. Talk to your accountant about timing.
July 2027: new year, new rates, quarter 4 BAS
What happens: A new financial year begins. Award wage changes from the Annual Wage Review typically apply from the first full pay period on or after 1 July. The April–June BAS is due 28 July.
Cash impact: Higher wage costs from July, plus a BAS reflecting the end-of-year quarter.
Funding move: Update your 13-week forecast with new wage rates before the first July pay run.
August and September 2027: annual reports
What happens: Businesses that must lodge a taxable payments annual report do so by 28 August. Tax returns are being prepared.
Cash impact: Usually modest, but accountant fees and any tax payable start to appear on the horizon.
Funding move: A quiet period to set up facilities for the next peak while statements look healthy.
Payday Super: the change running through every month
The biggest structural change in this calendar is Payday Super. From 1 July 2026, the ATO requires employers to pay super guarantee — calculated as 12% of qualifying earnings — so it’s received by employees’ funds within 7 business days of each payday, with 20 business days allowed for a new employee or a new fund. Contributions are reported through Single Touch Payroll.
For cash planning, that means super is no longer a quarterly event that can be planned around BAS. It’s a recurring outflow tied to every pay run. Weekly payers have a super outflow every week. Put it in your forecast alongside wages rather than as a separate quarterly line. See funding payroll and super.
Turning the calendar into a plan
- Mark your dates. BAS, pay runs, super, rent, insurance renewals, loan repayments, and your industry’s seasonal peaks.
- Overlay expected receipts. Be conservative about when customers actually pay.
- Find the pinch points. Where do outflows bunch up before receipts arrive?
- Arrange funding a month ahead of each pinch point.
- Review quarterly. Adjust the plan as the year unfolds.
A standing facility, set up once and used around each pinch point, is usually cheaper and less stressful than a series of emergency loans.
Get ahead of your next peak
The best time to arrange funding is when you don’t urgently need it. Enquiring doesn’t involve a credit check, your details aren’t passed around a list of lenders, and a real person will look at your calendar with you and suggest a structure that fits it. Please answer the form accurately — turnover, time trading and any property all shape what’s available. See if you qualify.
Frequently asked questions
When is BAS due in 2026–27?
According to the ATO, quarterly BAS is due 28 October (July–September), 28 February (October–December), 28 April (January–March) and 28 July (April–June). Monthly BAS is due on the 21st of the following month.
How does Payday Super change my cash calendar?
From 1 July 2026, the ATO requires super guarantee contributions to be received by employees' funds within 7 business days of each payday. Super now leaves your account with every pay cycle rather than as a quarterly lump.
When should I arrange funding for a BAS peak?
Two to four weeks before the due date is ideal. A line of credit set up ahead of the quarter can be drawn when needed and repaid from the following month's receipts.
Do online lodgers get extra time for BAS?
The ATO says online lodgers may receive an extra two weeks to lodge and pay quarterly BAS, but this doesn't apply to quarter 2. Check your own due dates in online services or with your registered agent.