If you have your BAS prepared by DriveTax or another tax agent, you’ll have extra time to lodge your BAS. Your due date is the 25th of the second month after the end of the quarter. For example, the September 2016 BAS will be due on the 25th of November.
If you lodge your own BAS using the paper form, your due date is the 28th of the month after the end of the quarter. The September 2016 BAS will be due on the 28th of October. However December BAS’s are due a month later than usual on the 28th of February to allow for the Christmas break.
If you lodge your own BAS online you have an extra two weeks from the paper lodgment due date. This doesn’t apply to the December quarter because an extension until the 28th of February is already in place.