Quarter‑1 BAS & super deadlines
- websites8439
- Sep 19
- 3 min read
Updated: Sep 24
If you run a small or medium business, staying on top of your BAS and super obligations is essential for maintaining cash flow and avoiding penalties. From 1 July 2025, the Super Guarantee rate has increased to 12 per cent. This means higher employer costs and a renewed focus on compliance heading into the first quarter of the 2025-26 financial year.
In this article, we cover the key due dates in October for BAS and super, explain what the Super Guarantee increase means for your business, and share practical strategies to help you stay ahead.
Key BAS and super deadlines this October
Obligation | Period | Due Date |
Super Guarantee contributions | 1 July to 30 September 2025 | 28 October 2025 |
Business Activity Statement (BAS) | 1 July to 30 September 2025 | 28 October 2025 (or 25 November 2025 if lodging through a registered tax agent) |
Super contributions must be received by the employee's super fund by 28 October. It is not enough for the payment to leave your account by that date. Lodging late could result in the Super Guarantee Charge, which is not tax deductible. Learn more on the ATO’s super payment due dates page.
Your quarterly BAS, which may include GST, PAYG withholding and PAYG instalments, is due on 28 October for Q1. If you lodge through a registered tax agent, you may be eligible for the extended due date of 25 November 2025.
More information can be found on the ATO’s BAS lodgement page.
What has changed for superannuation in 2025
From 1 July 2025, the Super Guarantee rate rose from 11.5 per cent to 12 per cent. This applies to all ordinary time earnings paid from that date, even if some of the pay period was worked before 1 July.
This change affects your wage budgeting, payroll software setup and overall cash flow. Employers are encouraged to review their payroll systems now to ensure they are compliant and that employee super is calculated correctly.
More details on the new Super Guarantee rate are available on the ATO website.
Cash flow tips to stay on track
Here are some simple but effective strategies to help you manage your BAS and super requirements:
Plan for the increase in super – With the SG rate now at 12 per cent, take the time to review your payroll obligations and budget accordingly. This is especially important for businesses with growing headcount or seasonal staff.
Use cloud accounting software – Platforms such as Xero, MYOB and QuickBooks make it easier to manage your obligations in real time. Automated reminders, bank feeds and BAS reports can save you hours of admin each quarter.
Lodge early and pay early – Waiting until the last week of October can lead to delays and potential penalties. Super payments often take a few days to reach the fund. Consider using the ATO’s Small Business Superannuation Clearing House if you are eligible.
Reconcile monthly – Don’t wait until quarter end to do your books. Reconciling accounts monthly means you will be in a better position to lodge your BAS accurately and on time.
Ask for support when needed – The rules around BAS and super can change frequently. Sageon’s team works with businesses across Australia to provide tax and compliance support that’s proactive, practical and tailored to your needs. Visit our SMB services page to learn more.
For more on BAS requirements, visit the ATO’s Business Activity Statements page.
Why compliance is good for business
Late lodgements can lead to interest charges, penalties and even missed tax deductions. A solid compliance track record also improves your business’s financial credibility, which is especially important if you are applying for finance or looking to grow.
Ensuring your super is paid correctly and on time is not just about avoiding penalties—it also supports your employees’ long term financial wellbeing.
Final thoughts: Stay ahead and avoid stress
Quarter 1 is an important time to set the tone for the new financial year. With both BAS and super due on 28 October for self-lodgers (or 25 November if you lodge through a registered tax agent), this is your chance to implement systems that reduce admin, protect your cash flow and keep your business compliant.
At Sageon, we partner with growing businesses to take the stress out of tax and compliance. Whether you need help with BAS preparation, payroll processing or bookkeeping, our team is ready to support you.
Contact us today and make sure your BAS and super are under control.
