Running out of time to lodge your BAS? A BAS extension can give your business extra breathing space—but it’s not as simple as just asking for more time.
Many Australian businesses make avoidable mistakes when applying, leading to rejected requests, penalties, and interest charges.
In this guide, we’ll break down the most common BAS extension mistakes, explain how the process works, and share practical tips to improve your chances of approval in 2026.
Key Takeaways
- A BAS extension gives extra time to lodge, not always to pay
- Extensions are only approved for valid and unforeseen circumstances
- Last-minute applications are more likely to be rejected
- The ATO requires clear, detailed explanations
- Payment deadlines may still apply unless separately extended
What is a BAS Lodgement Extension?
A BAS lodgement extension is an allowance by the ATO that gives businesses more time to submit their Business Activity Statement.
However, it’s important to understand:
- It is not a standard option
- It is only granted in genuine situations, such as:
- Illness or injury
- Natural disasters
- System outages
- Third-party delays
- Major business disruptions
Think of it as a backup option, not a regular strategy.
How to Apply for a BAS Extension in Australia
There are three main ways to get extra time:
1. Agent Lodgement Program
If you work with a registered BAS or tax agent like Supertax, you may already receive automatic extended deadlines through the ATO’s agent program.
2. Online Lodgement Concession
Businesses lodging BAS online may receive a 2-week extension automatically for:
- September quarter
- March quarter
- June quarter
No application required.
3. Manual BAS Extension Request
If you don’t qualify above, you can apply manually:
- Call ATO: 13 28 66
- Use ATO Secure Mail (myGov or Business Portal)
You must provide:
- Reason for delay
- Supporting details
- Requested timeframe
Common BAS Extension Mistakes to Avoid
1. Waiting Until the Last Minute
Late applications are one of the biggest reasons for rejection.
- Requests made on or after the due date are treated more strictly
- Processing delays can lead to penalties and GIC (interest)
Tip: Apply as soon as you know there’s an issue
2. Providing Vague Reasons
Saying “cash flow issues” or “staff shortage” is not enough.
The ATO expects:
- Clear explanation
- Supporting evidence
Better examples:
- System crash with reports
- मेडिकल certificate for illness
- Financial statements showing disruption
3. Assuming Payment is Also Extended
This is a costly misunderstanding.
A lodgement extension:
- Delays submission
- Does NOT automatically delay payment
You must apply separately for a payment extension.
4. Using Unregistered Agents
If your agent is not registered with the Tax Practitioners Board, your request may be ignored.
Result:
- No valid extension
- Full penalties apply
5. Applying for Ineligible Obligations
Not all BAS-related items qualify.
Eligible:
- Quarterly BAS
- Annual GST returns
- PAYG annual reports
Not eligible:
- Monthly BAS
- Instalment notices (R, S, T, N forms)
- Some large business entities
6. Missing ATO Notifications
Many businesses don’t check the correct inbox.
ATO responses are usually sent to:
Online Services Practice Inbox
Missing this can mean:
- Rejection goes unnoticed
- Penalties continue accumulating
7. Poor Compliance History
Your past behaviour matters.
If you:
- Frequently lodge late
- Have unpaid tax debts
Your extension request is less likely to be approved.
Tips to Improve BAS Extension Approval Chances
Apply Early
Shows proactive compliance and improves approval likelihood
Use Secure Mail
Fast, trackable, and preferred by the ATO
Request Partial Extensions
Lodge BAS on time and only request payment extension if needed
Monitor ATO Announcements
During disasters or major events, automatic extensions may apply
Keep Records
Always save:
- Reference numbers
- ATO confirmations
- Copies of requests
Why Work with Supertax?
Managing BAS deadlines, extensions, and compliance can be stressful—especially when rules are strict.
At Supertax, we help you:
- Lodge BAS accurately and on time
- Access ATO agent extensions
- Avoid penalties and interest
- Stay fully compliant year-round
Our Packages
Only Bookkeeping & BAS
- From $165/month + GST
- Ideal for small businesses
Bookkeeping & Tax Combined
- From $225/month + GST
- BAS + Tax returns included
All-Inclusive Package
- From $280/month + GST
- Bookkeeping, BAS, Payroll, Super & Tax
- Cancel anytime
- Unlimited support
- Quick onboarding
Get Expert Help Today
Avoid costly BAS mistakes and improve your chances of extension approval with expert support.
- Suite 1, 7 Bridge St, Werribee Victoria 3030, Australia
- (03) 7074 8818
- info@supertax.com.au
https://supertax.com.au/
Book a consultation today and stay ahead of your BAS deadlines.
This article contains general information only and does not take your personal circumstances into account. Tax and superannuation rules change, and some measures discussed may be subject to legislation. Speak with a registered tax agent before acting.
Need advice on your situation?
Book a free 15-minute consultation with a registered tax agent at Supertax.
