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Australia BAS + PAYG Cash Reserve Calendar (2026): A Weekly Cash Control Workflow for Cafes and Small Restaurants

A practical Australian 2026 guide to convert BAS and PAYG withholding due dates into weekly reserve transfers, reducing deadline-week cash pressure for owner-operators.

Published Feb 14, 2026

australia cafe cash flowBAS due datesPAYG withholdingtax reserveowner operatoraustralia

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Most cash-flow stress in hospitality is not random. It is timing.

When BAS and PAYG are both due, owners who transfer cash weekly stay calm. Owners who wait until due week scramble.

Quick Summary

Put BAS and PAYG on one cash calendar
Reserve weekly, not only at quarter end
Keep tax reserve separate from operating account
Re-estimate reserve amounts every month

Why This Matters in 2026

ABS reported the monthly CPI indicator at 2.5% in the 12 months to December 2025, with food and non-alcoholic beverages at 3.2%. NAB’s January 2026 survey showed business confidence at -2 and business conditions at +3, a mix that reflects cautious operating sentiment.

That means many operators are still trading in a thin-margin environment where deadline timing matters.

Weekly Reserve Formula

weeklyBASReserve = expectedQuarterlyBASNet / 13
weeklyPAYGReserve = expectedMonthlyPAYGWithholding / 4.33
totalWeeklyReserveTransfer = weeklyBASReserve + weeklyPAYGReserve

Run this from real recent figures, not old annual budgets.

Worked Example

Assume:

Expected quarterly BAS net payment: A$10,400
Expected monthly PAYG withholding: A$2,800

weeklyBASReserve = 10,400 / 13 = A$800.00
weeklyPAYGReserve = 2,800 / 4.33 = A$646.65
totalWeeklyReserveTransfer = 800.00 + 646.65 = A$1,446.65

Round up to A$1,470 weekly for a small buffer.

Calendar Setup (10 Minutes)

Add BAS due dates: 28 Oct, 28 Feb, 28 Apr, 28 Jul.
Add monthly PAYG reminders: 14th (internal check), 21st (due date).
Automate one weekly reserve transfer.
Review and adjust reserve numbers at month close.

Common Mistakes

Funding BAS from whatever cash is left in due week
Ignoring payroll growth when estimating PAYG reserves
Mixing tax reserve with supplier-payment account
Treating CPI moderation as proof cash pressure is gone

Friday Checklist

BAS bucket on-track for next due date
PAYG bucket on-track for next monthly due
Payroll trend vs estimate reviewed
Top-up transfer made if needed

Bottom Line

BAS and PAYG are predictable obligations. The pain comes from irregular funding.

A weekly reserve habit is one of the highest-leverage cash controls for small food businesses.

KitchenCost helps owner-operators keep costs current so reserve transfers are based on real margins, not last quarter assumptions.

Sources (checked on 2026-02-14)

Frequently Asked Questions

What are the standard quarterly BAS due dates in Australia?

ATO guidance lists standard quarterly due dates as 28 October, 28 February, 28 April, and 28 July.

When is monthly PAYG withholding usually due?

ATO guidance states monthly PAYG withholding reports and payments are generally due by the 21st day of the following month.

Can I run BAS and PAYG reserves in one pool?

You can, but separate buckets usually give better control and fewer surprises in small hospitality operations.

How often should reserves be moved?

Weekly transfers are usually enough to smooth quarterly and monthly obligations without creating admin overload.

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