Key Dates

NOTE:

  • As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

July 2026 Key Dates

Payday Super

Quarter: Every payday

Period: From 1 July 2026 onwards

Due date: Within 7 business days of each payday

Click here for more info about Payday Super

Penalty rate: $330 per 28-day period overdue

Maximum penalty: $1,650

GIC deductibility: From 1 July 2025, General Interest Charges are no longer tax-deductible

Single Touch Payroll (STP) Finalisation

Financial Year: 2025–26

Deadline: 14 July 2026

Purpose: Employees can access income statements via myGov

Activity Statements

Due date to lodge and pay monthly activity statements for the previous month. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for June 2026.
  • PAYG withholding for June 2026 (medium withholders).
  • PAYG instalment for June 2026 for monthly PAYG instalment payers.
Business Activity Statements (BAS)

Quarter: Q4

Period: April – June 2026

Due date: 28 July 2026

Electronic lodgment via tax agent: 25 August 2026

Quarter: Q4

Period: April – June 2026

Due date: 28 July 2026

August 2026 Key Dates

Superannuation

Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year to 30 June 2026, if the payers choose to report DASP with other payment summaries due that day.

Superannuation funds and RSA providers that are not required to lodge the PAYG payment summary statement must report DASPs in a separate annual report by 31 Oct 2026.

Due date for providers of interests in employee share schemes (ESS interests) to lodge the Employee share scheme (ESS) annual report for the year to 30 June 2026.

Due date for the following entities to lodge the PAYG payment summary statement for the year to 30 June 2026:

  • large withholders (total annual PAYG withholding more than $1m).
  • small and medium withholders who don’t have a tax agent or BAS agent involved in preparing the report.

Types of payment summaries that may need to be reported include:

  • PAYG payment summary – individual non-business.
  • PAYG payment summary – foreign employment.
  • PAYG payment summary – business and personal services income.
  • PAYG payment summary – superannuation income stream.
  • PAYG payment summary – superannuation lump sum.
  • PAYG payment summary – employment termination payment.

Small and medium withholders who use a tax agent or BAS agent to prepare this report can lodge by 30 Sep 2025 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only). Employers utilising Single Touch Payroll (STP) are not required to provide an annual report for amounts covered by STP.

Activity statements

Due date to lodge and pay monthly activity statements for July 2026. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for July 2026.
  • PAYG withholding for July 2026 (medium withholders).
  • PAYG instalment for July 2026 for monthly PAYG instalment payers.

Final date for eligible monthly GST payers to elect to report GST annually for 2026/27.

Activity statements

Due date to lodge and pay quarterly activity statements for the June 2026 quarter (if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the June 2026 quarter.
  • PAYG withholding:
    • for June 2026 (medium withholders).
    • for the June 2026 quarter (small withholders).
    • for the year to 30 June 2026, from employee share schemes amounts where the employee did not quote a TFN or ABN.
    • for the year to 30 June 2026 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
  • PAYG instalment for the June 2026 quarter for quarterly PAYG instalment payers (4th quarter of the 2025/26 income year).
  • FBT instalment for the June 2026 quarter (1st quarter of the 2026 FBT year).

The due date to lodge and pay is 28 Jul 2026 if lodged on paper and the entity is not an active STP reporter.

Government grants

Due date for Government entities to report grants they have paid during the year to 30 June 2026 using the taxable payments annual report.

Due date for taxpayers in the following industries to lodge the taxable payments annual report in respect of payments made to persons providing services to the taxpayer during the year to 30 June 2026:

  • Building and constructions services
  • Cleaning services
  • Courier services
  • Road freight transport services
  • Information technology, computer system design and related services
  • Security and surveillance providers and investigation services
  • Electronic distribution platforms in relation to taxi travel (as defined in the GST Act, which includes ride-sourcing), short-term accommodation, and all other transactions (asset sharing, food delivery, task-based platforms and other platforms (other than marketplaces))

Businesses that pay contractors for certain services (building & construction, cleaning, courier, road freight, IT, security, etc.) must lodge a TPAR.

Due date: 28 August each year

Covers: Payments to contractors for the previous financial year (1 July – 30 June)

Who must lodge: Businesses paying contractors in: building & construction, cleaning, courier, road freight, IT, security, investigation or surveillance services, and government entities paying grants.

Lodgment method: Online only — paper lodgments no longer accepted after 28 August 2025

Non-lodgment advice: If you don’t need to lodge, submit a Non-Lodgment Advice form to the ATO

Life insurance

Due date for life insurance companies with a year end of 30 June 2026 to determine the transfer value of complying superannuation assets and segregated exempt assets and to value complying superannuation liabilities and exempt life insurance policy liabilities.

September 2026 Key Dates

Activity statements

Due date to lodge and pay monthly activity statements for August 2026. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for August 2026.
  • PAYG withholding for August 2026 (medium withholders).
  • PAYG instalment for August 2026 for monthly PAYG instalment payers.
PAYG withholding

Due date for small and medium withholders (total annual PAYG withholding $1m or less) to lodge the PAYG payment summary statement for the year to 30 June 2026, if they use a tax agent or BAS agent to prepare the report and payees include unrelated persons.

Types of payment summaries that may need to be reported include:

  • PAYG payment summary – individual non-business.
  • PAYG payment summary – foreign employment.
  • PAYG payment summary – business and personal services income.
  • PAYG payment summary – superannuation income stream.
  • PAYG payment summary – superannuation lump sum.
  • PAYG payment summary – employment termination payment.

Small and medium withholders who use a tax agent to prepare this report can lodge by the due date of their tax return, if they have closely held payees only. Employers utilising Single Touch Payroll (STP) are not required to provide an annual report for amounts covered by STP.

Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year to 30 June 2026 if amounts have been withheld from payments to beneficiaries.

October 2026 Key Dates

Activity statements

Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2026 quarter.

Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for September 2026. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for September 2026.
  • PAYG withholding for September 2026 (medium withholders).
  • PAYG instalment for September 2026 for monthly PAYG instalment payers.

An entity is generally a “deferred BAS payer” for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies (28 Oct 2026, or 25 Nov 2026 if lodged electronically through an agent or the entity is an active STP reporter).

Due date to pay annual PAYG instalment notice for the year to 30 June 2026.

Due date to lodge the instalment notice if varying the instalment amount or using the rate method to calculate the instalment. If you have already lodged your income tax return, you should not vary your annual PAYG instalment.

Business Activity Statements (BAS)

Quater: Q1

Period: July – September 2026

Due date: 28 October 2026

Electronic lodgment via tax agent: 25 November 2026

Due date for employers to pay superannuation guarantee contributions for the September 2026 quarter.

Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 Nov 2026. The SGC is not tax deductible.

Due date for investment bodies to lodge quarterly TFN/ABN reports for the September 2026 quarter for new TFN/ABN quotations by investors.

Final date to change PAYG instalment option for 2025/26 (from rate method to GDP-adjusted instalment, or vice versa).

Final date for eligible quarterly PAYG instalment payers to elect to pay an annual PAYG instalment for 2025/26.

Due date for trustees of closely held trusts to lodge and pay annual activity statements for the year to 30 June 2026, for amounts withheld from payments to beneficiaries.

Final date to change GST payment option for 2027 (from actual to instalments, or vice versa).

Final date for eligible quarterly GST payers to elect to report GST annually for 2026/27.

Due date to pay quarterly PAYG and/or GST instalment notice for the September 2026 quarter (1st quarter of the 2026/27 income year).

Due date to lodge the instalment notice if varying the instalment amount.

Due date to lodge and pay quarterly activity statements for the September 2026 quarter (if lodged on paper and not an active STP reporter). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the September 2025 quarter.
  • PAYG withholding:
    • for September 2026 (medium withholders).
    • for the September 2026 quarter (small withholders).
  • PAYG instalment for the September 2026 quarter for quarterly PAYG instalment payers (1st quarter of the 2026/27 income year).
  • FBT instalment for the September 2026 quarter (2nd quarter of the 2027 FBT year).

The due date to lodge and pay is 25 Nov 2026 if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter.

Superannuation

Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year to 30 June 2026, if the payers were not required to lodge the PAYG payment summary statement for the year.

Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to advise the ATO of lost members using the Member Account Attribution Service for the half-year to 30 June 2026.

Due date for entities subject to PAYG withholding to lodge the following annual reports for the year to 30 June 2026:

  • PAYG withholding where ABN not quoted – annual report.
  • PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report.
  • PAYG withholding annual report – payments to foreign residents.
  • PAYG withholding annual report – natural resource payments to foreign residents (to be lodged as a letter).

Due date to lodge the Franking Account Tax return where the return is disclosure only (no amount payable) and the taxpayer’s franking year ends on 30 June 2026.

Due date for the following entities to lodge the Annual investment income report (AIIR) for the year to 30 June 2026:

  • Investment bodies with 10 or more investments accepted.
  • Investment bodies with less than 10 investments accepted, where TFN withholding has occurred.

If there is no requirement to lodge the AIIR, investment bodies that are companies may still be required to lodge a Dividend and interest schedule with their 2025/26 income tax returns.

Financial Year: 2025–26 

Lodgment Method: Self-lodging

Due date: 31 October 2026 

Financial Year: 2025–26

Lodgment Method: Self-lodging

Due date: 31 October 2026

Due date to lodge not-for-profit self-review return for non-charitable not-for-profit entities with an active ABN that self-assess as income tax exempt.

Final date for new clients to appoint a tax agent for the year to 30 June 2026. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.

Due date for entities who pay or report GST annually, and who are required to lodge income tax returns by 31 October and who do not use a tax agent, to lodge the Annual GST return or Annual GST information report for the year to 30 June 2026.

Due date for closely held trusts to lodge quarterly TFN reports for the September 2026 quarter for TFNs quoted to a trustee by beneficiaries.

November 2026 Key Dates

Activity statements

Due date to lodge and pay monthly activity statements for October 2026. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for October 2026.
  • PAYG withholding for October 2026 (medium withholders).
  • PAYG instalment for October 2026 for monthly PAYG instalment payers.
Activity statements

Due date to lodge and pay quarterly activity statements for the September 2026 quarter (if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the September 2026 quarter.
  • PAYG withholding:
    • for September 2026 (medium withholders).
    • for the September 2026 quarter (small withholders).
  • PAYG instalment for the September 2026 quarter for quarterly PAYG instalment payers (1st quarter of the 2026/27 income year).
  • FBT instalment for the September 2026 quarter (2nd quarter of the 2027 FBT year).

The due date to lodge and pay is 28 Oct 2026 if lodged on paper and not an active STP reporter.

Superannuation

Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Oct 2026 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

December 2026 Key Dates

Income tax

Due date for taxable head companies of consolidated groups (including new registrants), that have a member deemed to be a large/medium entity in the immediate prior year, to pay income tax for the year to 30 June 2026.

The due date for these entities to lodge 2025/26 income tax returns is 31 Jan 2027.

Due date for companies and superannuation funds, that were required to lodge income tax returns on 31 Oct 2026, to pay income tax for the year to 30 June 2026.

Due date for companies and superannuation funds, that were taxable large/medium entities in the immediate prior year, to pay income tax for the year to 30 June 2026.

The due date for these entities to lodge 2025/26 income tax returns is 31 Jan 2027.

Activity statements

Due date to lodge and pay monthly activity statements for November 2026. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for November 2026.
  • PAYG withholding for November 2026 (medium withholders).
  • PAYG instalment for November 2026 for monthly PAYG instalment payers.

January 2027 Key Dates

Activity Statements

Due date to lodge and pay monthly activity statements for December 2026. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for December 2026.
  • PAYG withholding for December 2026 (medium withholders).
  • PAYG instalment for December 2026 for monthly PAYG instalment payers
Superannuation

Quarter: Q2

Period: October – December 2026

Due date: 28 January 2027

February 2027 Key Dates

Activity Statements

Due date to lodge and pay monthly activity statements for January 2027. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for January 2027.
  • PAYG withholding for January 2027 (medium withholders).
  • PAYG instalment for January 2027 for monthly PAYG instalment payers.
Business Activity Statements (BAS)

Quarter: Q2

Period: October – December 2026

Due date: 28 February 2027

Electronic lodgment via tax agent: 28 February 2027

March 2027 Key Dates

Activity Statements

Due date to lodge and pay monthly activity statements for February 2027. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for February 2027.
  • PAYG withholding for February 2027 (medium withholders).
  • PAYG instalment for February 2027 for monthly PAYG instalment payers.

April 2027 Key Dates

Activity Statements

Due date to lodge and pay monthly activity statements for March 2027. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for March 2027.
  • PAYG withholding for March 2027 (medium withholders).
  • PAYG instalment for March 2027 for monthly PAYG instalment payers.
Business Activity Statements (BAS)

Quarter: Q3

Period: January – March 2027

Due date: 28 April 2027

Electronic lodgment via tax agent: 26 May 2027

Quarter: Q3

Period: January – March 2027

Due date: 28 April 2027

May 2027 Key Dates

Individual Tax Returns

Financial Year: 2025–26

Lodgment Method: Via registered tax agent*

Due date: 15 May 2027


*Must be registered with agent before 31 October of the relevant year.

Financial Year: 2025–26

Lodgment Method: Via tax agent*

Due date: 15 May 2027


*Must be registered with agent before 31 October 2026.

Fringe Benefits Tax (FBT)

FBT Year: 1 April 2026 – 31 March 2027

Standard due date: 1 May 2027

Electronic lodgment via tax agent: 25 June 2027

Due date to lodge and pay monthly activity statements for April 2027. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for April 2027.
  • PAYG withholding for July 2026 (medium withholders).
  • PAYG instalment for April 2027 for monthly PAYG instalment payers.

June 2027 Key Dates

Activity Statements

Due date to lodge and pay monthly activity statements for May 2027. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for May 2027.
  • PAYG withholding for May 2027 (medium withholders).
  • PAYG instalment for May 2027 for monthly PAYG instalment payers.
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