Australian Tax Calendar 2026–2027

Two-week deferral for the quarter 1 2026–27 activity statement when you receive and lodge it online yourself (Online services for business, myGov or SBR software). It applies automatically to quarters 1, 3 and 4; payment moves with lodgment.

Lodge and pay the October 2026 monthly business activity statement (GST, PAYG withholding and any monthly PAYG instalment). Monthly statements are due on the 21st of the following month.

21 November 2026 falls on a Saturday. The ATO accepts lodgment and payment on the next business day, Monday 23 November 2026.

Lodgment program date for the quarter 1 2026–27 activity statement when a registered tax or BAS agent lodges it electronically. Lodge and pay by this date.

Income tax for 2025–26 is payable by taxable large and medium companies and super funds whose return is due 31 January 2027, even though the return is lodged later.

Lodge and pay the November 2026 monthly business activity statement (GST, PAYG withholding and any monthly PAYG instalment). Monthly statements are due on the 21st of the following month.

Lodge and pay the December 2026 monthly business activity statement. Businesses with turnover up to $10 million that report GST monthly and lodge electronically have until 21 February 2027 instead.

2026 tax return deadline for taxable large and medium entities as per the latest year lodged (except individuals), unless the ATO has required an earlier date. Companies and super funds paid on 1 December 2026.

31 January 2027 falls on a Sunday. The ATO accepts lodgment and payment on the next business day, Monday 1 February 2027.

Lodge and pay the January 2027 monthly business activity statement (GST, PAYG withholding and any monthly PAYG instalment). Monthly statements are due on the 21st of the following month.

21 February 2027 falls on a Sunday. The ATO accepts lodgment and payment on the next business day, Monday 22 February 2027.

Concessional date for the December 2026 monthly business activity statement for businesses with turnover up to $10 million that report GST monthly and lodge electronically. Everyone else was due 21 January 2027.

21 February 2027 falls on a Sunday. The ATO accepts lodgment and payment on the next business day, Monday 22 February 2027.

Lodge and pay the quarter 2 (October–December 2026) activity statement. Quarter 2 is the exception to the 28th-of-the-following-month rule: it is due 28 February for everyone, with no online deferral and no later agent date.

28 February 2027 falls on a Sunday. The ATO accepts lodgment and payment on the next business day, Monday 1 March 2027.

Pay the quarter 2 PAYG instalment for 2026–27, or vary it on or before this date if you expect your liability to differ from the ATO's calculated amount.

28 February 2027 falls on a Sunday. The ATO accepts lodgment and payment on the next business day, Monday 1 March 2027.

If you pay GST by instalments and are not required to lodge an income tax return, the 2025–26 annual GST return is due by 28 February 2027.

28 February 2027 falls on a Sunday. The ATO accepts lodgment and payment on the next business day, Monday 1 March 2027.

2026 tax returns for large and medium entities that were non-taxable in the latest year lodged, and for new registrant (taxable or non-taxable) large or medium entities, except individuals. Companies and super funds pay on the same date; trusts pay as per their notice of assessment.

28 February 2027 falls on a Sunday. The ATO accepts lodgment and payment on the next business day, Monday 1 March 2027.

Lodge and pay the February 2027 monthly business activity statement (GST, PAYG withholding and any monthly PAYG instalment). Monthly statements are due on the 21st of the following month.

21 March 2027 falls on a Sunday. The ATO accepts lodgment and payment on the next business day, Monday 22 March 2027.

2026 returns due for companies and super funds with total income over $2 million in the latest year lodged (excluding large and medium taxpayers), the head company of a consolidated group, and individuals and trusts whose latest return showed a tax liability of $20,000 or more (excluding large and medium trusts). Companies and super funds pay on this date; individuals and trusts pay as advised on their notice of assessment.

The fringe benefits tax year runs 1 April to 31 March, so 31 March 2027 closes the 2027 FBT year. Records of benefits provided need to be complete before the return is prepared.

Lodge and pay the March 2027 monthly business activity statement (GST, PAYG withholding and any monthly PAYG instalment). Monthly statements are due on the 21st of the following month.

Lodge and pay the quarter 3 (January–March 2027) activity statement. Lodging online yourself can defer this two weeks; a registered tax or BAS agent lodging electronically has a later program date.

Pay the quarter 3 PAYG instalment for 2026–27, or vary it on or before this date if you expect your liability to differ from the ATO's calculated amount.

Two-week deferral for the quarter 3 2026–27 activity statement when you receive and lodge it online yourself (Online services for business, myGov or SBR software). It applies automatically to quarters 1, 3 and 4; payment moves with lodgment.

The main registered agent lodgment date for 2026 tax returns of all entities not required to lodge earlier and not eligible for the 5 June concession. Companies and super funds pay by this date; individuals and trusts pay as advised on their notice of assessment.

15 May 2027 falls on a Saturday. The ATO accepts lodgment and payment on the next business day, Monday 17 May 2027.

Lodge and pay the April 2027 monthly business activity statement (GST, PAYG withholding and any monthly PAYG instalment). Monthly statements are due on the 21st of the following month.

Lodge and pay the fringe benefits tax return for the year ended 31 March 2027 if you lodge it yourself or on paper. Where a tax agent lodges it electronically, lodgment and payment move to 25 June 2027.

Lodgment program date for the quarter 3 2026–27 activity statement when a registered tax or BAS agent lodges it electronically. Lodge and pay by this date.

Individuals and trusts whose 2026 return was due 15 May 2027 can lodge by this date without a failure-to-lodge penalty, provided any liability is also paid by this date. It is a concession, not a due date, and excludes large and medium taxpayers and head companies of consolidated groups.

5 June 2027 falls on a Saturday. The ATO accepts lodgment and payment on the next business day, Monday 7 June 2027.

Lodge and pay the May 2027 monthly business activity statement (GST, PAYG withholding and any monthly PAYG instalment). Monthly statements are due on the 21st of the following month.

Where a tax agent lodges the 2027 fringe benefits tax return electronically, the return and payment are due 25 June 2027 instead of 21 May.

The 2026–27 financial year closes. Personal super contributions must be received by the fund by 30 June to count this year. Not an ATO lodgment date; under Payday Super, employer contributions for the final payday are due within 7 business days of that payday.

Employers must make a Single Touch Payroll finalisation declaration for the 2026–27 financial year so employees' income statements are marked "tax ready" in myGov. Closely held payees can have a later date.

Lodge and pay the June 2027 monthly business activity statement (GST, PAYG withholding and any monthly PAYG instalment). Monthly statements are due on the 21st of the following month.

Lodge and pay the quarter 4 (April–June 2027) activity statement. Lodging online yourself can defer this two weeks; a registered tax or BAS agent lodging electronically has a later program date.

Pay the quarter 4 PAYG instalment for 2026–27, or vary it on or before this date if you expect your liability to differ from the ATO's calculated amount.

Two-week deferral for the quarter 4 2026–27 activity statement when you receive and lodge it online yourself (Online services for business, myGov or SBR software). It applies automatically to quarters 1, 3 and 4; payment moves with lodgment.

Due for 2026–27 for large withholders and for payers lodging without a registered agent. Payments already reported and finalised through STP do not need to be reported again.

14 August 2027 falls on a Saturday. The ATO accepts lodgment and payment on the next business day, Monday 16 August 2027.

Lodge and pay the July 2027 monthly business activity statement (GST, PAYG withholding and any monthly PAYG instalment). Monthly statements are due on the 21st of the following month.

21 August 2027 falls on a Saturday. The ATO accepts lodgment and payment on the next business day, Monday 23 August 2027.

Lodgment program date for the quarter 4 2026–27 activity statement when a registered tax or BAS agent lodges it electronically. Lodge and pay by this date.

Businesses that paid contractors in 2026–27 for building and construction, cleaning, courier and road freight, IT or security, investigation or surveillance services must lodge a TPAR.

28 August 2027 falls on a Saturday. The ATO accepts lodgment and payment on the next business day, Monday 30 August 2027.

Lodge and pay the August 2027 monthly business activity statement (GST, PAYG withholding and any monthly PAYG instalment). Monthly statements are due on the 21st of the following month.

Payers using a registered agent to lodge — other than large withholders — must lodge the 2026–27 PAYG withholding payment summary annual report by 30 September.

Trustees of closely held trusts that withheld from distributions to beneficiaries who had not quoted a TFN must lodge the annual TFN withholding report for 2026–27 (3 months after a 30 June year end). The withheld amounts are paid with the annual activity statement, generally by 28 October.

Lodge and pay the September 2027 monthly business activity statement (GST, PAYG withholding and any monthly PAYG instalment). Monthly statements are due on the 21st of the following month.

Pay the annual PAYG instalment for 2026–27 if you are an annual payer. If you are varying the instalment, do so on or before this date.

Lodge and pay the quarter 1 (July–September 2027) activity statement. Lodging online yourself can defer this two weeks; a registered tax or BAS agent lodging electronically has a later program date.

Pay the quarter 1 PAYG instalment for 2027–28, or vary it on or before this date if you expect your liability to differ from the ATO's calculated amount.

2026–27 tax return deadline if you lodge your own return rather than using a registered tax agent. To use a tax agent's later dates you must be on their client list by this date.

31 October 2027 falls on a Sunday. The ATO accepts lodgment and payment on the next business day, Monday 1 November 2027.

Agent lodgment program dates apply to the 2027 return only if every prior-year return outstanding at 30 June 2027 is lodged by 31 October 2027. Otherwise the 2027 return is due by this date too. The ATO had not published its 2027–28 lodgment program when this was checked; this is the date its recurring rule gives.

31 October 2027 falls on a Sunday. The ATO accepts lodgment and payment on the next business day, Monday 1 November 2027.

If you pay GST by instalments, the 2026–27 annual GST return is due when your income tax return is due — 31 October for self-lodgers. If you are not required to lodge an income tax return, it is due 28 February 2028 instead.

31 October 2027 falls on a Sunday. The ATO accepts lodgment and payment on the next business day, Monday 1 November 2027.

Two-week deferral for the quarter 1 2027–28 activity statement when you receive and lodge it online yourself (Online services for business, myGov or SBR software). It applies automatically to quarters 1, 3 and 4; payment moves with lodgment. The ATO had not published its 2027–28 lodgment program when this was checked; this is the date its recurring rule gives.

Lodge and pay the October 2027 monthly business activity statement (GST, PAYG withholding and any monthly PAYG instalment). Monthly statements are due on the 21st of the following month.

21 November 2027 falls on a Sunday. The ATO accepts lodgment and payment on the next business day, Monday 22 November 2027.

Lodgment program date for the quarter 1 2027–28 activity statement when a registered tax or BAS agent lodges it electronically. Lodge and pay by this date. The ATO had not published its 2027–28 lodgment program when this was checked; this is the date its recurring rule gives.

Income tax for 2026–27 is payable by taxable large and medium companies and super funds whose return is due 31 January 2028, even though the return is lodged later. The ATO had not published its 2027–28 lodgment program when this was checked; this is the date its recurring rule gives.

Lodge and pay the November 2027 monthly business activity statement (GST, PAYG withholding and any monthly PAYG instalment). Monthly statements are due on the 21st of the following month.