Every ATO deadline explained in plain English — individual returns, BAS, PAYG instalments, super guarantee, FBT, and company tax. Links to forms with AI-powered field-by-field guidance.
Monthly Business Activity Statement (BAS) for June 2025 due for lodgment and payment. Covers GST, PAYG withholding, and other tax obligations for the month.
Super guarantee contributions for the April–June 2025 quarter must be received by the super fund by this date. Late payments attract the Super Guarantee Charge (SGC) and are not tax-deductible.
Quarterly activity statement for the fourth quarter of 2024–25 due for paper lodgers. Covers GST, PAYG instalments, and PAYG withholding for April–June 2025.
Monthly Business Activity Statement for July 2025 due for monthly lodgers.
Monthly Business Activity Statement for July 2025 due for lodgment and payment.
Extended due date for quarterly BAS (Q4 2024–25) for registered tax agents lodging electronically. The standard 28 July deadline is extended to 25 August.
Businesses in the building and construction industry, cleaning, courier, or road freight must lodge a TPAR reporting payments to contractors for the 2024–25 financial year.
Monthly Business Activity Statement for August 2025 due for lodgment and payment.
Tax returns for all entities where one or more prior year returns were outstanding as at 30 June 2025 must be lodged by this date to avoid prosecution.
Monthly Business Activity Statement for September 2025 due for lodgment and payment.
First quarter Business Activity Statement for July–September 2025. Covers GST, PAYG withholding, and PAYG instalments.
Super guarantee contributions for the July–September 2025 quarter must be received by the super fund by this date.
Deadline for individuals to lodge their 2024–25 tax return if lodging without a registered tax agent. If you use a tax agent, the deadline is typically extended to 15 May 2026.
Monthly Business Activity Statement for October 2025 due for lodgment and payment.
Extended due date for Q1 BAS for registered tax agents lodging electronically.
Payment of income tax due for large and medium entities (companies and super funds) that were taxable in the latest year lodged. Lodgment was due 31 January 2026.
Monthly Business Activity Statement for November 2025 due for lodgment and payment.
Monthly Business Activity Statement for December 2025 due for lodgment and payment.
Super guarantee contributions for the October–December 2025 quarter must be received by the super fund by this date.
Tax return lodgment due for taxable large and medium entities (companies, super funds, trusts with income >$10M). Payment for companies and super funds was due 1 December 2025.
Monthly Business Activity Statement for January 2026 due for lodgment and payment.
Monthly Business Activity Statement for January 2026 due for lodgment and payment.
Second quarter Business Activity Statement for October–December 2025 due.
Tax return lodgment due for non-taxable large and medium entities and new registrant large/medium taxpayers.
Monthly Business Activity Statement for February 2026 due for lodgment and payment.
Head companies of consolidated groups (with members >$2M income) must lodge by this date. Other consolidated groups have until 15 May 2026.
The FBT year ends on 31 March 2026. Employers should begin preparing FBT return calculations for the year ending 31 March 2026.
Monthly Business Activity Statement for March 2026 due for lodgment and payment.
Third quarter Business Activity Statement for January–March 2026 due.
Super guarantee contributions for the January–March 2026 quarter must be received by the super fund by this date.
Extended deadline for individuals and companies using a registered tax agent. Tax returns for all remaining entities not required earlier and not eligible for the 5 June concession.
Monthly Business Activity Statement for April 2026 due for lodgment and payment.
Extended due date for Q3 BAS for registered tax agents lodging electronically.
Concessional lodgment date for tax returns that were due 15 May 2026, provided both the prior year and current year returns will be non-taxable or result in a refund.
Monthly Business Activity Statement for May 2026 due for lodgment and payment.
Annual Fringe Benefits Tax return for the FBT year ending 31 March 2026 due for electronic lodgment via a registered tax agent.
End of the Australian financial year. Trust distribution resolutions must be made by this date. Superannuation contributions must be received by this date to be deductible in 2025–26.
Employers must finalise Single Touch Payroll (STP) data for the 2025–26 financial year. This lodges employees' year-to-date amounts with the ATO.
Monthly Business Activity Statement for June 2026 due for lodgment and payment.
Fourth quarter Business Activity Statement for April–June 2026 due. This is the last BAS for the 2025–26 financial year.
Super guarantee contributions for the April–June 2026 quarter must be received by the super fund by this date.
Most small businesses lodge BAS quarterly. Due dates follow the 28th of the month after each quarter ends. Registered tax agents get extended lodgment dates for electronic lodgment.
Employers must pay super guarantee at 12% of ordinary time earnings. Contributions must be received by the super fund by the quarterly deadline — initiation is not enough. Late payments incur the Super Guarantee Charge (SGC).
Browse Australian government form categories for AI-powered filing guidance.
Open any AU government form in the AI Editor for step-by-step field guidance, auto-fill suggestions, and error detection before you submit.
This tax calendar is provided as a reference guide. Deadlines may change due to ATO announcements, legislative changes, or disaster declarations. Always verify with the ATO website or a qualified tax professional.
BrieflyGo reviews your contracts in plain English — instantly.