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.
Next Australian deadline
28 Aug, 2026 · in 2 days
Taxable Payments Annual Report (TPAR) Due
Businesses that made payments to contractors in 2025–26 in building and construction, cleaning, courier and road freight, IT or security services must lodge a TPAR by 28 August.
Add these dates to your calendar (.ics)Employers must make a Single Touch Payroll finalisation declaration for the 2025–26 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 2026 monthly business activity statement. Monthly statements are due on the 21st of the following month.
Lodge and pay the quarter 4 (April–June 2026) activity statement. Lodging online or through a registered agent can extend this by two weeks.
Pay the quarter 4 PAYG instalment for 2025–26. You can vary the instalment if you expect your liability to differ from the ATO's calculated amount, but the variation must be made on or before the due date.
From 1 July 2026 super guarantee is due in each employee's fund within 7 business days of payday, at 12% of qualifying earnings, with year-to-date qualifying earnings and super liability reported through STP each payday. There is no longer a quarterly super due date — the last quarterly deadline covered the quarter ended 30 June 2026.
Due for large withholders (annual withholding over $1 million) and for payers lodging without a registered agent, covering 2025–26. Amounts already reported and finalised through STP do not need to be reported again.
Lodge and pay the July 2026 monthly business activity statement.
Businesses that made payments to contractors in 2025–26 in building and construction, cleaning, courier and road freight, IT or security services must lodge a TPAR by 28 August.
If super guarantee for the final quarterly period (to 30 June 2026) was paid late or short, lodge an SG charge statement and pay the charge. This is the run-off of the quarterly regime; from 1 July 2026 the charge applies when contributions are not received within 7 business days of payday.
Lodge and pay the August 2026 monthly business activity statement.
Payers using a registered agent to lodge — other than large withholders — must lodge the 2025–26 PAYG withholding payment summary annual report by 30 September.
Trustees of closely held trusts must lodge the annual TFN report for TFNs quoted by beneficiaries in quarter 4 of 2025–26.
Lodge and pay the September 2026 monthly business activity statement.
Pay the annual PAYG instalment for 2025–26. If you are lodging a 2025–26 tax return and choosing to vary the instalment, do so on or before this date.
Lodge and pay the quarter 1 (July–September 2026) activity statement. Lodging the quarterly statement online can add two weeks; for the quarter 1 PAYG instalment activity statement lodged this way the ATO gives a payment date of 25 November 2026.
Pay the quarter 1 PAYG instalment for 2026–27, or vary it on or before this date.
2025–26 tax return deadline if you lodge your own return rather than using a registered tax agent. 31 October 2026 is a Saturday, so lodgment on the next business day, Monday 2 November 2026, is accepted. To use a tax agent's later dates you must be on their client list by this date.
Agent lodgment program dates apply to the 2026 return only if all outstanding prior-year returns are lodged by 31 October 2026. Entities prosecuted for non-lodgment and advised of a 31 October due date must also lodge by this date.
Lodge and pay the self-managed super fund annual return for a new registrant SMSF where the ATO has advised a 31 October 2026 due date for its first return.
If you pay GST by instalments, the annual GST return is due when your income tax return is due. If you are not required to lodge an income tax return, it is due 28 February 2027 instead.
Lodge and pay the October 2026 monthly business activity statement. 21 November 2026 is a Saturday, so the next business day, Monday 23 November 2026, is accepted.
Concessional date for the quarter 1 2026–27 activity statement where it is lodged online, giving two extra weeks over the 28 October date.
Income tax payment for 2025–26 is due for taxable large and medium entities, and for companies and super funds required to lodge by 31 October, even though the return itself is lodged later.
Lodge and pay the November 2026 monthly business activity statement.
Lodge and pay the December 2026 monthly business activity statement. Businesses that report GST monthly and pay quarterly PAYG instalments lodge the December statement by this date.
2025–26 tax return deadline for taxable large and medium entities as per the latest year lodged, unless the ATO has required an earlier date. 31 January 2027 is a Sunday, so the next business day, Monday 1 February 2027, is accepted. Payment was due 1 December 2026.
Lodge and pay the January 2027 monthly business activity statement. 21 February 2027 is a Sunday, so the next business day, Monday 22 February 2027, is accepted.
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 always due 28 February, with no online extension. 28 February 2027 is a Sunday, so the next business day, Monday 1 March 2027, is accepted.
Pay the quarter 2 PAYG instalment for 2026–27, or vary it on or before this date.
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.
Lodgment and payment date for new registrant company and super fund returns, and for large and medium trusts that were non-taxable in the latest year lodged, for 2025–26.
Lodge and pay the February 2027 monthly business activity statement. 21 March 2027 is a Sunday, so the next business day, Monday 22 March 2027, is accepted.
2025–26 return due for companies and super funds with total income over $2 million in the latest year lodged, other than large and medium taxpayers, and for the head company of a consolidated group. Payment is due on the same date.
The fringe benefits tax year runs 1 April to 31 March, so 31 March 2027 closes the 2026–27 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.
Lodge and pay the quarter 3 (January–March 2027) activity statement. Lodging online or through a registered agent can add two weeks.
Pay the quarter 3 PAYG instalment for 2026–27, or vary it on or before this date.
The main registered agent lodgment date for 2025–26 individual, partnership, trust and company returns not required earlier. 15 May 2027 is a Saturday, so the next business day, Monday 17 May 2027, is accepted. Clients with overdue prior-year returns can lose this concession.
Lodge and pay the fringe benefits tax return for the year ended 31 March 2027. Where a tax agent lodges the return electronically, the payment date moves to 25 June 2027.
Lodge and pay the April 2027 monthly business activity statement.
Concessional date for the quarter 3 2026–27 activity statement where it is lodged electronically through a registered agent.
Agent-lodged 2025–26 returns for individuals and trusts that were non-taxable or received a refund in the latest year lodged, and will do so again, can be lodged by this date. 5 June 2027 is a Saturday, so the next business day, Monday 7 June 2027, is accepted.
Lodge and pay the May 2027 monthly business activity statement.
Where a tax agent lodges the 2026–27 fringe benefits tax return electronically, the payment date is 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 be deductible this year, and under Payday Super employer contributions for the final payday of the year are due within 7 business days of that payday.
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.
Super guarantee is no longer quarterly. From 1 July 2026 contributions must be received by the employee's fund within 7 business days of each payday — initiating the payment is not enough. The super guarantee charge applies whenever the fund does not receive the money in time.
Qualifying earnings cover everything that counted towards super guarantee up to 30 June 2026, plus all commissions and salary-sacrifice contributions. New employees can have a longer first deadline.
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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.
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