Australian Tax Calendar
Stay ahead of your obligations with our comprehensive guide to key ATO dates for small businesses, sole traders, and employers.
Jul 2026
Payday Super (July)
Super guarantee must be paid on the same day as salary and wages (Payday Super).
June Monthly BAS
Lodge and pay June monthly business activity statement.
Q4 PAYG Instalment (Head Co)
Lodge and pay Quarter 4 PAYG instalment activity statement for head companies.
June Quarter BAS (Paper)
Lodge and pay Quarter 4 activity statement if lodging by paper.
Super Guarantee (Q4)
Make super guarantee contributions for Quarter 4 to funds.
Q4 PAYG Instalment Notice
Pay Quarter 4 instalment notice (Form R, S, or T). Lodge only if varying.
TFN Report (Closely Held Trusts)
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN in Q4.
Franking Account Return
Lodge Franking account return for 30 June balancers if amount payable.
Venture Capital Deficit Tax Return
Lodge Venture capital deficit tax return for June balancers.
Early Stage Innovation Company Report
Lodge Early stage innovation company report.
Aug 2026
Payday Super (August)
Super guarantee must be paid on the same day as salary and wages (Payday Super).
PAYG Withholding Annual Report
Lodge for large withholders (> $1m) or payers with no tax agent.
July Monthly BAS
Lodge and pay July monthly business activity statement.
June Quarter BAS (Electronic)
Lodge and pay Quarter 4 activity statement if lodging electronically.
Taxable Payments Annual Report (TPAR)
Lodge TPAR for payments to contractors in building, cleaning, courier, etc. services.
Super Guarantee Charge (Q4)
Lodge and pay if you did not pay minimum super contributions for Q4 by due date.
Sep 2026
Payday Super (September)
Super guarantee must be paid on the same day as salary and wages (Payday Super).
August Monthly BAS
Lodge and pay August monthly business activity statement.
PAYG Withholding Annual Report (Agent)
Lodge if prepared by a BAS or tax agent.
Annual TFN Withholding Report
Lodge if trustee withheld amounts from payments to beneficiaries.
Oct 2026
Payday Super (October)
Super guarantee must be paid on the same day as salary and wages (Payday Super).
Annual PAYG Instalment Notice
Pay annual PAYG instalment (Form N). Lodge only if varying.
Q1 PAYG Instalment (Head Co)
Lodge and pay Quarter 1 PAYG instalment activity statement for head companies.
September Monthly BAS
Lodge and pay September monthly business activity statement.
September Quarter BAS (Paper)
Lodge and pay September quarter activity statement (Paper).
Q1 PAYG Instalment Notice
Pay Quarter 1 instalment notice (Form R, S, or T). Lodge only if varying.
Annual TFN Withholding (Payment)
Lodge and pay annual activity statement for TFN withholding for closely held trusts.
Individual Tax Return
Lodge tax returns for all individuals and trusts (if not lodging with a tax agent).
SMSF Annual Return (New)
Lodge for new registrant SMSFs.
Annual Investment Income Report (AIIR)
Lodge Annual Investment Income Report.
Tax Returns (Outstanding Prior Years)
Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June.
Tax Return (Prosecuted Entities)
Lodge tax return for entities prosecuted for non-lodgment of prior year returns.
DASP Annual Report
Lodge Departing Australia superannuation payments (DASP) annual report.
Franking Account Tax Return (Disclosure)
Lodge Franking account tax return when disclosure only (no amount payable) for 30 June balancers.
PAYG Annual Report (No ABN)
Lodge PAYG withholding annual report no ABN withholding (NAT 3448).
PAYG Annual Report (Interest/Dividend/Royalty)
Lodge PAYG withholding annual report for payments to foreign residents (Interest, Dividends, Royalties).
PAYG Annual Report (Foreign Resident Payments)
Lodge PAYG withholding annual report for payments to foreign residents (Entertainment, Construction, Casino).
Lost Members Report
Lodge lost members report for the period 1 January – 30 June.
TFN Report (Closely Held Trusts Q1)
Lodge TFN report for closely held trusts for TFNs quoted in Quarter 1.
Nov 2026
Payday Super (November)
Super guarantee must be paid on the same day as salary and wages (Payday Super).
October Monthly BAS
Lodge and pay October monthly business activity statement.
Q1 BAS (Electronic)
Lodge and pay Quarter 1 activity statement if lodging electronically.
Super Guarantee Charge (Q1)
Lodge and pay if you did not pay minimum super contributions for Q1 by due date.
Dec 2026
Income Tax (Large/Medium)
Pay income tax for taxable large/medium taxpayers, companies and super funds.
Income Tax (Head Co)
Pay income tax for the taxable head company of a consolidated group.
Income Tax (Deferred)
Pay income tax for companies and super funds when lodgment was due 31 Oct.
Payday Super (December)
Super guarantee must be paid on the same day as salary and wages (Payday Super).
November Monthly BAS
Lodge and pay November monthly business activity statement.
Jan 2027
Payday Super (January)
Super guarantee must be paid on the same day as salary and wages (Payday Super).
December Monthly BAS
Lodge and pay December monthly business activity statement.
Q2 PAYG Instalment (Head Co)
Lodge and pay Quarter 2 PAYG instalment activity statement for head companies.
TFN Report (Closely Held Trusts Q2)
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN in Q2.
Income Tax Lodgment (Large/Medium)
Lodge tax return for taxable large/medium entities as per latest year lodged.
Income Tax Lodgment (Head Co)
Lodge tax return for taxable head company of a consolidated group.
Feb 2027
Payday Super (February)
Super guarantee must be paid on the same day as salary and wages (Payday Super).
January Monthly BAS
Lodge and pay January monthly business activity statement.
December Monthly BAS (Electronic)
Lodge and pay December monthly business activity statement (up to $10m turnover).
December Quarter BAS
Lodge and pay December quarter activity statement.
Q2 PAYG Instalment Notice
Pay Quarter 2 instalment notice (Form R, S, or T). Lodge only if varying.
Annual GST Return
Lodge (and pay if applicable) if taxpayer does not have a tax return obligation.
Super Guarantee Charge (Q2)
Lodge and pay if you did not pay minimum super contributions for Q2 by due date.
Tax Return (Non-Taxable Large/Medium)
Lodge tax return for non-taxable large/medium entities as per latest year lodged.
Tax Return (New Registrant Large/Medium)
Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities.
Tax Return (Non-Taxable Head Co)
Lodge tax return for non-taxable head company of a consolidated group.
Tax Return (Exiting Member)
Lodge tax return for any member of a consolidated group who exits during the year.
Tax Return (New Registrant Head Co)
Lodge tax return for large/medium new registrant (non-taxable) head company.
SMSF Annual Return (New Registrant)
Lodge and pay SMSF annual return for new registrant (taxable and non-taxable) SMSF.
Mar 2027
Payday Super (March)
Super guarantee must be paid on the same day as salary and wages (Payday Super).
February Monthly BAS
Lodge and pay February monthly business activity statement.
Tax Return (Income > $2m)
Lodge tax return for companies and super funds with total income > $2m.
Tax Return (Head Co > $2m)
Lodge tax return for head company of consolidated group (member income > $2m).
Tax Return (Liability > $20k)
Lodge tax return for individuals and trusts with tax liability of $20,000 or more.
Apr 2027
Payday Super (April)
Super guarantee must be paid on the same day as salary and wages (Payday Super).
March Monthly BAS
Lodge and pay March monthly business activity statement.
Q3 PAYG Instalment (Head Co)
Lodge and pay Quarter 3 PAYG instalment activity statement for head companies.
March Quarter BAS (Paper)
Lodge and pay Quarter 3 activity statement if lodging by paper.
Q3 PAYG Instalment Notice
Pay Quarter 3 instalment notice (Form R, S, or T). Lodge only if varying.
Super Guarantee (Q3)
Make super guarantee contributions for Quarter 3 to funds.
TFN Report (Closely Held Trusts Q3)
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN in Q3.
Lost Members Report
Lodge lost members report for the period 1 July to 31 December.
May 2027
Payday Super (May)
Super guarantee must be paid on the same day as salary and wages (Payday Super).
Company Tax Return (Agent)
Lodge 2026 tax returns for all entities that did not lodge earlier.
April Monthly BAS
Lodge and pay April monthly business activity statement.
Fringe Benefits Tax Return (Paper)
Lodge and pay Fringe benefits tax annual return if lodging by paper.
March Quarter BAS (Electronic)
Lodge and pay Quarter 3 activity statement if lodging electronically.
Super Guarantee Charge (Q3)
Lodge and pay if you did not pay minimum super contributions for Q3 by due date.
Jun 2027
Payday Super (June)
Super guarantee must be paid on the same day as salary and wages (Payday Super).
Tax Return (Concessional)
Lodge tax return for entities (non-taxable/credit) with due date 15 May.
May Monthly BAS
Lodge and pay May monthly business activity statement.
Fringe Benefits Tax Return (Electronic)
Lodge and pay Fringe benefits tax annual return if lodging electronically.
Super Guarantee Contributions (Deduction)
Pay super guarantee contributions to qualify for tax deduction in current FY.
Jul 2027
June Monthly BAS
Lodge and pay June monthly business activity statement.
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Tax Obligations
Understand your core responsibilities. Deadlines are automatically calculated based on the current financial year.
BAS & IAS
Business Activity Statements (BAS) report GST, PAYG installments, and other taxes. Most small businesses lodge quarterly.
No upcoming deadlines found for this financial year.
Super Guarantee
Superannuation must be paid to eligible employees' funds at least quarterly. Missed payments attract the Super Guarantee Charge.
No upcoming deadlines found for this financial year.
Income Tax
Annual tax return for your business structure (Sole Trader, Company, Trust, or Partnership). Dates vary by entity type.
No upcoming deadlines found for this financial year.
Fringe Benefits Tax
FBT is a tax on certain benefits you provide to your employees or their associates. The FBT year runs 1 April to 31 March.
No upcoming deadlines found for this financial year.
Common Questions
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