The year’s deadlines, month by month.

42 dates, including the extended dates for clients of a registered tax agent.

1. July 20265 dates

   • 14 Jul

     Single Touch Payroll finalisation for 2025–26

     30 September for closely held payees.

   • 21 Jul

     June monthly BAS or instalment activity statement

   • 28 Jul

     April–June quarter BAS (standard due date)

     Extra time applies if lodged online or through us: see August.

   • 28 Jul

     April–June quarter PAYG and GST instalment notices

   • 28 Jul

     Last quarterly super guarantee payment (April–June 2026 quarter)

     From 1 July 2026 super is paid with each pay run: it must reach the fund within seven business days of payday.

2. August 20266 dates

   • 11 Aug

     April–June quarter BAS when lodged online by the business

   • 14 Aug

     PAYG withholding payment summary annual report, where not reported through STP

   • 21 Aug

     July monthly BAS

   • 25 Aug

     April–June quarter BAS lodged through a registered agentAgent

   • 28 Aug

     Taxable payments annual report (contractor payments in building, cleaning, courier, road freight, IT, security)

   • 28 Aug

     Super guarantee charge statement, if any April–June quarter super was paid late

3. September 20262 dates

   • 21 Sep

     August monthly BAS

   • 30 Sep

     STP finalisation for closely held payees; PAYG withholding annual report where prepared by an agentAgent

4. October 20266 dates

   • 21 Oct

     September monthly BAS; annual PAYG instalment notice

   • 28 Oct

     July–September quarter BAS (standard due date) and instalment notices

   • 31 Oct

     Tax returns for individuals, partnerships and trusts lodging without a tax agent

     Tax from a self-lodged return is payable by 21 November.

   • 31 Oct

     Last day to become a tax agent's client for 2025–26 and receive the extended lodgement datesAgent

   • 31 Oct

     Returns for clients who had a prior-year return outstanding at 30 June 2026Agent

   • 31 Oct

     SMSF annual return where the fund lodges without an agent

5. November 20263 dates

   • 11 Nov

     July–September quarter BAS when lodged online by the business

   • 21 Nov

     October monthly BAS; payment of tax on self-lodged returns

   • 25 Nov

     July–September quarter BAS lodged through a registered agentAgent

6. December 20262 dates

   • 1 Dec

     Income tax payment for large and medium companies and super funds that were taxable last year (return due 31 January)Agent

   • 21 Dec

     November monthly BAS

7. January 20272 dates

   • 21 Jan

     December monthly BAS

     Businesses under $10 million turnover that report GST monthly and lodge electronically have until 21 February.

   • 31 Jan

     Tax returns for large and medium companies and super funds that were taxable last yearAgent

8. February 20273 dates

   • 21 Feb

     January monthly BAS; December monthly BAS for small electronic lodgers

   • 28 Feb

     October–December quarter BAS and instalment notices, all lodgement methods

     The December quarter has no agent or online extension.

   • 28 Feb

     Returns for large and medium companies and super funds that were non-taxable or newly registered last year; new SMSFs' first annual returnAgent

9. March 20273 dates

   • 21 Mar

     February monthly BAS; tax payment for 15 May individual and trust returns lodged by 12 FebruaryAgent

   • 31 Mar

     Fringe benefits tax year ends

   • 31 Mar

     Returns for companies and super funds with income over $2 million, and for individuals and trusts whose last return had tax payable of $20,000 or moreAgent

10. April 20272 dates

    • 21 Apr

      March monthly BAS; tax payment for 15 May individual and trust returns lodged between 13 February and 12 MarchAgent

    • 28 Apr

      January–March quarter BAS (standard due date) and instalment notices

11. May 20274 dates

    • 12 May

      January–March quarter BAS when lodged online by the business

    • 15 May

      All remaining 2025–26 returns: individuals, trusts, companies and super fundsAgent

      The main due date for our clients. Payment for returns lodged from 13 March is due 5 June.

    • 21 May

      April monthly BAS; FBT return where lodged on paper or without an agent; last day to add FBT clients to the agent list

    • 26 May

      January–March quarter BAS lodged through a registered agentAgent

12. June 20274 dates

    • 5 Jun

      Lodge and pay concession for 15 May individual and trust returns, and for companies and super funds non-taxable or receiving a refund both yearsAgent

    • 21 Jun

      May monthly BAS

    • 25 Jun

      FBT return lodged electronically through a registered agentAgent

    • 30 Jun

      Financial year ends: super contributions must reach the fund, trust distribution resolutions must be signed, and assets must be in use to be claimed this year

      See the Pre-30 June Tax Planning Checklist.