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Key tax due dates

The dates that matter for Australian businesses — BAS, super, income tax, FBT and more. Miss one and it can cost you; we keep you ahead of them.

⚡ Major change from 1 July 2026

Payday Super is now law

From 1 July 2026, super is no longer quarterly. You must pay super guarantee for each payday, and contributions must be received by your employees' super funds within 7 business days of paying them (limited exceptions apply, e.g. for new employees). The super guarantee rate is 12%. Talk to us before your next pay run if you haven't adjusted your process. Read the ATO guidance ↗

Quarterly BAS & PAYG instalments
QuarterPeriodDue date (self-lodged)
Q11 Jul – 30 Sep28 October
Q21 Oct – 31 Dec28 February
Q31 Jan – 31 Mar28 April
Q41 Apr – 30 Jun28 July
View BAS due dates on ato.gov.au ↗
Lodging through us? As your registered tax agent, most quarters attract an extended lodgment and payment date (for example, Q1 typically moves to 25 November and Q4 to 25 August). Q2 stays at 28 February. Monthly BAS/IAS is due on the 21st of the following month.
Other key annual dates
ObligationDue date
Individual income tax return — self-preparers31 October
Income tax return — lodged through a registered agentLater dates apply (commonly up to 15 May) if enrolled with us before 31 October
Taxable Payments Annual Report (TPAR)28 August
PAYG withholding payment summary annual report (if not reporting via STP)14 August
Single Touch Payroll (STP) finalisation14 July
Fringe Benefits Tax (FBT) return & payment — self-lodged21 May (FBT year ends 31 March)
Trust distribution resolutionsBy 30 June (or earlier if the trust deed requires)
View lodgment & payment due dates on ato.gov.au ↗
Please read: If a due date falls on a weekend or public holiday, you can generally lodge and pay on the next business day. These are the standard dates for most businesses — registered-agent lodgment program dates, deferrals and your specific circumstances can change them. This page is a general guide, current as at August 2026 and based on ATO guidance; it isn't personal advice. Sources: ATO — About Payday Super (ato.gov.au, last updated 30 May 2026), plus the BAS and due-date pages linked in the tables above. Always confirm your own dates with us or the ATO before relying on them.

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