ATO tax calendar & key deadlines

Monthly BAS lodgement and payment for businesses with turnover above $20M or those who have elected monthly reporting.

Quarterly BAS lodgement and payment for the April to June quarter. Includes GST, PAYG withholding, and PAYG instalments.

Lodge and pay your monthly business activity statement for July. Applies to businesses that lodge BAS monthly — typically those with GST turnover of $20 million or more, or those who choose to lodge monthly.

Super guarantee contributions for the April to June quarter must be received by employee funds. Rate: 12% from 1 July 2025.

Annual report of payments made to contractors in building/construction, cleaning, courier, IT, and security industries.

Lodge and pay your monthly business activity statement for August. Applies to businesses that lodge BAS monthly — typically those with GST turnover of $20 million or more, or those who choose to lodge monthly.

Monthly BAS lodgement and payment for September.

Quarterly BAS lodgement and payment for the July to September quarter.

Super guarantee contributions for the July to September quarter must be received by employee funds. Rate: 12%.

Due date for individuals lodging their own tax return without a registered tax agent. Tax agent clients receive extended deadlines.

Lodge and pay your monthly business activity statement for October. Applies to businesses that lodge BAS monthly — typically those with GST turnover of $20 million or more, or those who choose to lodge monthly.

Lodge and pay your monthly business activity statement for November. Applies to businesses that lodge BAS monthly — typically those with GST turnover of $20 million or more, or those who choose to lodge monthly.

Lodge and pay your monthly business activity statement for December. Applies to businesses that lodge BAS monthly — typically those with GST turnover of $20 million or more, or those who choose to lodge monthly.

Super guarantee contributions for the October to December quarter. Rate: 12%.

Lodge and pay your monthly business activity statement for January. Applies to businesses that lodge BAS monthly — typically those with GST turnover of $20 million or more, or those who choose to lodge monthly.

Due date for entities lodging without a tax agent. Tax agent clients receive extended deadlines to 15 May 2026.

Quarterly BAS lodgement and payment for the October to December quarter.

Lodge and pay your monthly business activity statement for February. Applies to businesses that lodge BAS monthly — typically those with GST turnover of $20 million or more, or those who choose to lodge monthly.

Fringe Benefits Tax return for the FBT year ending 31 March 2026. FBT rate: 47%.

Lodge and pay your monthly business activity statement for March. Applies to businesses that lodge BAS monthly — typically those with GST turnover of $20 million or more, or those who choose to lodge monthly.

Super guarantee contributions for the January to March quarter. Rate: 12%.

Quarterly BAS lodgement and payment for the January to March quarter.

Extended lodgement deadline for individual, company, trust, and partnership tax returns lodged by a registered tax agent.

Lodge and pay your monthly business activity statement for April. Applies to businesses that lodge BAS monthly — typically those with GST turnover of $20 million or more, or those who choose to lodge monthly.

Lodge and pay your monthly business activity statement for May. Applies to businesses that lodge BAS monthly — typically those with GST turnover of $20 million or more, or those who choose to lodge monthly.

Last day of the 2025-26 financial year. Finalise deductible expenses, super contributions, and asset purchases before this date.