Employer tax deadlines Australia
Use this page when the dates you care about are driven by super, STP, PAYG withholding, FBT, and related employer obligations — not just general business lodgment dates.
Best for payroll and employer obligations
This route is strongest for employers, payroll admins, and advisers who need a quick view of super, STP, PAYG withholding and FBT timing before diving into the full month grid.
What to check in the calendar
Single Touch Payroll (STP) finalisation deadlines
You need to make an STP finalisation declaration by 14 July each year so your employees can access their finalised income statement to complete their tax return. Your employees will see their income statement status change from "year-to-date" to "not tax ready" on 1 July; it only becomes "tax ready" once your declaration is lodged. If you can't finalise on time, apply for a deferral before the due date.
PAYG withholding: small, medium and large withholders
How often you pay and report PAYG withholding depends on your withholder status, set by how much you withheld in a financial year — not by business size or headcount.
Large withholders pay twice a week rather than lodging an activity statement: an amount withheld Monday or Tuesday is due the following Monday, Wednesday is due the second Thursday after, Thursday or Friday is due the following Thursday, and Saturday or Sunday is due the second Monday after. See the BAS and PAYG due dates page for the full activity statement calendar.
FBT year, lodgment and payment
The FBT year runs from 1 April to 31 March — it does not line up with the 1 July to 30 June income tax year, so it's easy to track the wrong 12 months by mistake.
If you lodge and pay yourself, your FBT return and any FBT owing are due by 21 May. If a registered tax agent lodges your return electronically on your behalf, the due date is generally pushed out to 25 June — but you need to already be on that agent's FBT client list by 21 May to qualify, so a first-time agent lodgment needs to be arranged well before then.
Super guarantee: Payday Super and what "paid" means
From 1 July 2026, Payday Super replaced the old quarterly system. A super guarantee contribution is now on time if it's received by the employee's fund within 7 business days after the payday it relates to (the "QE day"), or 20 business days for a new employee's first contribution. Earnings paid up to 30 June 2026 were still covered by the previous quarterly due dates: 28 October, 28 January, 28 April and 28 July.
Either way, a contribution only counts as "paid" once it's actually received by the fund — not when you send it, and not when it merely reaches a commercial clearing house. Build clearing-house processing time into when you actually make the payment.
Missing the due date triggers the super guarantee charge (SGC): the shortfall, notional interest earnings, and an administrative uplift starting at 60% of the two combined (reducible for a first miss or a voluntary disclosure). Unlike under the old system, the SGC — including the uplift — is now tax-deductible for paydays from 1 July 2026 onwards, and employers no longer lodge a quarterly Super Guarantee Statement; the ATO assesses missed payments directly, or you can lodge a voluntary disclosure statement first. Current SG rate: 12% — see the SG rate history or the employer super contributions calculator.
State payroll tax lodgement and payment dates
Payroll tax is the one employer obligation on this page the ATO has nothing to do with — each state and territory runs its own returns, its own due dates and its own treatment of June. The pattern is close to uniform for monthly returns (the 7th of the following month) and splits two ways for the annual return (21 July or 28 July). Rates and thresholds for all eight are on the payroll tax rates page, and the annual reconciliation calculator works out what the July return leaves owing.
| Jurisdiction | Periodic return | Annual return |
|---|---|---|
| NSW New South Wales | 7th of the following month | 28 July |
| VIC Victoria | 7th of the following month | 21 July |
| QLD Queensland | 7th of the following month | 21 July |
| WA Western Australia | 7th of the following month | 21 July |
| SA South Australia | 7th of the following month | 28 July |
| TAS Tasmania | 7th of the following month | 21 July |
| ACT Australian Capital Territory | 7th of the following month (December: 14 January) | 28 July |
| NT Northern Territory | 21st of the following month | 21 July |
Every office moves a due date falling on a weekend or public holiday to the next business day.
New South Wales — Revenue NSW
Periodic returns: Monthly, 7 days after the end of the month — the 7th — or the next business day when the 7th is a weekend or public holiday.
Annual return: 28 July each year, or the next business day when 28 July is a weekend or public holiday.
June: No separate June return, and monthly payers make no separate June payment. June wages go into the annual return.
How often you lodge: Every registered business lodges an annual return; you must also pay monthly if your annual payroll tax liability exceeds $20,000.
Victoria — State Revenue Office Victoria
Periodic returns: Monthly, by the 7th of the next month, or the next business day when the 7th is a weekend or public holiday. Wages must be reported every month even when no tax is payable.
Annual return: 21 July each year, or the next business day.
June: No June monthly return. June wages are included in the annual wage figure in your annual reconciliation (e-AR).
Your return cycle is set in your registration letter; contact the SRO to move between an annual and a monthly cycle.
Queensland — Queensland Revenue Office
Periodic returns: Periodic returns and payments are due 7 days after the end of the return period, monthly or half-yearly. A due date on a weekend or public holiday moves to the next business day.
Annual return: 21 July each year, for both the return and the payment.
June: No June periodic return. Monthly lodgers file 11 periodic returns (July to May) and include June in the annual return; half-yearly lodgers include January to June.
How often you lodge: Monthly if your annual liability is $80,000 or more, half-yearly if it is under $80,000, and annually if it is nil.
A final return after a change of status is due within 21 days, not at the next period end.
Western Australia — RevenueWA
Periodic returns: The 7th day of the month immediately following the end of the return period — the April return is due 7 May. A return must be lodged whether or not tax is payable.
Annual return: Annual reconciliation returns, together with the June return, are due on or before 21 July.
June: The June return is lodged together with the annual reconciliation rather than on its own.
How often you lodge: Monthly if your estimated annual liability is $150,000 or more, quarterly if it is under $150,000, and annually if it is under $20,000. Annual lodgers are due 21 days after the end of the assessment year.
South Australia — RevenueSA
Periodic returns: Monthly, by the seventh day of the month following the return month — the January return is due 7 February. RevenueSA accepts the next business day when the 7th is a weekend or public holiday, and grants extensions over the Christmas and New Year shutdown.
Annual return: 28 July each year — the 2025-26 reconciliation was due Tuesday 28 July 2026.
June: June wage components and tax are included in the total wages you declare in the annual reconciliation.
In a group, the Designated Group Employer must lodge the annual reconciliation before the other group members so the deduction entitlement and rate flow through correctly.
Tasmania — State Revenue Office Tasmania
Periodic returns: Monthly returns must be lodged by the 7th of the month following — the September return is due 7 October.
Annual return: The Annual Adjustment Return (AAR) must be lodged by 21 July each year.
June: For monthly lodgers the Annual Adjustment Return replaces the June monthly return.
Your lodgement frequency is based on the details you gave when you registered as an employer.
Australian Capital Territory — ACT Revenue Office
Periodic returns: The seventh day of the following month for July to November and January to May. The December return is due 14 January, to allow for the Christmas and New Year shutdown. A due date on a weekend or public holiday moves to the next working day.
Annual return: 28 July of the same year, for lodging the annual reconciliation and paying any additional tax it calculates.
June: There is no June return form — June wages go straight into the annual reconciliation return.
How often you lodge: You may apply to the Commissioner for ACT Revenue in writing to vary your lodgement period; the Commissioner will consider employers who expect an annual ACT liability of $80,000 or less.
Northern Territory — Territory Revenue Office
Periodic returns: Tax is payable by the 21st of the month following the return period — the July 2026 month was due Friday 21 August 2026. When the 21st is a Saturday, Sunday or public holiday, payment must be received by the next Territory business day.
Annual return: Pay any difference between the tax paid during the year and the full-year liability by 21 July, without waiting for a notice of assessment.
June: The NT does have a June return, but pay only the amount calculated in the annual return. Paying both the June return and the annual return is the overpayment the TRO warns about most.
Next steps
Start with the employer deadline view. Then use the hiring and paying staff hub or the salary sacrifice calculator when the date needs a practical follow-up action.