Australian Tax Due Dates
Find your next ATO due date first — BAS, PAYG, super, FBT, STP or lodgment — then use the interactive board below if you need to check a different month or filter by obligation.
Your next due dates
The nearest deadlines across BAS, PAYG, super, STP, FBT and lodgment, computed from today's date against the source-verified calendar below.
30 September 2026
STP finalisation due for closely held payees
Finalisation due date for closely held payees where this rule applies.
28 October 2026
Quarter 1 BAS due (Jul-Sep 2026)
Lodge and pay your quarterly BAS for July to September.
28 October 2026
Quarter 1 PAYG instalment due (Jul-Sep 2026)
Quarterly PAYG instalment due date for most instalment payers.
2 November 2026
Individual self-lodgment deadline
Final date to lodge yourself in 2026; engage a registered tax agent by this date for agent schedules.
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Due dates by obligation
Each obligation follows its own recurring rule. Every date below shifts to the next business day when it falls on a weekend or public holiday.
BAS and PAYG instalments (quarterly)
Quarterly BAS and PAYG instalments are due on the 28th of the month after the quarter ends — the next one is due 28 October 2026. Monthly BAS lodgers are due on the 21st of the following month instead.
| Quarter | Period | Due date |
|---|---|---|
| Q1 | Jul – Sep | 28 October |
| Q2 | Oct – Dec | 28 February |
| Q3 | Jan – Mar | 28 April |
| Q4 | Apr – Jun | 28 July |
Full quarter-by-quarter dates, the online and agent concessions, and the BAS calculator: BAS and PAYG due dates. The PAYG withholding annual report (for payments not reported through STP) is next due 16 August 2027.
Super guarantee — Payday Super
Since 1 July 2026, an employer super guarantee contribution is on time if it's received by the employee's fund within 7 business days of the payday it relates to (20 business days for a new employee or new fund's first contribution) — there is no longer a single quarterly due date. The current SG rate is 12%.
Full Payday Super rules and the employer contributions calculator: employer tax deadlines.
FBT (1 April – 31 March)
The FBT year runs 1 April to 31 March — it doesn't line up with the income tax year. Self-lodgers must lodge and pay by 21 May (next: 21 May 2027); through a registered tax agent lodging electronically, the due date is generally 25 June (next: 25 June 2027), provided you're on their FBT client list by 21 May. The FBT year currently in force ends 31 March 2027.
Full FBT rules: employer tax deadlines.
STP finalisation (employers)
Finalisation for arm's length employees is due 14 July (next: 14 July 2027). Employers with 20 or more employees must finalise closely held payees separately by 30 September (next: 30 September 2026); employers with 19 or fewer employees who only have closely held payees instead use the payee's own tax return due date.
Full STP and payroll obligations: employer tax deadlines.
Income tax lodgment (individuals and sole traders)
If you lodge your own tax return, it's due by 31 October (this filing season: 2 November 2026). Using a registered tax agent generally means a later lodgment schedule — but you must engage them before 31 October to qualify. If self-lodging results in a tax bill, payment is generally due 21 November (this filing season: 23 November 2026), or 21 days after the assessment issues if that's later than 31 October. Tax agents have their own program — the final agent-lodgment date for most remaining individuals and trusts is 17 May 2027, with an automatic concession to 7 June 2027 if both lodging and paying by then.
Full lodgment-season dates and the tax return calculator: tax return lodgment deadlines.
Taxable payments annual report (TPAR)
Businesses that pay contractors in the building and construction, cleaning, courier and road freight, IT, or security industries must lodge a TPAR by 28 August each year — the next one is due 30 August 2027.
What happens if you miss a deadline
Lodging late and paying late are penalised separately by the ATO. Every figure below comes from the current central penalty-unit and interest-rate tables, so it updates automatically at the next indexation.
Failure to lodge on time (FTL)
One penalty unit (currently $364) for each 28-day period or part thereof a document is overdue, capped at 5 units — a maximum of $1,820 for an individual or small entity, reached once a document is 113+ days late. Medium withholders/entities are charged ×2, large ×5, significant global entities ×500.
Work out your own figure: failure to lodge penalty calculator.
General interest charge (GIC) on late payment
Paying late is charged separately as GIC, compounded daily on the outstanding amount from the day after the due date. The current rate is 11.43% p.a. (Jul-Sep 2026). GIC incurred on or after 1 July 2025 is not tax-deductible.
Current and historical rates, and the interest calculator: ATO GIC and SIC rates · ATO interest calculator.
Worked example
A sole trader (small entity) lodges their BAS due 28 October 2026 exactly 40 days late. That's 2 penalty units at $364 each — a failure to lodge penalty of $728, plus GIC on any unpaid amount at 11.43% p.a. from the day after the due date. Lodging on time even when you can't pay avoids the FTL penalty and leaves only the interest.
What most users need after checking dates
Use the tables and calendar above first, then choose the next action based on whether the deadline is about BAS, employer obligations, or annual lodgment.
BAS and PAYG
Move from dates to statement detail
Use this when the question is no longer "when is it due?" and becomes "what does the BAS actually look like?"
Employers
Move from payroll deadlines to employer action
Use this when super, STP, or FBT dates mean you need the staff or payroll follow-up path next.
Lodgment
Move from deadline awareness to return planning
Use this when the calendar is telling you return season matters more than monthly activity statement timing.