General information only. Speak with a registered tax or BAS agent for advice.
Missing a tax deadline in Australia can trigger automatic penalties — even if you have no tax to pay. This calendar covers every key date for the 2025–26 financial year, from the SG rate change on 1 July through to EOFY on 30 June 2026.
The 2025–26 Financial Year at a Glance
The financial year runs 1 July 2025 to 30 June 2026. The key change taking effect from 1 July 2025 is the superannuation guarantee rate rising to 12% (up from 11.5%). Income tax brackets are unchanged from 2024-25 for this year — the next bracket change (the second marginal rate cutting from 16% to 15%) applies from 1 July 2026.
Key Dates by Month
July 2025
| Date | Obligation | Who |
|---|
| 1 Jul 2025 | New financial year begins. SG rate rises to 12%. Updated income tax thresholds apply. | All taxpayers |
| 21 Jul 2025 | June monthly BAS lodgement and payment due | Monthly BAS lodgers |
| 28 Jul 2025 | Q4 2024–25 BAS due (self-lodgers) — covers April–June 2025 | Quarterly BAS lodgers |
| 28 Jul 2025 | Q4 2024–25 PAYG instalment due | Quarterly PAYG payers |
| 28 Jul 2025 | Superannuation guarantee contributions for Q4 2024–25 due in employees’ funds | Employers |
August 2025
| Date | Obligation | Who |
|---|
| 21 Aug 2025 | July monthly BAS lodgement and payment due | Monthly BAS lodgers |
| 14 Aug 2025 | Annual PAYG withholding payment summary reports due (large withholders / not using a registered agent; 30 Sep 2025 if lodged through a registered agent) | Employers |
September 2025
| Date | Obligation | Who |
|---|
| 21 Sep 2025 | August monthly BAS lodgement and payment due | Monthly BAS lodgers |
| 30 Sep 2025 | Taxable payments annual report (TPAR) due for most industries | Businesses paying contractors |
October 2025
| Date | Obligation | Who |
|---|
| 21 Oct 2025 | September monthly BAS lodgement and payment due | Monthly BAS lodgers |
| 28 Oct 2025 | Q1 2025–26 BAS due (self-lodgers) — covers July–September 2025 | Quarterly BAS lodgers |
| 28 Oct 2025 | Q1 PAYG instalment due | Quarterly PAYG payers |
| 28 Oct 2025 | Q1 SG contributions due in employees’ funds (July–September 2025) | Employers |
| 31 Oct 2025 | Individual tax return deadline for self-lodgers | Individuals lodging without an agent |
November 2025
| Date | Obligation | Who |
|---|
| 21 Nov 2025 | October monthly BAS lodgement and payment due | Monthly BAS lodgers |
December 2025
| Date | Obligation | Who |
|---|
| 1 Dec 2025 | Tax return lodgement and payment deadline for prior-year returns referred to a tax agent (varies — confirm with your agent) | Agent clients with prior-year obligations |
| 21 Dec 2025 | November monthly BAS lodgement and payment due | Monthly BAS lodgers |
January 2026
| Date | Obligation | Who |
|---|
| 21 Jan 2026 | December monthly BAS — extended to 21 February 2026 (ATO standard extension for this period) | Monthly BAS lodgers |
| 28 Jan 2026 | Q2 SG contributions due in employees’ funds (October–December 2025) | Employers |
February 2026
| Date | Obligation | Who |
|---|
| 21 Feb 2026 | December monthly BAS lodgement and payment due (extended from 21 January) | Monthly BAS lodgers |
| 28 Feb 2026 | Q2 2025–26 BAS due (self-lodgers) — covers October–December 2025 | Quarterly BAS lodgers |
| 28 Feb 2026 | Q2 PAYG instalment due | Quarterly PAYG payers |
March 2026
| Date | Obligation | Who |
|---|
| 21 Mar 2026 | February monthly BAS lodgement and payment due | Monthly BAS lodgers |
| 31 Mar 2026 | FBT year ends (FBT year runs 1 April–31 March) | Employers with FBT obligations |
| 31 Mar 2026 | Trust distribution resolutions should be completed before this date for tax effectiveness (trust deeds vary — seek legal advice) | Discretionary trusts |
April 2026
| Date | Obligation | Who |
|---|
| 1 Apr 2026 | New FBT year begins | Employers with FBT obligations |
| 21 Apr 2026 | March monthly BAS lodgement and payment due | Monthly BAS lodgers |
| 28 Apr 2026 | Q3 2025–26 BAS due (self-lodgers) — covers January–March 2026 | Quarterly BAS lodgers |
| 28 Apr 2026 | Q3 PAYG instalment due | Quarterly PAYG payers |
| 28 Apr 2026 | Q3 SG contributions due in employees’ funds (January–March 2026) | Employers |
May 2026
| Date | Obligation | Who |
|---|
| 21 May 2026 | April monthly BAS lodgement and payment due | Monthly BAS lodgers |
| 21 May 2026 | FBT return lodgement and payment deadline (for self-lodgers) | Employers lodging FBT returns |
| 15 May 2026 | Tax agent extended deadline for most individual and trust returns not eligible for the 5 June concession (most common agent deadline — confirm with your agent, some returns have different dates) | Agent clients |
June 2026
| Date | Obligation | Who |
|---|
| 21 Jun 2026 | May monthly BAS lodgement and payment due | Monthly BAS lodgers |
| 30 Jun 2026 | End of 2025–26 financial year — last day to claim deductions, make concessional super contributions, make charitable donations, realise capital losses, and complete trust distributions | All taxpayers |
Superannuation Guarantee Payment Schedule
Employers must pay SG contributions into employees’ super funds (not just accrue them) by these dates:
| Quarter | Period | SG Contributions Due |
|---|
| Q4 2024–25 | April–June 2025 | 28 July 2025 |
| Q1 2025–26 | July–September 2025 | 28 October 2025 |
| Q2 2025–26 | October–December 2025 | 28 January 2026 |
| Q3 2025–26 | January–March 2026 | 28 April 2026 |
| Q4 2025–26 | April–June 2026 | 28 July 2026 |
Missing the SG due date triggers the superannuation guarantee charge (SGC), which is non-deductible and calculated on ordinary time earnings (broader than the SG base). The SGC rate is not the SG rate — it is a separate penalty mechanism.
FBT Year
The FBT year runs from 1 April to 31 March — it does not align with the financial year. FBT returns are generally due 21 May (self-lodgers) or later for tax agent clients. If you provide any fringe benefits to employees — cars, entertainment, low-interest loans, or expense reimbursements — FBT obligations apply.
End of Financial Year Checklist (by 30 June 2026)
- Review deductible expenses and ensure receipts are captured
- Consider topping up concessional super contributions (cap: $30,000 for 2025–26, including employer contributions)
- Make charitable donations to DGR-registered organisations
- Review investment portfolio for any capital gain or capital loss realisation
- Ensure trust distribution resolutions are documented (consult your accountant)
- Review asset depreciation and write off low-value or obsolete assets
Compliance Checklist
- Confirm your specific entity type and reporting cycle with the ATO or your agent
- Note that BAS due dates differ for agent-lodged returns (usually extended by four weeks)
- If you cannot pay on time, contact the ATO before the due date to arrange a payment plan — this avoids the failure-to-lodge penalty even if payment is delayed
Sources (verified)
Next Steps