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. This is the last full run of the quarterly schedule — Payday Super replaced it for paydays from 1 July 2026, requiring SG to reach the employee’s fund within 7 business days of each payday (20 business days for a new employee or new fund’s first contribution):
| 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 |
For these pre-1 July 2026 paydays, missing the SG due date triggers the superannuation guarantee charge (SGC), which is non-deductible and calculated on the employee’s total salary or wages for the quarter (a broader base than ordinary time earnings, which is what the SG contribution itself is measured on). The SGC rate is not the SG rate — it is a separate penalty mechanism. For paydays from 1 July 2026 onwards, the SGC is tax-deductible and employers no longer lodge a quarterly SGC statement.
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