Key Tax Dates Australia 2026

Published February 2026 Last updated February 2026

Last reviewed:

Primary tax-year context: 2025-26

This article is general information only. We maintain pages using primary-source checks and date-based reviews. See editorial policy.

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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. Key changes taking effect from 1 July 2025 include the superannuation guarantee rate rising to 12% (up from 11.5%) and updated income tax thresholds flowing from the Stage 3 tax cuts legislated in prior years.

Key Dates by Month

July 2025

DateObligationWho
1 Jul 2025New financial year begins. SG rate rises to 12%. Updated income tax thresholds apply.All taxpayers
21 Jul 2025June monthly BAS lodgement and payment dueMonthly BAS lodgers
28 Jul 2025Q4 2024–25 BAS due (self-lodgers) — covers April–June 2025Quarterly BAS lodgers
28 Jul 2025Q4 2024–25 PAYG instalment dueQuarterly PAYG payers
28 Jul 2025Superannuation guarantee contributions for Q4 2024–25 due in employees’ fundsEmployers

August 2025

DateObligationWho
21 Aug 2025July monthly BAS lodgement and payment dueMonthly BAS lodgers
25 Aug 2025Annual PAYG withholding payment summary reports due (for large withholders)Employers

September 2025

DateObligationWho
21 Sep 2025August monthly BAS lodgement and payment dueMonthly BAS lodgers
30 Sep 2025Taxable payments annual report (TPAR) due for most industriesBusinesses paying contractors

October 2025

DateObligationWho
21 Oct 2025September monthly BAS lodgement and payment dueMonthly BAS lodgers
28 Oct 2025Q1 2025–26 BAS due (self-lodgers) — covers July–September 2025Quarterly BAS lodgers
28 Oct 2025Q1 PAYG instalment dueQuarterly PAYG payers
28 Oct 2025Q1 SG contributions due in employees’ funds (July–September 2025)Employers
31 Oct 2025Individual tax return deadline for self-lodgersIndividuals lodging without an agent

November 2025

DateObligationWho
21 Nov 2025October monthly BAS lodgement and payment dueMonthly BAS lodgers

December 2025

DateObligationWho
1 Dec 2025Tax 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 2025November monthly BAS lodgement and payment dueMonthly BAS lodgers
28 Oct 2025Q2 SG contributions due in employees’ funds (October–December 2025) — due 28 Jan 2026Employers

January 2026

DateObligationWho
21 Jan 2026December monthly BAS — extended to 21 February 2026 (ATO standard extension for this period)Monthly BAS lodgers
28 Jan 2026Q2 SG contributions due in employees’ funds (October–December 2025)Employers

February 2026

DateObligationWho
21 Feb 2026December monthly BAS lodgement and payment due (extended from 21 January)Monthly BAS lodgers
28 Feb 2026Q2 2025–26 BAS due (self-lodgers) — covers October–December 2025Quarterly BAS lodgers
28 Feb 2026Q2 PAYG instalment dueQuarterly PAYG payers

March 2026

DateObligationWho
21 Mar 2026February monthly BAS lodgement and payment dueMonthly BAS lodgers
31 Mar 2026FBT year ends (FBT year runs 1 April–31 March)Employers with FBT obligations
31 Mar 2026Trust distribution resolutions should be completed before this date for tax effectiveness (trust deeds vary — seek legal advice)Discretionary trusts

April 2026

DateObligationWho
1 Apr 2026New FBT year beginsEmployers with FBT obligations
21 Apr 2026March monthly BAS lodgement and payment dueMonthly BAS lodgers
28 Apr 2026Q3 2025–26 BAS due (self-lodgers) — covers January–March 2026Quarterly BAS lodgers
28 Apr 2026Q3 PAYG instalment dueQuarterly PAYG payers
28 Apr 2026Q3 SG contributions due in employees’ funds (January–March 2026)Employers

May 2026

DateObligationWho
21 May 2026April monthly BAS lodgement and payment dueMonthly BAS lodgers
21 May 2026FBT return lodgement and payment deadline (for self-lodgers)Employers lodging FBT returns
31 May 2026Tax agent extended deadline for most individual and trust returns (most common agent deadline — confirm with your agent, some returns have different dates)Agent clients

June 2026

DateObligationWho
21 Jun 2026May monthly BAS lodgement and payment dueMonthly BAS lodgers
30 Jun 2026End of 2025–26 financial year — last day to claim deductions, make concessional super contributions, make charitable donations, realise capital losses, and complete trust distributionsAll taxpayers

Superannuation Guarantee Payment Schedule

Employers must pay SG contributions into employees’ super funds (not just accrue them) by these dates:

QuarterPeriodSG Contributions Due
Q4 2024–25April–June 202528 July 2025
Q1 2025–26July–September 202528 October 2025
Q2 2025–26October–December 202528 January 2026
Q3 2025–26January–March 202628 April 2026
Q4 2025–26April–June 202628 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

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Last updated 13 February 2026 Tax year 2025-26

Data sources: ATO (ato.gov.au), Services Australia

This tool is general information only, not financial advice.

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