Key Tax Dates Australia 2027
- Published
- September 2026
- Last reviewed
- Tax-year context
- Current
- Reading time
- 12 min
General information only — we maintain pages with primary-source checks and date-based reviews. See editorial policy.
General information only. Speak with a registered tax or BAS agent for advice.
This calendar covers the 2026–27 financial year — 1 July 2026 to 30 June 2027. Every date below is taken from the ATO’s own published due-date pages for this year, not carried forward from last year’s calendar, because due dates move when they land on a weekend or a public holiday and several of this year’s do.
If you are looking for the year that ended on 30 June 2026, see Key Tax Dates Australia 2026 — it stays live and pinned to that year.
The 2026-27 Financial Year at a Glance
Four things changed on 1 July 2026, and three of them change how this calendar works rather than just what the numbers are:
- Payday super replaced the quarterly SG cycle. Employers no longer pay super four times a year against 28 July / 28 October / 28 January / 28 April. Super guarantee must now reach the employee’s fund within 7 business days of each payday. There are no quarterly SG rows in this calendar after 28 July 2026 — that last one belongs to the 2025-26 year.
- The second marginal tax rate fell to 15%. For 2026-27 the $18,201–$45,000 bracket is taxed at 15c in the dollar, down from 16c. The other thresholds and rates are unchanged.
- The concessional contributions cap rose to $32,500, up from $30,000, through AWOTE indexation.
- The maximum super contribution base became annual. It is $270,830 for the whole of 2026-27, replacing the old $62,500-per-quarter cap.
The SG rate itself did not move. It reached 12% on 1 July 2025 and stays there.
How to Read the Dates
The ATO publishes standard due dates that may land on a weekend or a public holiday. When one does, you can lodge or pay on the next business day, and a “business day” excludes Saturdays, Sundays and any day that is a public holiday for the whole of any state or territory — even a state you are not in.
That rule bites six times this year, so the shifted date is shown in each row rather than left for you to work out.
Key Dates by Month
July 2026
| Date | Obligation | Who |
|---|---|---|
| 1 Jul 2026 | New financial year begins. Payday super starts, the second marginal rate falls to 15%, and the concessional cap rises to $32,500. | All taxpayers |
| 21 Jul 2026 | June 2026 monthly BAS lodgement and payment due | Monthly BAS lodgers |
| 21 Jul 2026 | Q4 2025–26 PAYG instalment activity statement due | Head companies of consolidated groups |
| 28 Jul 2026 | Q4 2025–26 activity statement due if lodging by paper; Q4 instalment notice payable | Quarterly lodgers |
| 28 Jul 2026 | Final quarterly SG payment — Q4 2025–26 contributions (April–June 2026) must be in employees’ funds | Employers |
| 31 Jul 2026 | TFN report for closely held trusts, for Q4 2025–26 | Trustees of closely held trusts |
August 2026
| Date | Obligation | Who |
|---|---|---|
| 14 Aug 2026 | PAYG withholding payment summary annual report due | Large withholders (over $1m) and payers not using an agent |
| 21 Aug 2026 | July 2026 monthly BAS lodgement and payment due | Monthly BAS lodgers |
| 25 Aug 2026 | Q4 2025–26 activity statement due if lodged electronically | Agent-lodged clients |
| 28 Aug 2026 | Taxable payments annual report (TPAR) due | Businesses paying contractors |
| 28 Aug 2026 | Q4 2025–26 SGC statement due if Q4 super was late or short | Employers who missed 28 July |
September 2026
| Date | Obligation | Who |
|---|---|---|
| 21 Sep 2026 | August 2026 monthly BAS lodgement and payment due | Monthly BAS lodgers |
| 30 Sep 2026 | PAYG withholding payment summary annual report due when prepared by a registered agent | Employers using an agent |
| 30 Sep 2026 | Annual TFN withholding report 2026 due | Trustees who withheld from beneficiaries |
October 2026
| Date | Obligation | Who |
|---|---|---|
| 21 Oct 2026 | September 2026 monthly BAS due; annual PAYG instalment notice (Form N) payable | Monthly BAS lodgers, annual instalment payers |
| 21 Oct 2026 | Q1 2026–27 PAYG instalment activity statement due | Head companies of consolidated groups |
| 28 Oct 2026 | Q1 2026–27 activity statement due if lodging by paper — covers July–September 2026 | Quarterly BAS lodgers |
| 28 Oct 2026 | Q1 2026–27 instalment notice payable | Quarterly PAYG payers |
| 31 Oct 2026 → Mon 2 Nov 2026 | Individual tax return deadline for self-lodgers. 31 October is a Saturday this year, so the due date is the next business day. Also the last day to engage a registered agent so their later dates apply to you. | Individuals lodging without an agent |
| 31 Oct 2026 → Mon 2 Nov 2026 | Annual GST return due for annual reporters who also lodge a tax return | Annual GST reporters |
November 2026
| Date | Obligation | Who |
|---|---|---|
| 21 Nov 2026 → Mon 23 Nov 2026 | October 2026 monthly BAS due. 21 November is a Saturday. | Monthly BAS lodgers |
| 21 Nov 2026 → Mon 23 Nov 2026 | Payment due on a self-lodged return lodged between 1 July and 31 October | Self-lodging individuals with a tax bill |
| 25 Nov 2026 | Q1 2026–27 activity statement due if lodged electronically | Agent-lodged clients |
December 2026
| Date | Obligation | Who |
|---|---|---|
| 1 Dec 2026 | Income tax payment due for taxable large and medium taxpayers, and for companies and super funds whose return was due 31 October | Large/medium entities, companies, super funds |
| 21 Dec 2026 | November 2026 monthly BAS lodgement and payment due | Monthly BAS lodgers |
January 2027
| Date | Obligation | Who |
|---|---|---|
| 21 Jan 2027 | December 2026 monthly BAS due — except businesses with up to $10 million turnover who report GST monthly and lodge electronically, who have until 21 February | Monthly BAS lodgers |
| 21 Jan 2027 | Q2 2026–27 PAYG instalment activity statement due | Head companies of consolidated groups |
| 31 Jan 2027 → Mon 1 Feb 2027 | Tax return due for taxable large and medium entities. 31 January is a Sunday. | Large and medium entities |
| 31 Jan 2027 → Mon 1 Feb 2027 | TFN report for closely held trusts, for Q2 2026–27 | Trustees of closely held trusts |
February 2027
| Date | Obligation | Who |
|---|---|---|
| 21 Feb 2027 → Mon 22 Feb 2027 | January 2027 monthly BAS due, plus the deferred December 2026 BAS for eligible electronic monthly reporters. 21 February is a Sunday. | Monthly BAS lodgers |
| 28 Feb 2027 → Tue 2 Mar 2027 | Q2 2026–27 activity statement due for all lodgment methods — covers October–December 2026. 28 February is a Sunday and 1 March is Labour Day in WA, so the first business day is Tuesday 2 March. | Quarterly BAS lodgers |
| 28 Feb 2027 → Tue 2 Mar 2027 | Q2 2026–27 instalment notice payable; annual GST return due for annual reporters with no tax return obligation | Quarterly PAYG payers, annual GST reporters |
Quarter 2 is the one quarter with no extra time for lodging online: its 28 February date already contains a one-month extension.
March 2027
| Date | Obligation | Who |
|---|---|---|
| 21 Mar 2027 → Mon 22 Mar 2027 | February 2027 monthly BAS due. 21 March is a Sunday. | Monthly BAS lodgers |
| 31 Mar 2027 | FBT year ends (the FBT year runs 1 April to 31 March) | Employers providing fringe benefits |
| 31 Mar 2027 | Tax return due for companies and super funds with total income over $2 million in the latest year lodged | Larger companies and super funds |
| 31 Mar 2027 | Tax return due for individuals and trusts whose latest return produced a tax liability of $20,000 or more | Agent clients in that band |
April 2027
| Date | Obligation | Who |
|---|---|---|
| 1 Apr 2027 | New FBT year begins | Employers providing fringe benefits |
| 21 Apr 2027 | March 2027 monthly BAS due; Q3 2026–27 PAYG instalment activity statement due | Monthly BAS lodgers, consolidated groups |
| 28 Apr 2027 | Q3 2026–27 activity statement due if lodging by paper — covers January–March 2027 | Quarterly BAS lodgers |
| 28 Apr 2027 | Q3 2026–27 instalment notice payable | Quarterly PAYG payers |
| 30 Apr 2027 | TFN report for closely held trusts, for Q3 2026–27 | Trustees of closely held trusts |
May 2027
| Date | Obligation | Who |
|---|---|---|
| 15 May 2027 → Mon 17 May 2027 | Tax agent deadline for 2026 returns not lodged earlier and not eligible for the 5 June concession. 15 May is a Saturday. | Agent clients |
| 21 May 2027 | April 2027 monthly BAS due | Monthly BAS lodgers |
| 21 May 2027 | FBT annual return lodgement and payment due if lodging by paper; last day for agents to add new FBT clients | Employers with FBT obligations |
| 26 May 2027 | Eligible Q3 2026–27 activity statements due if lodged electronically | Agent-lodged clients |
June 2027
| Date | Obligation | Who |
|---|---|---|
| 5 Jun 2027 → Tue 8 Jun 2027 | 5 June concession — individuals and trusts with a 15 May date avoid failure-to-lodge penalties if they lodge and pay by this date. 5 June is a Saturday and 7 June is Western Australia Day, so the first business day is Tuesday 8 June. Large and medium taxpayers are excluded. | Eligible agent clients |
| 21 Jun 2027 | May 2027 monthly BAS lodgement and payment due | Monthly BAS lodgers |
| 25 Jun 2027 | 2027 FBT annual return due for agents lodging electronically | Employers with FBT obligations |
| 30 Jun 2027 | Super guarantee contributions must be received by the fund by this date to be deductible in 2026–27 | Employers, and anyone claiming a personal deduction |
| 30 Jun 2027 | Families receiving Child Care Subsidy or Family Tax Benefit must have lodged their 2025–26 return by this date, regardless of any deferral | CCS and FTB recipients |
| 30 Jun 2027 | End of the 2026–27 financial year | All taxpayers |
Super Under Payday Super
The quarterly table that used to sit here is gone. From 1 July 2026 there is no quarterly SG due date to plan around — there is a rolling deadline attached to every payday.
A contribution is on time if it is received by the employee’s fund, with the information needed to allocate it, within 7 business days of the day you pay qualifying earnings. The ATO calls that payment day the QE day; in most payrolls it is simply payday. A business day excludes weekends and any public holiday that applies across a whole state or territory, so a long weekend anywhere in Australia lengthens your window.
Two practical consequences:
- Clearing house lag is now yours to manage. The 7 business days run to receipt by the fund, not to the day you send the money. If you pay through a clearing house or your payroll software, its processing time comes out of your 7 days — which is why the ATO’s advice is to pay super on payday rather than at the deadline.
- The last quarterly deadline was 28 July 2026. That covered Q4 2025–26, and 28 August 2026 was the last date for lodging a quarterly SGC statement if that payment was late or short.
The maximum contribution base is now annual: once an employee’s qualifying earnings reach $270,830 in 2026-27, you can stop paying the minimum SG for them for the rest of the year.
FBT Year
The FBT year does not line up with the financial year — it runs 1 April 2026 to 31 March 2027. Key dates for the year ending 31 March 2027 are 21 May 2027 (lodging by paper) and 25 June 2027 (agents lodging electronically). If you provide cars, entertainment, low-interest loans or expense reimbursements to employees, FBT is in scope.
End of Financial Year Checklist (by 30 June 2027)
- Review deductible expenses and make sure receipts are captured
- Consider topping up concessional super contributions — the cap is $32,500 for 2026-27, and employer contributions count toward it
- Make sure any super you want deducted this year is received by the fund by 30 June, not merely sent
- Make charitable donations to DGR-registered organisations
- Review the investment portfolio for capital gains or losses you intend to realise this year
- Confirm trust distribution requirements with your accountant before year end — see trust distribution resolutions and 30 June
- Review asset depreciation and write off low-value or obsolete assets
Compliance Checklist
- Confirm your entity type and reporting cycle with the ATO or your agent — the dates above are the standard cycle, and yours may differ
- Lodging your quarterly BAS online can earn an extra two weeks for quarters 1, 3 and 4; quarter 2 is excluded because its date already includes an extension
- Agent-lodged returns generally get later dates than the ones shown for self-lodgers — engaging an agent before 31 October is what makes you eligible
- If you cannot pay on time, contact the ATO before the due date. Lodging on time and arranging a payment plan avoids the failure-to-lodge penalty even when payment is delayed
Sources (verified 3 September 2026)
- ATO registered agent lodgment program 2026-27 — due dates by month
- ATO lodgment and payment dates on weekends or public holidays
- ATO due dates for lodging and paying your BAS
- ATO preparing your tax return — individual due date
- ATO payment deadlines for Payday Super
- ATO super guarantee — rates and maximum contribution base
- ATO contributions caps
- ATO tax rates for Australian residents
Next Steps
- Estimate what you will owe with the Tax Return Calculator
- Check a quarter’s position with the BAS Calculator
- Compare with last year’s calendar: Key Tax Dates Australia 2026