Tax Insight · ATO

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.

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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

DateObligationWho
1 Jul 2026New 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 2026June 2026 monthly BAS lodgement and payment dueMonthly BAS lodgers
21 Jul 2026Q4 2025–26 PAYG instalment activity statement dueHead companies of consolidated groups
28 Jul 2026Q4 2025–26 activity statement due if lodging by paper; Q4 instalment notice payableQuarterly lodgers
28 Jul 2026Final quarterly SG payment — Q4 2025–26 contributions (April–June 2026) must be in employees’ fundsEmployers
31 Jul 2026TFN report for closely held trusts, for Q4 2025–26Trustees of closely held trusts

August 2026

DateObligationWho
14 Aug 2026PAYG withholding payment summary annual report dueLarge withholders (over $1m) and payers not using an agent
21 Aug 2026July 2026 monthly BAS lodgement and payment dueMonthly BAS lodgers
25 Aug 2026Q4 2025–26 activity statement due if lodged electronicallyAgent-lodged clients
28 Aug 2026Taxable payments annual report (TPAR) dueBusinesses paying contractors
28 Aug 2026Q4 2025–26 SGC statement due if Q4 super was late or shortEmployers who missed 28 July

September 2026

DateObligationWho
21 Sep 2026August 2026 monthly BAS lodgement and payment dueMonthly BAS lodgers
30 Sep 2026PAYG withholding payment summary annual report due when prepared by a registered agentEmployers using an agent
30 Sep 2026Annual TFN withholding report 2026 dueTrustees who withheld from beneficiaries

October 2026

DateObligationWho
21 Oct 2026September 2026 monthly BAS due; annual PAYG instalment notice (Form N) payableMonthly BAS lodgers, annual instalment payers
21 Oct 2026Q1 2026–27 PAYG instalment activity statement dueHead companies of consolidated groups
28 Oct 2026Q1 2026–27 activity statement due if lodging by paper — covers July–September 2026Quarterly BAS lodgers
28 Oct 2026Q1 2026–27 instalment notice payableQuarterly PAYG payers
31 Oct 2026 → Mon 2 Nov 2026Individual 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 2026Annual GST return due for annual reporters who also lodge a tax returnAnnual GST reporters

November 2026

DateObligationWho
21 Nov 2026 → Mon 23 Nov 2026October 2026 monthly BAS due. 21 November is a Saturday.Monthly BAS lodgers
21 Nov 2026 → Mon 23 Nov 2026Payment due on a self-lodged return lodged between 1 July and 31 OctoberSelf-lodging individuals with a tax bill
25 Nov 2026Q1 2026–27 activity statement due if lodged electronicallyAgent-lodged clients

December 2026

DateObligationWho
1 Dec 2026Income tax payment due for taxable large and medium taxpayers, and for companies and super funds whose return was due 31 OctoberLarge/medium entities, companies, super funds
21 Dec 2026November 2026 monthly BAS lodgement and payment dueMonthly BAS lodgers

January 2027

DateObligationWho
21 Jan 2027December 2026 monthly BAS due — except businesses with up to $10 million turnover who report GST monthly and lodge electronically, who have until 21 FebruaryMonthly BAS lodgers
21 Jan 2027Q2 2026–27 PAYG instalment activity statement dueHead companies of consolidated groups
31 Jan 2027 → Mon 1 Feb 2027Tax return due for taxable large and medium entities. 31 January is a Sunday.Large and medium entities
31 Jan 2027 → Mon 1 Feb 2027TFN report for closely held trusts, for Q2 2026–27Trustees of closely held trusts

February 2027

DateObligationWho
21 Feb 2027 → Mon 22 Feb 2027January 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 2027Q2 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 2027Q2 2026–27 instalment notice payable; annual GST return due for annual reporters with no tax return obligationQuarterly 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

DateObligationWho
21 Mar 2027 → Mon 22 Mar 2027February 2027 monthly BAS due. 21 March is a Sunday.Monthly BAS lodgers
31 Mar 2027FBT year ends (the FBT year runs 1 April to 31 March)Employers providing fringe benefits
31 Mar 2027Tax return due for companies and super funds with total income over $2 million in the latest year lodgedLarger companies and super funds
31 Mar 2027Tax return due for individuals and trusts whose latest return produced a tax liability of $20,000 or moreAgent clients in that band

April 2027

DateObligationWho
1 Apr 2027New FBT year beginsEmployers providing fringe benefits
21 Apr 2027March 2027 monthly BAS due; Q3 2026–27 PAYG instalment activity statement dueMonthly BAS lodgers, consolidated groups
28 Apr 2027Q3 2026–27 activity statement due if lodging by paper — covers January–March 2027Quarterly BAS lodgers
28 Apr 2027Q3 2026–27 instalment notice payableQuarterly PAYG payers
30 Apr 2027TFN report for closely held trusts, for Q3 2026–27Trustees of closely held trusts

May 2027

DateObligationWho
15 May 2027 → Mon 17 May 2027Tax 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 2027April 2027 monthly BAS dueMonthly BAS lodgers
21 May 2027FBT annual return lodgement and payment due if lodging by paper; last day for agents to add new FBT clientsEmployers with FBT obligations
26 May 2027Eligible Q3 2026–27 activity statements due if lodged electronicallyAgent-lodged clients

June 2027

DateObligationWho
5 Jun 2027 → Tue 8 Jun 20275 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 2027May 2027 monthly BAS lodgement and payment dueMonthly BAS lodgers
25 Jun 20272027 FBT annual return due for agents lodging electronicallyEmployers with FBT obligations
30 Jun 2027Super guarantee contributions must be received by the fund by this date to be deductible in 2026–27Employers, and anyone claiming a personal deduction
30 Jun 2027Families receiving Child Care Subsidy or Family Tax Benefit must have lodged their 2025–26 return by this date, regardless of any deferralCCS and FTB recipients
30 Jun 2027End of the 2026–27 financial yearAll 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)

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