🇦🇺Australia tax deadlines

Australia Tax & Filing Deadlines

Every Australia statutory deadline a founder needs to know. Penalties, checklists and source links to Australian Taxation Office (ATO) and ASIC (Australian Securities and Investments Commission).

Quarterly BAS: Q1 (Jul–Sep)

28 October each year (paper and self-lodgers). Tax agents typically get extension to 25 November. For 2026-27 the Q1 date is Wednesday 28 October 2026. Lodging online can earn an extra two weeks, and a registered tax or BAS agent lodging for the client has the agent concession date of 25 November 2026. Monthly BAS lodgers file by the 21st of the following month, and GST turnover of A$20 million or more must lodge monthly.

Business Activity Statement covering July to September. Reports GST, PAYG withholding, PAYG instalments and FBT instalments for the quarter. Filed via myGov, ATO Online or accounting software. The later quarter dates for 2026-27 are 28 February 2027, 28 April 2027 and 28 July 2027. The GST turnover thresholds decide if a business registers. Mandatory registration applies at A$75,000, or A$150,000 for non-profit organisations.

Quarterly BAS: Q2 (Oct–Dec)

28 February 2027 for the 2026-27 year. The Q2 deadline moves from 28 January to 28 February to allow for the holiday period, and there is no further online or agent extension on top of that date.

Business Activity Statement covering October to December. Reports GST, PAYG withholding, PAYG instalments and FBT instalments for the quarter. The Q2 BAS is also the point to check that PAYG instalment amounts still suit the business after a half year of trading. A business can vary its instalment if it expects a much lower or higher income than the ATO's estimate, and it must take care not to vary too low.

Company Tax Return

Self-lodgers: 28 February following the 30 June year-end for small companies (31 October if a prior year return is outstanding). Tax agents: often later, exact date depends on the agent's lodgement program. For the 2025-26 year ended 30 June 2026, a small self-lodging company has until 28 February 2027. If a prior-year return is outstanding the due date is 31 October 2026, which falls on a weekend and does not move to the next business day.

Annual tax return for Australian companies, lodging income, deductions, franking account balance, dividend imputation and reconciling PAYG instalments paid. The company rate is 25 percent for a base rate entity, which has aggregated turnover under A$50 million and no more than 80 percent of assessable income from passive sources. All other companies pay 30 percent. PAYG instalments paid during the year are credited against the final tax.

ASIC Annual Review

Within 2 months of the anniversary of company registration.

ASIC sends every Pty Ltd a annual review notice on the anniversary of registration. The company must check details, pay the annual review fee, and pass a solvency resolution within 2 months. Pty Ltd companies must also pass a solvency resolution each year. ASIC can deregister a company that does not pay its annual review fee, and directors who fail to keep company details up to date can be penalised. Some changes, such as a new director or a change of registered office, must be lodged within 28 days and are not left for the annual review.

Super Guarantee (Payday Super)

Within 7 business days after each payday from 1 July 2026: super must be received (not just paid) by the employee's fund, with enough information to allocate it to the employee.

From 1 July 2026 (Payday Super) Super Guarantee is paid on every payday and must be received by the employee's super fund within 7 business days of payday. The old quarterly dates (28 October, 28 January, 28 April, 28 July) ended with the quarter to 30 June 2026. Late payment triggers the Super Guarantee Charge, and the interest and penalties on it are not deductible.

STP Finalisation

14 July following the financial year (with extensions for closely-held employees). The general finalisation date is 14 July after the end of the financial year. For closely held payees, employers with 20 or more employees, or a mix of closely held and arm's length employees, have until 30 September. Small employers with 19 or fewer employees and only closely held payees finalise by the payee's tax return due date, which is usually 31 October.

Annual finalisation of Single Touch Payroll data to confirm year-to-date amounts for each employee. Must be completed by 14 July following the financial year end. If an employer finalises through STP, it does not give employees a payment summary and does not lodge a payment summary annual report. Employees see their income statement in myGov once the employer finalises.

FBT Return

21 May if the employer prepares and lodges its own return. If a registered agent lodges electronically, the agent concession date is 25 June. If 21 May falls on a weekend or public holiday the due date moves to the next business day.

Annual Fringe Benefits Tax return covering the FBT year (1 April to 31 March). The FBT rate is 47 percent for the FBT years 2023 to 2027. A business with an FBT liability of A$3,000 or more in the prior year pays quarterly FBT instalments on its BAS.

Taxable Payments Annual Report (TPAR)

28 August following 30 June year-end.

Annual report listing payments to contractors in specific industries (building, cleaning, courier, road freight, IT, security, surveillance, investigation). Due 28 August following 30 June year-end. A business must lodge a TPAR if at least 10 percent of its business income for the year comes from a relevant service and it paid contractors for that service. Figures are reported on a cash basis, so a business on accruals may see differences between its records and the pre-filled amounts that contractors see in their returns.

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