🇦🇺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.

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.

Quarterly BAS — Q2 (Oct–Dec)

28 February (Q2 deadline is extended from 28 January to allow for the holiday period).

Business Activity Statement covering October to December. Reports GST, PAYG withholding, PAYG instalments and FBT instalments for the quarter.

Company Tax Return

Self-lodgers: 31 October following 30 June year-end. Tax agents: typically 15 January (small companies) or 28 February (medium) — exact date depends on the agent's lodgement program.

Annual tax return for Australian companies, lodging income, deductions, franking account balance, dividend imputation and reconciling PAYG instalments paid.

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.

Super Guarantee — Q1 (Jul–Sep)

28 October each year — super must be received (not just paid) by the employee's fund.

Quarterly Super Guarantee payment for July–September wages. Must be received by the employee's super fund by 28 October. Late payment triggers the non-deductible Super Guarantee Charge.

STP Finalisation

14 July following the financial year (with extensions for closely-held employees).

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.

FBT Return

21 May (paper). 25 June if lodged electronically. Tax agents: typically 25 June.

Annual Fringe Benefits Tax return covering the FBT year (1 April – 31 March). FBT rate is 47%. Due 21 May (paper) or 25 June (lodging electronically as standalone).

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.

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