All of the key days you need to be across, as an individual and as a business.
January 2026
15 January Income Tax
Due date for lodgements of income tax returns for companies and trusts that were taxable medium to large taxpayers in the prior years are not required to lodge earlier.
If you fail to lodge your current return on time, your income tax return for the new financial year will be due by 31 October 2026.
15 January TFN Report
Quarter 2 (October – December) TFN Report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgement.
21 January Activity Statements
December monthly activity statements – final date for lodgement and payment.
Quarter 2 (October – December) PAYG instalment activity statements for head companies of consolidated groups – final date for lodgement and payment.
28 January Superannuation
Due date for super guarantee (SG) contributions for quarter 2 (October – December):
Quarter 2 SG contributions are to be received by the super fund by this date – you need to allow sufficient time for SG payments to reach and be processed by your superfund, especially if using an SG clearing house;
If you don’t pay the SG contributions for quarter 2 in full and by this date, you must pay the super guarantee charge (SGC) and lodge a SGC statement by 28 February 2025.
It’s important to note that SGC is more than the SG you would have normally paid and is not tax-deductible.
Note:
As some dates may var, please ensure your contact the Australian Taxation Office to double check any dates in question.
When the due date for lodgement or payment falls on a Saturday, Sunday or Australian Public Holiday, it may be done on the next business day.
