Key Dates

1 July

• 2026–27 financial year commences.
• Individuals can begin lodging their 2025–26 income tax returns (The ATO recommends waiting until pre-fill information is available before lodging)
• Payday Super commences for employers under the new legislation.

14 July

• Finalise Single Touch Payroll (STP) reporting for the 2025–26 financial year
  Note: Please confirm the date as STP finalisation declarations have different due dates depending on employer type.

21 July

• Lodge and pay June monthly BAS.

28 July

• Lodge and pay April–June quarterly BAS.

21 August

• Lodge and pay July monthly BAS.

28 August

• Taxable Payments Annual Report (TPAR) due for businesses in applicable industries.
  Note: Only applies to businesses required to lodge a Taxable Payments Annual Report.

21 September

• Lodge and pay August monthly BAS (monthly lodgers only)

September is also a good time to:

• reconcile bookkeeping and review cash flow before the September quarter BAS.
• begin considering year-end tax planning opportunities well before June.

21 October

• Lodge and pay September monthly BAS.

28 October

• Lodge and pay July–September quarterly BAS.

31 October

• Deadline for individuals lodging their own 2025–26 income tax return (without a registered tax agent).
  Note: As the date falls on a Saturday, the effective deadline becomes Monday 2 November 2026 for self-lodgers

21 November

• Lodge and pay October monthly BAS.

25 November

• Extended due date for electronically lodged quarterly BAS through a registered tax agent (where eligible).

November is an ideal time to:

• consider year-end tax planning before the Christmas shutdown.

21 December

• Lodge and pay November monthly BAS.

Before the end of the year, consider:

• reviewing your business performance against budget;
• ensuring payroll and super obligations are on track;
• discussing tax planning opportunities before the new calendar year.

• As some dates may vary, 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.