All of the key days you need to be across, as an individual and as a business.
May 2026
12 May 2026
Activity Statements
Final date to lodge and pay Quarter 3 (January–March) activity statements where lodged electronically.
15 May 2026
Not-for-Profit (NFP) Income Tax Returns
Due date for taxable NFP organisations to lodge their income tax return or submit a non-lodgment advice form.
Eligible taxable NFPs automatically receive this concessional lodgment deadline.
21 May 2026
Fringe Benefits Tax (FBT)
Due date to lodge and pay your FBT return if you are preparing and lodging the return yourself.
For the 2021 FBT year, self-preparers may lodge up until 25 June without late lodgment penalties applying.
Different lodgment and payment deadlines may apply where a registered tax agent is engaged.
21 May 2026
Activity Statements
April monthly activity statements are due for lodgment and payment.
28 May 2026
Superannuation
Due date to lodge and pay the Quarter 3 (1 January – 31 March) Superannuation Guarantee Charge (SGC) statement where super contributions were not paid on time.
Late super contributions paid to an employee’s fund may be used to offset part of the SGC liability for that employee and quarter.
Please note that the Superannuation Guarantee Charge is not tax deductible.
Note:
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.
