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Australia · 2026–27

Every deadline your Australian practice is accountable for in 2026–27

This is every BAS, PAYG, superannuation and income-tax deadline an Australian accounting practice is accountable for in the 2026–27 year — for sole traders, partnerships, trusts, companies and SMSFs. Every row carries the ATO page it came from, the sentence that states the obligation, and the date it was last checked against that page; the most recent check was 2 September 2026. Obligations that depend on a client's own accounting period or lodgment cycle are published as the rule rather than a single date, because collapsing them into one date would be wrong for most of your clients.

Next up

The next three fixed dates

  • In 20 days

    30 Sep

    Single Touch Payroll — finalisation declaration for closely held (related) payees

    employers with 20 or more employees who have closely held payees, employers with both closely held payees and arm's length employees

  • In 41 days

    21 Oct

    Annual PAYG instalment notice (Form N) — pay (and lodge only if varying)

    taxpayer paying an annual PAYG instalment

  • In 48 days

    28 Oct

    Business activity statement — quarter 1, 2026–27 (July–September 2026), lodge and pay

    business registered for GST, quarterly lodger

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Obligations with no fixed date — those tied to your client's year end, VAT stagger or payday — are in the table below but not in the file. They cannot be dated without knowing whose books they belong to.

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The full year

Every obligation, with the source beside it.

Some obligations below show a rule rather than a date. That is deliberate. Their deadline depends on your accounting period, VAT stagger, payday or remitter type, so no single calendar date is correct for every business. We publish the rule exactly as the tax authority states it rather than guessing a date that would be wrong for most readers. These obligations cannot appear in the downloadable calendar file for the same reason.

Every Australia filing date, 2026–27

26obligations, each one linked to the page on the tax authority's own site that states it. Nothing here is summarised from a blog.

14 of 26 rows carry a rule, not a date

Some obligations below show a rule rather than a date. That is deliberate. Their deadline depends on your accounting period, VAT stagger, payday or remitter type, so no single calendar date is correct for every business. We publish the rule exactly as the tax authority states it rather than guessing a date that would be wrong for most readers. These obligations cannot appear in the downloadable calendar file for the same reason.

Showing 26 of 26 obligations — 12 with a fixed date, 14that depend on your client's own dates.

Australia filing deadlines for 2026–27. Rows without a fixed date show the rule that determines the date instead.
ObligationDueApplies toFrequencyPenalty if missedSource
Business activity statement — quarterly, lodge and payNo fixed date28th day of the month following the end of the quarter, except quarter 2 (October–December), which is due 28 February of the following calendar year — that date already includes a one-month extension, so no further concession applies to it. Original due dates: quarter 1 (Jul–Sep) 28 October; quarter 2 (Oct–Dec) 28 February; quarter 3 (Jan–Mar) 28 April; quarter 4 (Apr–Jun) 28 July. An eligible quarterly activity statement lodged electronically by a registered tax or BAS agent receives the lodgment program date instead — for FY2026-27 that is 25 November 2026 for quarter 1, not applicable for quarter 2, 26 May 2027 for quarter 3 and 25 August 2027 for quarter 4. Self-lodgers who lodge online may be eligible for an extra 2 weeks. The lodgment program date only applies to a statement that generates after the client's previous activity statement was lodged electronically; a first activity statement, or one whose predecessor was lodged on paper, may have an earlier due date. If the due date falls on a weekend or public holiday, lodgment and payment are due the next business day.business registered for GST, quarterly lodgerQuarterlyFailure to lodge on time (FTL) penalty — one penalty unit for every 28 days or part thereof the document is overdue, up to a maximum of 5 penalty units, multiplied by 2 for medium withholders and 5 for large withholdersato.gov.au— Business activity statement — quarterly, lodge and pay, opens on ato.gov.au in a new tab
Source wording
“Quarterly activity statements are due on the 28th day of the month following the reporting period, except for quarter 2, which is due on 28 February of the following calendar year.”
Checked 2 Sep 2026
Business activity statement — quarter 1, 2026–27 (July–September 2026), lodge and pay28 Oct 2026Rolls forward off a weekend or holidaybusiness registered for GST, quarterly lodgerQuarterlyFailure to lodge on time (FTL) penalty — one penalty unit for every 28 days or part thereof the document is overdue, up to a maximum of 5 penalty unitsato.gov.au— Business activity statement — quarter 1, 2026–27 (July–September 2026), lodge and pay, opens on ato.gov.au in a new tab
Source wording
“Quarter 1, 2026–27 | 28 October 2026 | 25 November 2026”
Checked 1 Sep 2026
Business activity statement — quarter 2, 2026–27 (October–December 2026), lodge and pay28 Feb 2027Rolls forward off a weekend or holidaybusiness registered for GST, quarterly lodgerQuarterlyFailure to lodge on time (FTL) penalty — one penalty unit for every 28 days or part thereof the document is overdue, up to a maximum of 5 penalty unitsato.gov.au— Business activity statement — quarter 2, 2026–27 (October–December 2026), lodge and pay, opens on ato.gov.au in a new tab
Source wording
“Lodge and pay quarter 2, 2026–27 activity statement for all lodgment methods.”
Checked 1 Sep 2026
Business activity statement — quarter 3, 2026–27 (January–March 2027), lodge and pay28 Apr 2027Rolls forward off a weekend or holidaybusiness registered for GST, quarterly lodgerQuarterlyFailure to lodge on time (FTL) penalty — one penalty unit for every 28 days or part thereof the document is overdue, up to a maximum of 5 penalty unitsato.gov.au— Business activity statement — quarter 3, 2026–27 (January–March 2027), lodge and pay, opens on ato.gov.au in a new tab
Source wording
“Quarter 3, 2026–27 | 28 April 2027 | 26 May 2027”
Checked 1 Sep 2026
Business activity statement — quarter 4, 2026–27 (April–June 2027), lodge and pay28 Jul 2027Rolls forward off a weekend or holidaybusiness registered for GST, quarterly lodgerQuarterlyFailure to lodge on time (FTL) penalty — one penalty unit for every 28 days or part thereof the document is overdue, up to a maximum of 5 penalty unitsato.gov.au— Business activity statement — quarter 4, 2026–27 (April–June 2027), lodge and pay, opens on ato.gov.au in a new tab
Source wording
“Quarter 4, 2026–27 | 28 July 2027 | 25 August 2027 To be confirmed when the Lodgment program 2027–28 is developed.”
Checked 1 Sep 2026
Business activity statement — monthly, lodge and payNo fixed date21st day of the month following the end of the taxable period — a July monthly BAS is due 21 August. Recurs every month of FY2026-27. Two carve-outs: (a) schools and associated bodies lodge their December BAS by 21 January; (b) for registered agents, the December business activity statement is not due for lodgment and payment until 21 February for business clients with up to $10 million annual turnover who report GST monthly and lodge electronically — businesses registered for deferred GST are not eligible (see au-bas-december-2026-monthly). If the 21st falls on a weekend or public holiday, lodgment and payment are due the next business day.business with GST turnover of $20 million or more, business that elects monthly GST reporting, business directed by the ATO to report monthlyMonthlyFailure to lodge on time (FTL) penalty — one penalty unit for every 28 days or part thereof the document is overdue, up to a maximum of 5 penalty unitsato.gov.au— Business activity statement — monthly, lodge and pay, opens on ato.gov.au in a new tab
Source wording
“The due date to lodge and pay your monthly BAS is the 21st day of the month following the end of the taxable period. For example, a July monthly BAS is due on 21 August.”
Checked 2 Sep 2026
Business activity statement — December 2026 monthly, lodge and pay21 Jan 2027Rolls forward off a weekend or holidaybusiness that reports GST monthly, business with up to $10 million annual turnover (for the agent concession)One-offFailure to lodge on time (FTL) penalty — one penalty unit for every 28 days or part thereof the document is overdue, up to a maximum of 5 penalty unitsato.gov.au— Business activity statement — December 2026 monthly, lodge and pay, opens on ato.gov.au in a new tab
Source wording
“Monthly activity statements are due for lodgment and payment on the 21st day of the following month. However, the December business activity statement is not due for lodgment and payment until 21 February for business clients who: have up to $10 million annual turnover report GST monthly lodge electronically.”
Checked 1 Sep 2026
Instalment activity statement (IAS) — monthly, lodge and payNo fixed date21st day of the month following the reporting period. Clients who do not have a monthly GST obligation but are registered for monthly PAYG withholding or PAYG instalments, and have at least one quarterly obligation (for example GST, PAYG instalment or FBT instalments), receive a monthly activity statement for the first 2 months of each quarter (due on the 21st day of the following month) and a quarterly activity statement for the third month (due on the 28th day of the following month, or 28 February for quarter 2). Activity statements with only a monthly PAYG IT withholding cycle are NOT eligible for the registered agent lodgment program due dates. If the due date falls on a weekend or public holiday, lodgment and payment are due the first business day after.employer registered for monthly PAYG withholding without a monthly GST obligation, entity registered for monthly PAYG instalmentsMonthlyFailure to lodge on time (FTL) penalty — one penalty unit for every 28 days or part thereof the document is overdue, up to a maximum of 5 penalty unitsato.gov.au— Instalment activity statement (IAS) — monthly, lodge and pay, opens on ato.gov.au in a new tab
Source wording
“Monthly activity statements are due for lodgment and payment on the 21st day of the following month.”
Checked 2 Sep 2026
Quarterly PAYG instalment notice / GST instalment notice (Form R, S or T) — payNo fixed datePayment falls due on the 28th day of the month following the end of the quarter, except quarter 2 (October–December) which is due 28 February. The notice does NOT need to be lodged if the client pays the amount advised; it must be completed and lodged by the payment due date only where the instalment amount is varied (or, for the annual form N, where the rate method is used). These notices are NOT eligible for the registered agent lodgment program due dates. FY2026-27 payment due dates, read from the "Due dates for instalments" table on the source page: quarter 4 2025–26 — 28 July 2026; quarter 1 2026–27 — 28 October 2026; quarter 2 2026–27 — 28 February 2027; quarter 3 2026–27 — 28 April 2027; quarter 4 2026–27 — 28 July 2027. The annual PAYG instalment notice (form N) for annual 2025–26 is due 21 October 2026 and is carried by au-payg-instalment-annual-notice-form-n-2026. Varying below 85% of the rate or amount calculated by the ATO attracts general interest charge on the shortfall.taxpayer paying quarterly PAYG instalments by instalment amount, GST instalment payerQuarterlyGeneral interest charge (GIC) on the shortfall where the varied instalment rate or amount is less than 85% of the rate or amount calculated by the ATOato.gov.au— Quarterly PAYG instalment notice / GST instalment notice (Form R, S or T) — pay, opens on ato.gov.au in a new tab
Source wording
“If you vary their payment amount (or with form N, use the rate method to calculate their instalment amount) you must complete the form and lodge it by the payment due date.”
Checked 2 Sep 2026
Annual PAYG instalment notice (Form N) — pay (and lodge only if varying)21 Oct 2026taxpayer paying an annual PAYG instalmentAnnualNot stated by the sourceato.gov.au— Annual PAYG instalment notice (Form N) — pay (and lodge only if varying), opens on ato.gov.au in a new tab
Source wording
“Annual PAYG instalment notice (form N) | Annual 2025–26 | 21 October 2026”
Checked 1 Sep 2026
Quarterly PAYG instalment activity statement — head companies of consolidated groups, lodge and payNo fixed date21st day of the month following the end of the reporting period. For standard quarters that rule yields 21 October, 21 January, 21 April and 21 July — for FY2026-27, 21 July 2026, 21 October 2026, 21 January 2027 and 21 April 2027. Consolidated head entity PAYG instalment activity statements are expressly excluded from the registered agent lodgment program concession, so no extra time applies. If the 21st falls on a weekend or public holiday, lodgment and payment are due the first business day after.head company of an income tax consolidated groupQuarterlyFailure to lodge on time (FTL) penalty — one penalty unit for every 28 days or part thereof the document is overdue, up to a maximum of 5 penalty unitsato.gov.au— Quarterly PAYG instalment activity statement — head companies of consolidated groups, lodge and pay, opens on ato.gov.au in a new tab
Source wording
“Quarterly PAYG instalment activity statements are due on the 21st day of the month following the end of the reporting period.”
Checked 2 Sep 2026
Annual GST return — lodge and payNo fixed dateEntity-specific, and the two ATO pages state it from different angles. Registered agent clients: the annual GST return is due on the due date of the client's income tax return where the client has a tax return lodgment obligation (that date itself varies — see au-company-tax-return-2026), or 28 February 2027 where the client has no tax return lodgment obligation. Self-lodgers: 31 October, or 28 February following the annual tax period if the entity is not required to lodge a tax return; the ATO adds that different dates may apply if a registered tax or BAS agent is used. The two statements reconcile — 31 October is the standard self-preparer income tax return date — but the operative date must still be read per client from Online services for agents. If the due date falls on a weekend or public holiday, lodgment and payment are due the next business day.business voluntarily registered for GST with turnover under $75,000 ($150,000 for not-for-profit bodies) that elects annual reporting, GST instalment payerPeriod-relativeNot stated by the sourceato.gov.au— Annual GST return — lodge and pay, opens on ato.gov.au in a new tab
Source wording
“The due date for lodgment (and payment if required) of annual GST returns is either: the due date of your client’s tax return if your client has a tax return lodgment obligation 28 February 2027 if your client does not have a tax return lodgment obligation.”
Checked 2 Sep 2026
PAYG withholding payment summary annual report (for payments not reported and finalised through STP) — lodgeNo fixed date14 August each year for large withholders (annual withholding more than $1 million) and for payers lodging without registered tax or BAS agent involvement. 30 September each year for payers using a registered agent to lodge, EXCLUDING large withholders. The report covers the financial year just ended, so the FY2026-27 instances are 14 August 2026 and 30 September 2026 for the 2025–26 year, and 14 August 2027 and 30 September 2027 for the 2026–27 year. Only required for payments not reported and finalised through STP — where STP finalisation is complete, no payment summary annual report is required. If the due date falls on a weekend or public holiday, lodgment is due the first business day after.employer with payments not reported through Single Touch Payroll, large withholder (annual withholding more than $1 million)AnnualFailure to lodge on time penaltyato.gov.au— PAYG withholding payment summary annual report (for payments not reported and finalised through STP) — lodge, opens on ato.gov.au in a new tab
Source wording
“The due date for lodging a PAYG withholding payment summary annual report is: 14 August for large withholders (annual withholding more than $1 million) or those lodging without registered agent involvement 30 September for payers who are using a registered agent to lodge (excluding large withholders).”
Checked 2 Sep 2026
PAYG withholding where ABN not quoted — annual report (NAT 3448), lodge31 Oct 2026business that withheld from payments to suppliers who did not quote an ABNAnnualNot stated by the sourceato.gov.au— PAYG withholding where ABN not quoted — annual report (NAT 3448), lodge, opens on ato.gov.au in a new tab
Source wording
“Payments to and amounts withheld from businesses that did not quote their ABN to you | PAYG withholding where ABN not quoted – annual report (NAT 3448) You can lodge online using the Online services for business Secure mail option. | By 31 October each year”
Checked 1 Sep 2026
Single Touch Payroll — finalisation declaration for arm's length employeesNo fixed date14 July each year, for the financial year just ended — 14 July 2026 for 2025–26 and 14 July 2027 for 2026–27. Applies to arm's length employees. An employer who cannot make the declaration on or before the due date must apply for a deferral. Employers with both closely held payees and arm's length employees must still finalise arm's length employees by 14 July, with closely held payees due 30 September. Once reported and finalised through STP, the employer is not required to provide payment summaries or lodge a payment summary annual report.all employers reporting through STPAnnualNot stated by the sourceato.gov.au— Single Touch Payroll — finalisation declaration for arm's length employees, opens on ato.gov.au in a new tab
Source wording
“You need to make a finalisation declaration by 14 July each year to ensure your employees can access their finalised information to complete their tax return.”
Checked 2 Sep 2026
Single Touch Payroll — finalisation declaration for closely held (related) payees30 Sep 2026employers with 20 or more employees who have closely held payees, employers with both closely held payees and arm's length employeesAnnualNot stated by the sourceato.gov.au— Single Touch Payroll — finalisation declaration for closely held (related) payees, opens on ato.gov.au in a new tab
Source wording
“The finalisation due date for closely held payees is 30 September each year.”
Checked 1 Sep 2026
Single Touch Payroll — finalisation declaration, small employers with only closely held payeesNo fixed dateThe due date for end-of-year STP finalisation is the payee's own tax return due date. That date is not fixed — it depends on the individual payee's circumstances and whether they lodge through a registered tax agent.small employers (19 or fewer employees) who only have closely held payeesAnnualNot stated by the sourceato.gov.au— Single Touch Payroll — finalisation declaration, small employers with only closely held payees, opens on ato.gov.au in a new tab
Source wording
“For small employers (19 or fewer employees) who only have closely held payees, the due date for end-of-year STP finalisation is the payee's tax return due date”
Checked 2 Sep 2026
Superannuation guarantee — pay contributions under Payday Super (from 1 July 2026)No fixed dateFrom 1 July 2026 the quarterly super guarantee system is REPLACED by Payday Super. A contribution is on time if it is RECEIVED by the employee's super fund, with all the information needed to allocate it to the member account, within 7 BUSINESS DAYS after the QE day — the day qualifying earnings are paid to the employee, normally payday. A business day is any day other than a Saturday, a Sunday, or a day that is a public holiday for the whole of any Australian state or territory; a public holiday covering only part of a state or territory (for example Royal Hobart Show Day) is still a business day. Four situations allow longer: (a) the first contribution for a NEW EMPLOYEE, or the first contribution to a new complying super fund for an existing employee after contributions to another fund stopped — 20 business days after the QE day; (b) OUT-OF-CYCLE payments (bonuses, commissions, allowances, back payments, payments made in advance) — due within 7 business days after the next payment of qualifying earnings that is not out of cycle; payments to employees with intermittent or irregular paydays are NOT out-of-cycle payments; (c) an ATO exceptional-circumstances determination for natural disasters or widespread IT and communications outages — due before the later of 20 business days after the current QE day and 20 business days after the day the determination is made; (d) the BUNCHING RULE — where a later due date applies to one QE day and the due date for the next QE day falls before it, the due date for the second QE day becomes the same as the later due date for the first. Because the count is in business days, a Payday Super due date can never land on a weekend or a national/state public holiday. A contribution received more than 7 business days after the QE day (unless a longer period applies), but before the ATO assesses the super guarantee charge, is a late contribution: it can reduce the charge but the interest and administrative components and any choice loading may still apply.all employers, employees entitled to super guarantee including contractors paid mainly for their labour, sportspeople, performers, and company directorsPeriod-relativeSuper guarantee charge (SGC), which is not tax deductible; general interest charge accrues on unpaid SGC and is also not deductibleato.gov.au— Superannuation guarantee — pay contributions under Payday Super (from 1 July 2026), opens on ato.gov.au in a new tab
Source wording
“Your super guarantee contribution is on time if it is received by your employee's super fund (with all the necessary information to allocate the contribution to the employee's member account) within 7 business days after paying your employee. You may have longer to make the contribution in some situations.”
Checked 2 Sep 2026
Superannuation guarantee — quarter 4, 2025–26 (1 April – 30 June 2026) contributions received by fund28 Jul 2026Rolls forward off a weekend or holidayall employers, eligible employees, for earnings paid up to 30 June 2026One-offSuper guarantee charge (SGC), which is more than the super otherwise payable and is not tax deductible; late payments for the quarter cannot be offset against the SGCato.gov.au— Superannuation guarantee — quarter 4, 2025–26 (1 April – 30 June 2026) contributions received by fund, opens on ato.gov.au in a new tab
Source wording
“Make super guarantee contributions for quarter 4, 2025–26 to funds by this date.”
Checked 2 Sep 2026
Superannuation guarantee charge statement — quarter 4, 2025–26, lodge and pay28 Aug 2026Rolls forward off a weekend or holidayemployers who did not pay minimum super contributions in full and on time for quarter 4, 2025–26One-offAdditional penalties; nominal interest accrues from the first day of the quarter to the later of the due date for that quarter or the date the SGC statement is lodged, and by law cannot be reduced or waived; shortfall general interest charge applies from the date of lodgment until the SGC is paid in fullato.gov.au— Superannuation guarantee charge statement — quarter 4, 2025–26, lodge and pay, opens on ato.gov.au in a new tab
Source wording
“Lodge and pay quarter 4, 2025–26 Superannuation guarantee charge statement – quarterly form if the employer did not pay contributions on time and in full for this quarter.”
Checked 2 Sep 2026
Super guarantee charge under Payday Super — no periodic statement obligationNo fixed dateThere is NO recurring SGC statement due date under Payday Super. From 1 July 2026 an employer is no longer required to lodge a Super Guarantee Statement to report shortfalls after a missed or late payment. The employer may instead CHOOSE to lodge a voluntary disclosure statement, which can only be lodged before the employer receives a notice of assessment for super guarantee charge and can reduce the charge payable. Where the ATO issues an assessment, the amount owing is due and payable on the day the assessment is made — usually the day the notice of assessment is received. The final quarterly SGC statement under the old rules was the quarter 4 2025–26 statement due 28 August 2026 (au-sgc-statement-q4-2025-26); nothing recurring replaces it.employers who miss, underpay or pay late a super guarantee contribution for a QE day from 1 July 2026Period-relativeSuper guarantee charge, assessed by the ATO and payable on the day the assessment is made; it includes notional earnings and may include an administrative uplift amount of up to 60% of the total of the unpaid super and notional earnings, plus choice loading where the choice of fund requirements were contravened. General interest charge accrues on unpaid super guarantee charge and is not deductible; late payment penalties cannot be remitted and are not deductibleato.gov.au— Super guarantee charge under Payday Super — no periodic statement obligation, opens on ato.gov.au in a new tab
Source wording
“Under Payday Super, you're no longer required to lodge a Super Guarantee Statement with us to report shortfalls if you miss a payment or pay late.”
Checked 2 Sep 2026
Company income tax return (2026, 30 June balancer) — lodge and payNo fixed dateTHERE IS NO SINGLE COMPANY TAX RETURN DUE DATE. The date depends on the entity's size, lodgment history, taxable status, registration status and whether a registered tax agent lodges, and the ATO publishes the operative date per client in Online services for agents. REGISTERED AGENT LODGMENT PROGRAM, 30 June balancing companies and super funds (lodgment date / payment date): 31 October 2026 / 1 December 2026 — entities with one or more prior year returns outstanding as at 30 June 2026; entities prosecuted for non-lodgment of prior year returns and advised of a 31 October 2026 due date; entities that may be required to lodge early. 1 December 2026 / as per notice of assessment — companies that are not full self-assessment (NFSA) taxpayers. 31 January 2027 lodgment / 1 December 2026 payment — large and medium taxpayers whose 2025 tax return was taxable, unless required earlier; note the payment date precedes the lodgment date. 28 February 2027 / 28 February 2027 — subsidiary members that exited a consolidated group during the financial year; large and medium taxpayers whose 2025 return was non-taxable (including those made not necessary by 30 June 2026); large and medium taxpayers established between 1 July 2024 and 30 June 2025 where the 2025 return is not necessary and the ATO was advised; new registrant large and medium taxpayers; head companies of consolidated groups that are new registrants; new registrant SMSFs unless required earlier. 31 March 2027 / 31 March 2027 — entities with total income in 2024–25 of more than $2 million, unless required earlier. 15 May 2027 / 15 May 2027 — entities that may not have an obligation to lodge; subsidiary members of a consolidated group consolidated for a full year; NFP entities that assess they must lodge and have no earlier date; new registrants excluding large and medium taxpayers, consolidated head companies and SMSFs; ALL REMAINING ENTITIES THAT ARE TAX AGENT CLIENTS. 5 June 2027 — a concessional arrangement, not a lodgment due date: penalties are waived if a 15 May 2027 client lodges by this date where both the prior and current year are non-taxable or produce a refund; excludes large and medium taxpayers and head companies of consolidated groups. SELF-LODGERS (no registered agent), from the ATO's business income tax due dates page, which states days and months rather than years: 31 October — all June balancing companies where the previous financial year return was not lodged on time, or one or more prior-year returns were overdue as at 30 June of the previous financial year; 1 December — lodgment for non full assessment company entities (payment as per the notice of assessment) and payment for companies that were taxable medium to large taxpayers in the prior year and were required to lodge by 31 October; 15 JANUARY — lodgment for companies that were taxable medium to large business clients in the prior year and are not required to lodge earlier; 28 February — self-preparing taxpayers not due at an earlier date. SUBSTITUTED ACCOUNTING PERIODS use a separate table keyed to months after the end of the income year (for example 15th day of the 7th month after the end of the income year for entities that may not have an obligation to lodge) and none of the 30 June balancer dates apply.companies, superannuation funds including SMSFsAnnualFailure to lodge on time (FTL) penalty — one penalty unit for every 28 days or part thereof the document is overdue, up to a maximum of 5 penalty units, multiplied by 2 for a medium withholder and by 5 for a large entityato.gov.au— Company income tax return (2026, 30 June balancer) — lodge and pay, opens on ato.gov.au in a new tab
Source wording
“The lodgment due dates for companies and super funds are displayed on all client listings generated by the end of July 2026.”
Checked 2 Sep 2026
Taxable payments annual report (TPAR) — lodgeNo fixed date28 August each year, reporting the financial year just ended — 28 August 2026 for 2025–26 and 28 August 2027 for 2026–27. Paper lodgment is no longer accepted; all lodgments must be made electronically. Registered BAS agents can lodge a TPAR on a client's behalf. If the due date falls on a weekend or public holiday, lodgment is due the first business day after.businesses that made payments to contractors for services in the building and construction, cleaning, courier, road freight, IT or security industries, government entities reporting grants paidAnnualNot stated by the sourceato.gov.au— Taxable payments annual report (TPAR) — lodge, opens on ato.gov.au in a new tab
Source wording
“The TPAR is due by 28 August each year.”
Checked 2 Sep 2026
Fringe benefits tax return (FBT year 1 April 2026 – 31 March 2027) — lodge and pay21 May 2027Rolls forward off a weekend or holidayemployers with an FBT liability for the FBT year, employers who paid FBT instalments through their activity statementsAnnualNot stated by the sourceato.gov.au— Fringe benefits tax return (FBT year 1 April 2026 – 31 March 2027) — lodge and pay, opens on ato.gov.au in a new tab
Source wording
“You must lodge your return and pay the FBT you owe by 21 May , unless either: your tax agent lodges your return electronically – in this case the due date is generally 25 June (you must be an FBT client of the tax agent by 21 May) we accept your request for an extension of time .”
Checked 2 Sep 2026
FBT — final date to add new FBT clients to a registered agent's client list21 May 2027registered tax agents, employers wanting the 25 June FBT lodgment and payment concessionAnnualNot stated by the sourceato.gov.au— FBT — final date to add new FBT clients to a registered agent's client list, opens on ato.gov.au in a new tab
Source wording
“To ensure your clients are covered by your lodgment program for their 2027 FBT return, you must be appointed as the tax agent for that client role and add them to your FBT client list by 21 May.”
Checked 1 Sep 2026
ASIC company annual review — pay annual review fee, confirm details, pass solvency resolutionNo fixed dateNOT A FIXED CALENDAR DATE. Each company has its own annual review date; ASIC sends an annual statement soon after it, usually the anniversary of registration. Three obligations follow. (1) Pay the annual review fee by the due date shown on the annual statement, usually 2 months after the annual review date. (2) Keep company details up to date — the company must update its details within 28 days of the changes occurring, and to avoid an additional late review fee it must make any changes it has not already made within 28 days of the annual review date. (3) Directors must pass a solvency resolution within 2 months of the annual review date, unless the company lodged a financial report with ASIC in the past 12 months; a positive resolution is recorded but not notified to ASIC, while a negative resolution, or a failure to pass any resolution within those 2 months, must be notified to ASIC within 7 days (Form 485). If no annual statement arrives within 15 business days after the annual review date, the company should contact ASIC. A company can apply to change its annual review date, but not one that has already passed.all companies registered with ASICAnnualLate annual company review payment fee if the annual review fee is not paid by the due date; a late lodgement fee if changes are not notified within 28 days; a late review fee if outstanding changes are not made within 28 days of the annual review date. In some cases ASIC may consider deregistering the company.asic.gov.au— ASIC company annual review — pay annual review fee, confirm details, pass solvency resolution, opens on asic.gov.au in a new tab
Source wording
“You must pay the annual review fee by the due date on the annual statement, which is usually 2 months after the annual review date.”
Checked 2 Sep 2026

Sources: Australian Taxation Office, ASIC. Every date is checked against the authority's own page before publication. This is a reference, not advice for a specific entity — confirm against your client's own filing profile.

Where the year bites

The months your capacity plan has to survive.

Counted from the fixed dates in the table above — not estimated, and not including the period-relative obligations that land on top of them.

  1. October 2026

    3 fixed dates

    Business activity statement — quarter 1, 2026–27 (July–September 2026), lodge and pay and Annual PAYG instalment notice (Form N) — pay (and lodge only if varying) both fall here. This is the week most practices run out of hours. See what overflow capacity costs.

  2. Or put the work on someone else's payroll

    Salt runs compliance work under your firm's brand, to your review standard. White-label capacity in Australia.

Provenance

Last verified: 2 September 2026

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Capacity, not headcount

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