BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Salt Accounting Group//Practice Calendar//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Australia accounting deadlines 2026–27 — Salt Accounting G roup X-WR-CALDESC:Filing and payment deadlines for Australia\, 2026–27. Every entry is verified against a primary source\; see https://saltaccountinggro up.com/resources/au-practice-calendar-2026-27. 14 further obligations coul d not be included because their deadlines depend on your accounting period \, VAT stagger\, payday or remitter type — no single date would be corre ct for every business. Those are listed on the page. BEGIN:VEVENT UID:au-super-guarantee-q4-2025-26-quarterly-2026-07-28@saltaccountinggroup. com DTSTAMP:20260902T000000Z LAST-MODIFIED:20260902T000000Z DTSTART;VALUE=DATE:20260728 DTEND;VALUE=DATE:20260729 SUMMARY:Superannuation guarantee — quarter 4\, 2025–26 (1 April – 30 June 2026) contributions received by fund — Australia federal DESCRIPTION:Superannuation guarantee — quarter 4\, 2025–26 (1 April – 30 June 2026) contributions received by fund\n\nRule: 28 July 2026. This is the LAST quarterly super guarantee due date — it applies only to empl oyee earnings paid up to 30 June 2026. Contributions must be RECEIVED by t he employee's fund on or before this date\, not merely sent\; payments mad e to a commercial clearing house are only 'paid' on the date received by t he fund (except the ATO's Small Business Superannuation Clearing House\, w here payments may be considered paid on the date received).\nApplies to: a ll employers\, eligible employees\, for earnings paid up to 30 June 2026\n Jurisdiction: Australia federal\nIf missed: Super 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 SGC\nSource: https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/ prepare-and-lodge/registered-agent-lodgment-program/due-dates-by-month/jul y-2026\nVerified: 2026-09-02\n\nFull calendar: https://saltaccountinggroup .com/resources/au-practice-calendar-2026-27\nGeneral information\, not adv ice. Confirm against the authority for your own accounting period. URL:https://saltaccountinggroup.com/resources/au-practice-calendar-2026-27 CATEGORIES:Compliance deadline,Australia federal TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P7D DESCRIPTION:Due in 7 days: Superannuation guarantee — quarter 4\, 2025– 26 (1 April – 30 June 2026) contributions received by fund END:VALARM BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P1D DESCRIPTION:Due tomorrow: Superannuation guarantee — quarter 4\, 2025–2 6 (1 April – 30 June 2026) contributions received by fund END:VALARM END:VEVENT BEGIN:VEVENT UID:au-sgc-statement-q4-2025-26-2026-08-28@saltaccountinggroup.com DTSTAMP:20260902T000000Z LAST-MODIFIED:20260902T000000Z DTSTART;VALUE=DATE:20260828 DTEND;VALUE=DATE:20260829 SUMMARY:Superannuation guarantee charge statement — quarter 4\, 2025–26 \, lodge and pay — Australia federal DESCRIPTION:Superannuation guarantee charge statement — quarter 4\, 2025 –26\, lodge and pay\n\nRule: 28 August 2026 — one calendar month after the 28 July 2026 super guarantee due date. Applies only where quarter 4 2 025–26 contributions were not paid on time and in full. Employers who lo dge the statement cannot offset contributions they paid late to a fund aga inst the super guarantee charge for the quarter — the full charge is pay able. If the employer cannot pay by the due date they must still lodge the statement on time. An extension request must be made before the due date. \nApplies to: employers who did not pay minimum super contributions in ful l and on time for quarter 4\, 2025–26\nJurisdiction: Australia federal\n If missed: Additional penalties\; nominal interest accrues from the first day of the quarter to the later of the due date for that quarter or the da te 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 full\nSource: https://www.ato.gov.au/tax-and-super-prof essionals/for-tax-professionals/prepare-and-lodge/registered-agent-lodgmen t-program/due-dates-by-month/august-2026\nVerified: 2026-09-02\n\nFull cal endar: https://saltaccountinggroup.com/resources/au-practice-calendar-2026 -27\nGeneral information\, not advice. Confirm against the authority for y our own accounting period. URL:https://saltaccountinggroup.com/resources/au-practice-calendar-2026-27 CATEGORIES:Compliance deadline,Australia federal TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P7D DESCRIPTION:Due in 7 days: Superannuation guarantee charge statement — qu arter 4\, 2025–26\, lodge and pay END:VALARM BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P1D DESCRIPTION:Due tomorrow: Superannuation guarantee charge statement — qua rter 4\, 2025–26\, lodge and pay END:VALARM END:VEVENT BEGIN:VEVENT UID:au-stp-finalisation-closely-held-2026-2026-09-30@saltaccountinggroup.co m DTSTAMP:20260901T000000Z LAST-MODIFIED:20260901T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Single Touch Payroll — finalisation declaration for closely held (related) payees — Australia federal DESCRIPTION:Single Touch Payroll — finalisation declaration for closely h eld (related) payees\n\nRule: 30 September each year for closely held paye es — 30 September 2026 for the 2025–26 year. Where an employer has BOT H closely held payees and arm's length employees\, two separate declaratio ns are required: closely held by 30 September\, arm's length by 14 July.\n Applies to: employers with 20 or more employees who have closely held paye es\, employers with both closely held payees and arm's length employees\nJ urisdiction: Australia federal\nSource: https://www.ato.gov.au/businesses- and-organisations/hiring-and-paying-your-workers/single-touch-payroll/star t-reporting/end-of-year-finalisation-through-stp\nVerified: 2026-09-01\n\n Full calendar: https://saltaccountinggroup.com/resources/au-practice-calen dar-2026-27\nGeneral information\, not advice. Confirm against the authori ty for your own accounting period. URL:https://saltaccountinggroup.com/resources/au-practice-calendar-2026-27 CATEGORIES:Compliance deadline,Australia federal TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P7D DESCRIPTION:Due in 7 days: Single Touch Payroll — finalisation declaratio n for closely held (related) payees END:VALARM BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P1D DESCRIPTION:Due tomorrow: Single Touch Payroll — finalisation declaration for closely held (related) payees END:VALARM END:VEVENT BEGIN:VEVENT UID:au-payg-instalment-annual-notice-form-n-2026-2026-10-21@saltaccountingg roup.com DTSTAMP:20260901T000000Z LAST-MODIFIED:20260901T000000Z DTSTART;VALUE=DATE:20261021 DTEND;VALUE=DATE:20261022 SUMMARY:Annual PAYG instalment notice (Form N) — pay (and lodge only if v arying) — Australia federal DESCRIPTION:Annual PAYG instalment notice (Form N) — pay (and lodge only if varying)\n\nRule: 21 October 2026 for the annual 2025–26 instalment. Lodgment is only required if the payment amount is varied\, or if the rate method is used to calculate the instalment amount — in which case the f orm must be completed and lodged by the payment due date. This notice is n ot eligible for the registered agent lodgment program due dates.\nApplies to: taxpayer paying an annual PAYG instalment\nJurisdiction: Australia fed eral\nSource: https://www.ato.gov.au/tax-and-super-professionals/for-tax-p rofessionals/prepare-and-lodge/registered-agent-lodgment-program/due-dates -by-obligation-type/activity-statements\nVerified: 2026-09-01\n\nFull cale ndar: https://saltaccountinggroup.com/resources/au-practice-calendar-2026- 27\nGeneral information\, not advice. Confirm against the authority for yo ur own accounting period. URL:https://saltaccountinggroup.com/resources/au-practice-calendar-2026-27 CATEGORIES:Compliance deadline,Australia federal TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P7D DESCRIPTION:Due in 7 days: Annual PAYG instalment notice (Form N) — pay ( and lodge only if varying) END:VALARM BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P1D DESCRIPTION:Due tomorrow: Annual PAYG instalment notice (Form N) — pay (a nd lodge only if varying) END:VALARM END:VEVENT BEGIN:VEVENT UID:au-bas-q1-2026-27-quarterly-2026-10-28@saltaccountinggroup.com DTSTAMP:20260901T000000Z LAST-MODIFIED:20260901T000000Z DTSTART;VALUE=DATE:20261028 DTEND;VALUE=DATE:20261029 SUMMARY:Business activity statement — quarter 1\, 2026–27 (July–Septe mber 2026)\, lodge and pay — Australia federal DESCRIPTION:Business activity statement — quarter 1\, 2026–27 (July–S eptember 2026)\, lodge and pay\n\nRule: 28 October 2026 for self-lodgers a nd paper lodgers. Extended to 25 November 2026 where an eligible quarterly activity statement is lodged electronically through Online services for a gents or the Practitioner lodgment service by a registered tax or BAS agen t. Self-lodgers who lodge online may be eligible for an extra 2 weeks. The concession is not available where the statement includes a monthly PAYG i nstalment obligation\, is a consolidated head entity statement\, the entit y has a monthly GST cycle\, or the form is a quarterly instalment notice ( Form R\, S or T).\nApplies to: business registered for GST\, quarterly lod ger\nJurisdiction: Australia federal\nIf missed: Failure to lodge on time (FTL) penalty — one penalty unit for every 28 days or part thereof the d ocument is overdue\, up to a maximum of 5 penalty units\nSource: https://w ww.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-an d-lodge/registered-agent-lodgment-program/due-dates-by-obligation-type/act ivity-statements\nVerified: 2026-09-01\n\nFull calendar: https://saltaccou ntinggroup.com/resources/au-practice-calendar-2026-27\nGeneral information \, not advice. Confirm against the authority for your own accounting perio d. URL:https://saltaccountinggroup.com/resources/au-practice-calendar-2026-27 CATEGORIES:Compliance deadline,Australia federal TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P7D DESCRIPTION:Due in 7 days: Business activity statement — quarter 1\, 2026 –27 (July–September 2026)\, lodge and pay END:VALARM BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P1D DESCRIPTION:Due tomorrow: Business activity statement — quarter 1\, 2026 –27 (July–September 2026)\, lodge and pay END:VALARM END:VEVENT BEGIN:VEVENT UID:au-payg-withholding-no-abn-annual-report-2026-2026-10-31@saltaccounting group.com DTSTAMP:20260901T000000Z LAST-MODIFIED:20260901T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:PAYG withholding where ABN not quoted — annual report (NAT 3448) \, lodge — Australia federal DESCRIPTION:PAYG withholding where ABN not quoted — annual report (NAT 34 48)\, lodge\n\nRule: 31 October each year — 31 October 2026 for the 2025 –26 year. Reports payments to\, and amounts withheld from\, businesses t hat did not quote their ABN.\nApplies to: business that withheld from paym ents to suppliers who did not quote an ABN\nJurisdiction: Australia federa l\nSource: https://www.ato.gov.au/businesses-and-organisations/hiring-and- paying-your-workers/payg-withholding/annual-reporting\nVerified: 2026-09-0 1\n\nFull calendar: https://saltaccountinggroup.com/resources/au-practice- calendar-2026-27\nGeneral information\, not advice. Confirm against the au thority for your own accounting period. URL:https://saltaccountinggroup.com/resources/au-practice-calendar-2026-27 CATEGORIES:Compliance deadline,Australia federal TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P7D DESCRIPTION:Due in 7 days: PAYG withholding where ABN not quoted — annual report (NAT 3448)\, lodge END:VALARM BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P1D DESCRIPTION:Due tomorrow: PAYG withholding where ABN not quoted — annual report (NAT 3448)\, lodge END:VALARM END:VEVENT BEGIN:VEVENT UID:au-bas-december-2026-monthly-2027-01-21@saltaccountinggroup.com DTSTAMP:20260901T000000Z LAST-MODIFIED:20260901T000000Z DTSTART;VALUE=DATE:20270121 DTEND;VALUE=DATE:20270122 SUMMARY:Business activity statement — December 2026 monthly\, lodge and p ay — Australia federal DESCRIPTION:Business activity statement — December 2026 monthly\, lodge a nd pay\n\nRule: 21 January 2027 as the standard monthly due date. Extended to 21 February 2027 for business clients that have up to $10 million annu al turnover\, report GST monthly\, and lodge electronically through a regi stered agent. Businesses registered for deferred GST are NOT eligible for the 21 February date.\nApplies to: business that reports GST monthly\, bus iness with up to $10 million annual turnover (for the agent concession)\nJ urisdiction: Australia federal\nIf missed: Failure to lodge on time (FTL) penalty — one penalty unit for every 28 days or part thereof the documen t is overdue\, up to a maximum of 5 penalty units\nSource: https://www.ato .gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodg e/registered-agent-lodgment-program/due-dates-by-obligation-type/activity- statements\nVerified: 2026-09-01\n\nFull calendar: https://saltaccountingg roup.com/resources/au-practice-calendar-2026-27\nGeneral information\, not advice. Confirm against the authority for your own accounting period. URL:https://saltaccountinggroup.com/resources/au-practice-calendar-2026-27 CATEGORIES:Compliance deadline,Australia federal TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P7D DESCRIPTION:Due in 7 days: Business activity statement — December 2026 mo nthly\, lodge and pay END:VALARM BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P1D DESCRIPTION:Due tomorrow: Business activity statement — December 2026 mon thly\, lodge and pay END:VALARM END:VEVENT BEGIN:VEVENT UID:au-bas-q2-2026-27-quarterly-2027-03-01@saltaccountinggroup.com DTSTAMP:20260901T000000Z LAST-MODIFIED:20260901T000000Z DTSTART;VALUE=DATE:20270301 DTEND;VALUE=DATE:20270302 SUMMARY:Business activity statement — quarter 2\, 2026–27 (October–De cember 2026)\, lodge and pay — Australia federal DESCRIPTION:Business activity statement — quarter 2\, 2026–27 (October –December 2026)\, lodge and pay\n\nRule: 28 February 2027 for ALL lodgme nt methods. There is NO registered agent or online-lodger extension for qu arter 2 — the ATO states the due date already includes a one-month exten sion.\nApplies to: business registered for GST\, quarterly lodger\nJurisdi ction: Australia federal\nIf missed: Failure to lodge on time (FTL) penalt y — one penalty unit for every 28 days or part thereof the document is o verdue\, up to a maximum of 5 penalty units\nSource: https://www.ato.gov.a u/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/regi stered-agent-lodgment-program/due-dates-by-month/february-2027\nVerified: 2026-09-01\n\nFull calendar: https://saltaccountinggroup.com/resources/au- practice-calendar-2026-27\nGeneral information\, not advice. Confirm again st the authority for your own accounting period. URL:https://saltaccountinggroup.com/resources/au-practice-calendar-2026-27 CATEGORIES:Compliance deadline,Australia federal TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P7D DESCRIPTION:Due in 7 days: Business activity statement — quarter 2\, 2026 –27 (October–December 2026)\, lodge and pay END:VALARM BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P1D DESCRIPTION:Due tomorrow: Business activity statement — quarter 2\, 2026 –27 (October–December 2026)\, lodge and pay END:VALARM END:VEVENT BEGIN:VEVENT UID:au-bas-q3-2026-27-quarterly-2027-04-28@saltaccountinggroup.com DTSTAMP:20260901T000000Z LAST-MODIFIED:20260901T000000Z DTSTART;VALUE=DATE:20270428 DTEND;VALUE=DATE:20270429 SUMMARY:Business activity statement — quarter 3\, 2026–27 (January–Ma rch 2027)\, lodge and pay — Australia federal DESCRIPTION:Business activity statement — quarter 3\, 2026–27 (January –March 2027)\, lodge and pay\n\nRule: 28 April 2027 for self-lodgers and paper lodgers. Extended to 26 May 2027 where an eligible quarterly activi ty statement is lodged electronically through Online services for agents o r the Practitioner lodgment service by a registered tax or BAS agent.\nApp lies to: business registered for GST\, quarterly lodger\nJurisdiction: Aus tralia federal\nIf missed: Failure to lodge on time (FTL) penalty — one penalty unit for every 28 days or part thereof the document is overdue\, u p to a maximum of 5 penalty units\nSource: https://www.ato.gov.au/tax-and- super-professionals/for-tax-professionals/prepare-and-lodge/registered-age nt-lodgment-program/due-dates-by-obligation-type/activity-statements\nVeri fied: 2026-09-01\n\nFull calendar: https://saltaccountinggroup.com/resourc es/au-practice-calendar-2026-27\nGeneral information\, not advice. Confirm against the authority for your own accounting period. URL:https://saltaccountinggroup.com/resources/au-practice-calendar-2026-27 CATEGORIES:Compliance deadline,Australia federal TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P7D DESCRIPTION:Due in 7 days: Business activity statement — quarter 3\, 2026 –27 (January–March 2027)\, lodge and pay END:VALARM BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P1D DESCRIPTION:Due tomorrow: Business activity statement — quarter 3\, 2026 –27 (January–March 2027)\, lodge and pay END:VALARM END:VEVENT BEGIN:VEVENT UID:au-fbt-agent-client-list-2027-2027-05-21@saltaccountinggroup.com DTSTAMP:20260901T000000Z LAST-MODIFIED:20260901T000000Z DTSTART;VALUE=DATE:20270521 DTEND;VALUE=DATE:20270522 SUMMARY:FBT — final date to add new FBT clients to a registered agent's c lient list — Australia federal DESCRIPTION:FBT — final date to add new FBT clients to a registered agent 's client list\n\nRule: 21 May 2027. A client must be appointed to the tax agent for the FBT client role and added to the agent's FBT client list by this date for the client's 2027 FBT return to receive the lodgment progra m concessions. An employer lodging through a tax agent for the first time should contact the agent before 21 May.\nApplies to: registered tax agents \, employers wanting the 25 June FBT lodgment and payment concession\nJuri sdiction: Australia federal\nSource: https://www.ato.gov.au/tax-and-super- professionals/for-tax-professionals/prepare-and-lodge/registered-agent-lod gment-program/due-dates-by-obligation-type/fbt-return\nVerified: 2026-09-0 1\n\nFull calendar: https://saltaccountinggroup.com/resources/au-practice- calendar-2026-27\nGeneral information\, not advice. Confirm against the au thority for your own accounting period. URL:https://saltaccountinggroup.com/resources/au-practice-calendar-2026-27 CATEGORIES:Compliance deadline,Australia federal TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P7D DESCRIPTION:Due in 7 days: FBT — final date to add new FBT clients to a r egistered agent's client list END:VALARM BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P1D DESCRIPTION:Due tomorrow: FBT — final date to add new FBT clients to a re gistered agent's client list END:VALARM END:VEVENT BEGIN:VEVENT UID:au-fbt-return-2027-2027-05-21@saltaccountinggroup.com DTSTAMP:20260902T000000Z LAST-MODIFIED:20260902T000000Z DTSTART;VALUE=DATE:20270521 DTEND;VALUE=DATE:20270522 SUMMARY:Fringe benefits tax return (FBT year 1 April 2026 – 31 March 2027 ) — lodge and pay — Australia federal DESCRIPTION:Fringe benefits tax return (FBT year 1 April 2026 – 31 March 2027) — lodge and pay\n\nRule: 21 May 2027 where the employer self-lodge s or the return is lodged by paper. Extended to 25 June 2027 where a regis tered tax agent lodges the return electronically through the Practitioner lodgment service — but ONLY if the employer was already an FBT client of that agent by 21 May 2027. If the due date falls on a weekend or public h oliday\, the due date is the next business day. An employer registered for FBT who does not need to lodge should send a Fringe benefits tax – noti ce of non-lodgment (NAT 3094) by the time the return would normally be due . Employers with FBT of $3\,000 or more for the year must pay quarterly FB T instalments through their activity statements in the following year\, an d must lodge all activity statements for the FBT year including the March quarter before lodging the FBT return.\nApplies to: employers with an FBT liability for the FBT year\, employers who paid FBT instalments through th eir activity statements\nJurisdiction: Australia federal\nSource: https:// www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers /fringe-benefits-tax/fbt-registration-lodgment-payment-and-reporting/lodgi ng-your-fbt-return-and-paying\nVerified: 2026-09-02\n\nFull calendar: http s://saltaccountinggroup.com/resources/au-practice-calendar-2026-27\nGenera l information\, not advice. Confirm against the authority for your own acc ounting period. URL:https://saltaccountinggroup.com/resources/au-practice-calendar-2026-27 CATEGORIES:Compliance deadline,Australia federal TRANSP:TRANSPARENT BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P7D DESCRIPTION:Due in 7 days: Fringe benefits tax return (FBT year 1 April 202 6 – 31 March 2027) — lodge and pay END:VALARM BEGIN:VALARM ACTION:DISPLAY TRIGGER:-P1D DESCRIPTION:Due tomorrow: Fringe benefits tax return (FBT year 1 April 2026 – 31 March 2027) — lodge and pay END:VALARM END:VEVENT END:VCALENDAR