ATO key dates for FY2026-27

Quarterly BAS — standard (self-lodged) due dates

Businesses reporting GST quarterly (GST turnover under $20 million and not directed by the ATO to report monthly), lodging on the standard timeline without online or agent concessions

Rule: quarterly activity statements are due on the 28th day of the month following the reporting period, except quarter 2 which is due 28 February of the following calendar year (the ATO states this date already includes a one-month extension). FY2026-27 year-stamped dates as published by the ATO ('original due date' in the agent lodgment program tables): Q1 (Jul-Sep 2026) due 28 October 2026; Q2 (Oct-Dec 2026) due 28 February 2027; Q3 (Jan-Mar 2027) due 28 April 2027; Q4 (Apr-Jun 2027) due 28 July 2027. If a due date falls on a weekend or public holiday, you have until the next business day to lodge and pay.

The generic 'Due dates for lodging and paying your BAS' page publishes the quarters as 28 October / 28 February / 28 April / 28 July without years; the year-stamped FY2026-27 equivalents appear in the BAS agent lodgment program 2026-27 (https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/bas-agent-lodgment-program-2026-27) and registered agent lodgment program tables. Note Q4 of FY2025-26 (due 28 July 2026) also falls due in the first month of FY2026-27. Note: 28 February 2027 falls on a Sunday, so lodgment and payment roll to Monday 1 March 2027 under the next-business-day rule.

Quarterly BAS — online lodgment 2-week concession (self-lodgers)

Businesses lodging their own quarterly BAS online — the ATO says you 'may be eligible' for the concession (it is not automatic)

Rule: an extra 2 weeks to lodge and pay quarterly BAS for quarters 1, 3 and 4; no later date applies for quarter 2 because its 28 February due date already includes a one-month extension. The ATO's due-dates-by-month calendar publishes the electronically-lodged final dates as: 11 November (Quarter 1), 12 May (Quarter 3) and 11 August (Quarter 4); the February page states Quarter 2 statements are due 28 February 'including electronic lodgment'. These calendar entries are day-month only — the ATO does not year-stamp them for FY2026-27.

Source for 11 November is the November calendar page (cited); 12 May is on https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/reports-and-returns/due-dates-for-lodging-and-paying/due-dates-by-month/may and 11 August on https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/reports-and-returns/due-dates-for-lodging-and-paying/due-dates-by-month/august; the no-concession position for Q2 is on https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/reports-and-returns/due-dates-for-lodging-and-paying/due-dates-by-month/february. The concession rule itself is stated on the 'Due dates for lodging and paying your BAS' page.

Quarterly BAS — registered agent lodgment program concession dates (FY2026-27, year-stamped by the ATO)

Clients of registered tax or BAS agents whose eligible quarterly activity statements are lodged electronically via Online services for agents or the Practitioner lodgment service (PLS)

FY2026-27 lodgment program lodgment-and-payment dates as published (original date in brackets): Quarter 1 2026-27 (28 October 2026) → 25 November 2026; Quarter 2 2026-27 (28 February 2027) → not applicable (no concession); Quarter 3 2026-27 (28 April 2027) → 26 May 2027; Quarter 4 2026-27 (28 July 2027) → 25 August 2027, which the ATO marks 'to be confirmed when the Lodgment program 2027-28 is developed'. The table also lists Quarter 4 2025-26 (28 July 2026) → 25 August 2026, which falls within FY2026-27.

Mechanism: program due dates are applied only to eligible activity statements that generate after the client's previous activity statement was lodged electronically; if it is the client's first activity statement, or the previous one was lodged by paper, an earlier due date may apply. Excluded from the concession: statements including a PAYG instalment monthly obligation, PAYG instalment consolidated head entity statements, entities on a monthly GST cycle (other than the December concession), and quarterly instalment notices (forms R, S and T). An identical table appears on the BAS agent lodgment program 2026-27 page (https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/bas-agent-lodgment-program-2026-27, last updated 1 July 2026). Note: 28 February 2027 falls on a Sunday, so lodgment and payment roll to Monday 1 March 2027 under the next-business-day rule.

Monthly BAS / monthly activity statements (IAS)

Mandatory monthly GST reporting for GST turnover of $20 million or more (must lodge online); smaller businesses may choose monthly; the ATO can direct monthly reporting for businesses not meeting GST obligations. Monthly activity statements for PAYG withholding/instalment obligations follow the same rule

Rule: lodge and pay by the 21st day of the month following the end of the taxable period (ATO example: a July monthly BAS is due 21 August). No electronic or agent lodgment concession applies to standard monthly activity statements. Exception: the December monthly business activity statement (standard due date 21 January) is due 21 February for agent-lodged business clients with up to $10 million annual turnover who report GST monthly and lodge electronically; businesses registered for deferred GST are not eligible for the 21 February date. From December 2024, schools and associated bodies need to lodge their December BAS by 21 January.

The 21st-of-following-month rule and the schools note are on the cited page. The 'not applicable' concession position for standard monthly statements and the December 21-February agent concession (with the $10 million turnover and deferred-GST conditions) are on the registered agent activity statements page (https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/registered-agent-lodgment-program/due-dates-by-obligation-type/activity-statements) and the BAS agent lodgment program 2026-27 page.

PAYG instalments — quarterly due dates

Most PAYG instalment payers (the ATO says most taxpayers pay quarterly), whether they receive an activity statement or an instalment notice

Rule: due dates are generally 28 days after the end of each quarter. ATO table for a standard income year: Quarter 1 (July-September) 28 October; Quarter 2 (October-December) 28 February; Quarter 3 (January-March) 28 April; Quarter 4 (April-June) 28 July. Year-stamped FY2026-27 payment dates are published for quarterly instalment notices (forms R, S and T) on the registered agent program page: Q1 2026-27 28 October 2026; Q2 2026-27 28 February 2027; Q3 2026-27 28 April 2027; Q4 2026-27 28 July 2027 (and Q4 2025-26 28 July 2026). If you receive an activity statement and lodge online, you may be eligible to lodge and pay 2 weeks later than the usual due dates; if you pay GST monthly, your due date is the 21st of each month and you are not eligible for the 2-week extension.

Instalment notice recipients who pay the amount shown do not need to lodge the notice — just pay by the due date; instalment notices are not eligible for agent lodgment program due dates. Head companies of consolidated groups lodge a quarterly PAYG instalment activity statement due the 21st day of the month following the end of the reporting period (shown as 21 October, 21 April and 21 July on the ATO due-dates-by-month calendar). Year-stamped notice dates: https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/registered-agent-lodgment-program/due-dates-by-obligation-type/activity-statements Note: 28 February 2027 falls on a Sunday, so lodgment and payment roll to Monday 1 March 2027 under the next-business-day rule.

PAYG instalments — monthly due date rule

Businesses with instalment income of more than $20 million are required to lodge and pay monthly (the same page also phrases it as 'generally, only taxpayers with income of $20 million or more pay monthly instalments')

Rule: monthly PAYG instalments are due by the 21st day of the following month. No concrete FY2026-27 calendar is published for this on the page — the rule applies month by month.

PAYG instalments — two-instalment and annual payment options

Two instalments: quarterly payers using the instalment amount who are individuals carrying on a primary production business or special professionals. Annual: payers meeting all eligibility tests including most recent notified estimated (notional) tax under $8,000

Two-instalment payers: 75% of total yearly PAYG instalments by 28 April, the remainder by 28 July. Annual instalment: self-preparers do not need to lodge the instalment notice or pay the annual instalment — just lodge the tax return by 31 October; if lodging through a tax agent, pay the annual instalment by 21 October (and before the return is lodged). The registered agent program year-stamps the annual PAYG instalment notice (form N) for 2025-26 as payable 21 October 2026.

Year-stamped form N date: https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/registered-agent-lodgment-program/due-dates-by-obligation-type/activity-statements. The general business calendar also shows 21 October as the annual PAYG instalment notice final payment date (https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/reports-and-returns/due-dates-for-lodging-and-paying/due-dates-by-month/october).

GST reporting cycle thresholds (which cycle applies)

All GST-registered businesses

As the ATO currently states them (rules, not dates): Monthly — GST turnover of $20 million or more (or you choose monthly, or the ATO directs you to report monthly for not meeting GST obligations); Quarterly — GST turnover less than $20 million and the ATO has not told you to report monthly; Annually — voluntarily registered for GST with GST turnover under $75,000 ($150,000 for not-for-profit bodies). Additionally, quarterly reporters with GST turnover under $10 million may be able to elect to pay by the GST instalments method.

Identical cycle thresholds are restated on the 'Due dates for lodging and paying your BAS' page (last updated 24 February 2025). Cycle changes requested early in a lodgment period (first month of a quarter or start of the financial year) generally start straight away; otherwise they take effect from the start of the next quarter or year, and you may be ineligible if you changed cycle within the last 12 months.

Annual GST return

Businesses that report GST annually (voluntary registrants under the annual thresholds) and GST instalment payers

Rule: the annual GST return is due 31 October (with the income tax return); if you are not required to lodge a tax return, the due date is 28 February following the annual tax period. Different dates may apply if you use a registered tax or BAS agent. The FY2026-27 registered agent lodgment program states the agent-lodged due date as the client's tax return due date, or 28 February 2027 where the client has no tax return lodgment obligation.

Agent-program statement of the 28 February 2027 date: https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/registered-agent-lodgment-program/due-dates-by-obligation-type/activity-statements Note: 28 February 2027 falls on a Sunday, so lodgment and payment roll to Monday 1 March 2027 under the next-business-day rule.

Payday Super regime starts — super guarantee must be paid for each payday instead of quarterly

All employers paying super-guarantee-eligible workers (unchanged coverage, including independent contractors paid mainly for their labour)

From 1 July 2026. Rule: SG for each payday must be received by the employee's super fund within 7 business days after paying the employee. SG rate unchanged at 12%, now calculated on 'qualifying earnings' (ordinary time earnings plus all commissions, salary sacrifice contributions and other amounts previously in SG salary/wages).

ATO page 'About Payday Super' (last updated 9 July 2026) confirms: quarterly due dates (28 Oct/28 Jan/28 Apr/28 Jul) applied before 1 July 2026 only. The super guarantee charge is redesigned from 1 July 2026: ATO-assessed (no employer SGC statement), calculated on qualifying earnings, interest compounds daily at the general interest charge rate, includes an 'administrative uplift' amount, and — unlike the quarterly SGC — is tax deductible. Penalties become 25% or 50% of unpaid SGC. Super funds must allocate or return contributions within 3 business days (down from 20). The Small Business Superannuation Clearing House closed to new users on 1 October 2025 and is no longer accessible from 1 July 2026.

Payday Super payment deadline mechanics — 7 business days, received-by-fund test, and the exceptions

All employers, for every payment of qualifying earnings (QE day = the day you pay the employee, normally payday); applies to extended-definition employees (labour contractors, sportspeople and performers, company directors/executives)

Rule: a contribution is on time if RECEIVED by the employee's super fund, with all information needed to allocate it to the member account, within 7 business days after payday. 'Business day' excludes Saturdays, Sundays and any whole-of-state/territory public holiday anywhere in Australia. Longer deadlines: (1) first contribution for a new employee, or to a new fund for an existing employee — 20 business days after the QE day (ATO example: payday 9 July 2026 gives a due date of 7 August 2026); (2) out-of-cycle payments (e.g. a bonus) — due with the contribution for the next regular payday; (3) ATO 'exceptional circumstances' determinations (natural disasters, widespread IT/comms outages) — later of 20 business days after the QE day or 20 business days after the determination; (4) bunching rule where a later due date overlaps the next payday's due date.

Late = received more than 7 business days after payday (unless longer applies) — SGC then applies, though late contributions can reduce it. ATO best practice is to pay super on payday; clearing-house processing time is the employer's risk. From 1 July 2026 the New Payments Platform can be used for near-real-time contributions.

FINAL quarterly super guarantee payment — quarter 4 (1 April – 30 June 2026)

All employers, for ordinary time earnings paid to employees between 1 April and 30 June 2026 (quarterly rules apply only to employee earnings paid up to 30 June 2026)

Rule: quarterly SG contributions must reach the employee's fund within 28 days after quarter end (28 October, 28 January, 28 April, 28 July; if a due date falls on a weekend or public holiday, the next business day). Concrete: Quarter 4 (1 April – 30 June 2026) contributions must REACH the fund by 28 July 2026 — the last quarterly SG deadline before Payday Super.

ATO warns you cannot offset late-paid contributions for this final quarter (the late payment offset is not available for the June 2026 quarter). The quarterly SGC is more than the SG otherwise payable and is NOT tax deductible (whereas SGC paid under Payday Super IS deductible). Leave time for clearing-house processing — 'paid' means received by the fund.

Superannuation guarantee charge statement and payment for the missed June 2026 quarter

Employers who did not get quarter 4 (Apr–Jun 2026) SG contributions into employees' funds by 28 July 2026

Concrete ATO date: lodge the 'Superannuation guarantee charge statement – quarterly' and pay the SGC to the ATO by 28 August 2026 to avoid additional penalties (listed on the ATO's August key-dates page and the super guarantee due-dates page).

You cannot offset contributions paid late for this quarter, and the quarterly SGC is not income-tax deductible.

June–July 2026 changeover ordering rule and new STP super reporting content

All employers running pay cycles across the 30 June / 1 July 2026 boundary

Contributions received by funds on or before 28 July 2026 are applied to super owing for the June 2026 quarter FIRST, with any remainder applied under Payday Super; any super payments received on or after 29 July 2026 are applied under the Payday Super rules even if intended for the June quarter. From 1 July 2026, STP reports must include year-to-date qualifying earnings AND year-to-date super liability for each employee each payday (QE cannot be reported before 1 July 2026); if you cannot report these from 1 July 2026 start as soon as possible in 2026–27 — from 1 July 2027 the ATO will reject STP reporting that omits them and penalties may apply.

Super for early-July 2026 pay runs can fall due BEFORE the final quarterly payment (ATO example: payday Monday 6 July 2026 is due by Wednesday 15 July 2026). ATO has released a first-year practical compliance guideline: employers who pay each payday on time and fix errors quickly won't be the focus of compliance action; firmer approach for deliberate non-compliance or not attempting payday payments.

Small Business Superannuation Clearing House (SBSCH) closure

Employers who used the ATO's free SBSCH — must switch to an alternative SuperStream provider (payroll software, commercial clearing house or fund portal)

SBSCH closed permanently from 1 July 2026 — no access to process payments or download records after that date. Records had to be downloaded by 11:59 pm AEST on 30 June 2026. The March 2026 quarter payment (due 28 April 2026) was the last payment that could be made through the SBSCH, unless a June-quarter payment was made on or before 30 June 2026.

As at today the SBSCH is closed; the About Payday Super page states 'SBSCH is no longer accessible' (it had closed to new users on 1 October 2025). Employers who haven't transitioned must adopt an alternative payment method immediately to meet the 7-business-day payday deadlines.

Single Touch Payroll (STP) end-of-year finalisation declaration

All employers reporting through STP, for every employee paid during the financial year (including part-year, terminated and casual employees)

Rule: finalisation declaration due by 14 July each year. Concrete: 14 July 2026 for the 2025-26 year (also listed on the ATO's July key-dates page, ato.gov.au/...due-dates-by-month/july, updated 29 June 2026); 14 July 2027 for the 2026-27 year. Exceptions the ATO states: closely held payees — 30 September each year; small employers (19 or fewer employees) with ONLY closely held payees — the payee's income tax return due date; employers with both types — 14 July for arm's-length employees and 30 September for closely held payees. A deferral must be applied for if you cannot finalise on time.

Finalisation flips employees' income statements in myGov from 'not tax ready' to 'tax ready' so they can lodge. Once reported and finalised through STP, no payment summaries or payment summary annual report are required for those amounts. Amendments after finalisation must be lodged as soon as possible.

Taxable payments annual report (TPAR) — report contractor payments

Businesses and government entities that pay contractors (including subcontractors, consultants, independent contractors) for Taxable Payments Reporting System services: building and construction; cleaning; courier and road freight; information technology; security, investigation or surveillance. Government entities also report certain grants paid to ABN holders. For services other than building and construction, a TPAR is required only if payments received for TPRS services are 10% or more of business income (under 10% = no TPAR); the 10% test does not apply to building and construction.

Rule: TPAR must be lodged by 28 August each year. Concrete: 28 August 2026 for payments made in 2025-26 — the ATO's August key-dates page (ato.gov.au/...due-dates-by-month/august) lists 28 August TPAR for building and construction, government entities, cleaning, courier or road freight, IT, and security/investigation/surveillance; 28 August 2027 for FY2026-27 payments.

Lodgment is online only — the ATO states TPAR paper lodgments are no longer accepted after 28 August 2025 (ato.gov.au/...taxable-payments-annual-report/lodge-your-tpar). Lodge via SBR-enabled software, Online services for business, Online services for individuals and sole traders, or a tax/BAS agent; a TPAR non-lodgment advice form exists if not required. From tax time 2026 the ATO pre-fills TPAR-reported income into contractors' returns, with most TPAR data available after 28 August.

Fringe benefits tax — FBT year end and self-lodged FBT return lodgment and payment

Employers with FBT payable on fringe benefits provided to employees, or who paid FBT instalments through activity statements, for the FBT year 1 April 2026 – 31 March 2027

The FBT year runs 1 April to 31 March, so the 2027 FBT year ends 31 March 2027. Rule as the ATO states it: lodge the FBT return and pay the FBT owed by 21 May, unless a tax agent lodges the return electronically (then generally 25 June — you must be an FBT client of the agent by 21 May) or the ATO grants an extension; if the due date falls on a weekend or public holiday it moves to the next business day. Applied to the 2027 FBT year that is 21 May 2027 (self-lodgers) — the ATO publishes the day-month rule rather than a year-stamped date on this page.

If FBT payable is $3,000 or more for a year, quarterly FBT instalments are payable through activity statements the next year, offset against the annual liability at return time; all activity statements for the FBT year ending 31 March (including the March quarter) must be lodged before the FBT return or it won't be processed. Employers registered for FBT with nothing payable should lodge a 'Fringe benefits tax – notice of non-lodgment' (NAT 3094) by the day the return would have been due. Page last updated 1 April 2026.

FBT return via registered tax agent — lodgment program dates for the 2027 FBT return

Employers using a registered tax agent (and the agents themselves) for the FBT year ending 31 March 2027

As the ATO's registered agent lodgment program page states (last updated 1 July 2026): the lodgment AND payment due date for clients' FBT returns is 25 June if lodged electronically through the Practitioner Lodgment Service, or 21 May if lodged by paper. To be covered by the agent's lodgment program for the 2027 FBT return, the agent must be appointed to the FBT client role and the client added to the agent's FBT client list by 21 May (i.e. 21 May 2027; the electronic date applied to that year is 25 June 2027).

If a client doesn't need to lodge for the year, the ATO asks agents to notify as early as possible (processing of non-lodgment advice can take up to 28 days around peak dates).