Australian Tax Deadlines Calendar FY2025-26
Complete FY2025-26 Australian tax deadline calendar for sole traders, Pty Ltd companies, and employers. Covers quarterly BAS lodgement and payment dates, annual income tax return due dates (self-lodgers and tax agent managed), super guarantee quarterly due dates, FBT return, STP finalisation, and Taxable Payments Annual Report (TPAR). Available as a printable PDF and an ICS calendar file you can import into Google Calendar, Outlook, or Apple Calendar.
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Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact ATO. Read our editorial scope →
What it contains
How to use it
Import the ICS file into your calendar
Download the ICS file and import it into Google Calendar (Settings > Import), Outlook (File > Open & Export > Import), or Apple Calendar (File > Import). Each deadline appears as an all-day event with reminders set at 7 days and 1 day before. If you use a tax agent, their managed lodgement program dates differ; ask them for their specific due dates.
Pin the PDF where you see it
Print the PDF and pin it above your desk or next to your screen. Tax deadlines are easy to forget when you are focused on running the business. The visual reminder catches the ones the calendar notification might not.
Set aside preparation time, not just the due date
Each deadline needs preparation time before it. BAS needs a week of reconciliation. The annual return needs financial statements prepared first. Work backwards from each due date and block preparation time in your calendar. The deadlines in this calendar are lodgement dates, not start dates.
Check for updates if using a tax agent
Tax agents operate under the ATO's lodgement program, which grants extended due dates for most obligations. The dates in this calendar are for self-lodgers. If your tax agent manages your lodgements, confirm their specific due dates. The SG and FBT dates do not change regardless of who lodges.
Copy the letter text
Prefer not to download? Copy the text below and paste into your own document.
AUSTRALIAN TAX DEADLINES - FY2025-26 (1 July 2025 to 30 June 2026)
===================================================================
All dates are for self-lodgers unless noted. Tax agent managed
lodgement program dates may differ.
QUARTERLY BAS (Business Activity Statement)
--------------------------------------------
Q1 (Jul-Sep 2025): 28 October 2025
Q2 (Oct-Dec 2025): 28 February 2026
Q3 (Jan-Mar 2026): 28 April 2026
Q4 (Apr-Jun 2026): 28 July 2026
Penalty for late lodgement: 1 penalty unit (AUD 330) per 28-day
period, up to 5 units. GIC accrues on late payment from the due date.
MONTHLY BAS (if monthly reporter)
--------------------------------------------
Due on the 21st of the following month.
Exception: December BAS due 21 February (not 21 January).
SUPER GUARANTEE (SG) - 12% of ordinary time earnings
--------------------------------------------
Q1 (Jul-Sep 2025): 28 October 2025
Q2 (Oct-Dec 2025): 28 January 2026
Q3 (Jan-Mar 2026): 28 April 2026
Q4 (Apr-Jun 2026): 28 July 2026
Late SG triggers the Super Guarantee Charge (SGC): the unpaid
amount + nominal interest (10% pa) + an administration fee (AUD 20
per employee per quarter). SGC is NOT tax deductible. Lodge an SGC
statement with the ATO within one month of the SG due date.
INCOME TAX RETURNS
--------------------------------------------
Individuals (self-lodgers): 31 October 2026
Companies (self-lodgers): 28 February 2027 (31 Dec balancers)
Tax agent clients: Varies per ATO lodgement program
(check with your agent)
Prior year return outstanding? Current year due 31 October 2026
regardless of agent lodgement program
SINGLE TOUCH PAYROLL (STP)
--------------------------------------------
STP finalisation declaration: 14 July 2026
Closely held employees: 30 September 2026
FRINGE BENEFITS TAX (FBT)
--------------------------------------------
FBT year: 1 April 2025 to 31 March 2026
FBT return due: 21 May 2026
FBT instalment (if quarterly): Due with BAS (labels F2/F4)
TAXABLE PAYMENTS ANNUAL REPORT (TPAR)
--------------------------------------------
TPAR due: 28 August 2026
Applies to: building and construction, cleaning, courier, road
freight, IT, security, investigation, surveillance industries.
PAYG INSTALMENT ANNUAL RETURN (if annual reporter)
--------------------------------------------
Due: 21 October 2026
OTHER KEY DATES
--------------------------------------------
FY2025-26 starts: 1 July 2025
FY2025-26 ends: 30 June 2026
Personal super contribution
cut-off (must be RECEIVED
by fund for FY deduction): 30 June 2026
s.290-170 notice of intent
to claim personal deduction: Before lodging the return or by
the end of the following income year
Tax return lodgement day: 31 October 2026 (self-lodgers)
CALENDAR SUMMARY (chronological)
--------------------------------------------
28 Oct 2025 Q1 BAS + Q1 SG
28 Jan 2026 Q2 SG
28 Feb 2026 Q2 BAS
28 Apr 2026 Q3 BAS + Q3 SG
21 May 2026 FBT return
30 Jun 2026 FY end + personal super contribution cut-off
14 Jul 2026 STP finalisation
28 Jul 2026 Q4 BAS + Q4 SG
28 Aug 2026 TPAR
30 Sep 2026 STP closely held employees finalisation
21 Oct 2026 PAYG instalment annual return
31 Oct 2026 Individual income tax return (self-lodgers)
28 Feb 2027 Company income tax return (self-lodgers, Dec balancers)
Notes:
- If a due date falls on a weekend or public holiday, the due date
moves to the next business day.
- Tax agent lodgement program provides extended dates for most
obligations. These dates apply to self-lodgers only.
- Penalty unit value: AUD 330 from 1 July 2025 (indexed annually).
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