Tax Deadlines Calendar: FY2025-26 Complete

Income tax return lodgement deadlines

Income tax return deadlines for 2025-26 vary by entity type and whether you use a registered tax agent.

BAS (GST and PAYG withholding)

Business Activity Statements combine GST, PAYG withholding, and PAYG instalment reporting.

PAYG instalments

PAYG instalments mirror BAS dates for quarterly payers (28 October, 28 February, 28 April, 28 July) and the 21st of the following month for monthly payers. Annual payers integrate PAYG instalments into their income tax return, sharing the same lodgement deadlines.

Superannuation Guarantee due dates

Quarterly SG contributions at 12% of OTE are due 28 days after each quarter ends. Late payments trigger the Super Guarantee Charge (SGC), which is not tax deductible.

Fringe Benefits Tax

The FBT year runs separately from the income tax year.

STP and TPAR

Single Touch Payroll reporting is due at or before each pay event. End-of-year finalisation confirms that year-to-date figures are complete.

Month-by-month calendar: July 2025 to June 2026

A complete month-by-month calendar of every key tax date in the 2025-26 financial year.

Other deadlines and time limits

Several additional deadlines sit outside the main lodgement calendar.

Statute references

• Tax Administration Act 1953 (Lodgement and payment obligations)
• SGAA 1992 (Super guarantee due dates and SGC)
• Fringe Benefits Tax Assessment Act 1986 (FBT year and return obligations)

Frequently asked questions