2026 tax dates for Australian businesses
This page provides an overview of the main lodgement and payment dates for Australian businesses and individuals with a standard 30 June balance date.
Key dates at a glance
You may be here wondering 'what are the important tax dates for businesses in Australia' or you may simply want a list of dates in calendar order to add to your diary. We've got you covered with both.
This section provides a high-level overview by payment type. For the full 2026 calendar, continue to the next section.
Income Tax
Lodgement and payment deadlines for income tax depend on extension of time eligibility, business size and tax status.
- FY26 lodgement - the standard deadline is 31 October 2026. Where an extension applies lodgement is typically due by 15 May 2027. Please note, there are other deadlines inbetween these two dates which are situation-dependent (e.g. medium-large taxpayers, consolidated groups).
- Payment - income tax is generally due at lodgement or within a time period stipulated on the ATO’s notice of assessment.
- Pay As You Go Instalments (PAYGI) - most businesses are required to pre-pay income tax through PAYG Instalments during the year as part of the quarterly Business Activity Statement. The due dates are 26 May, 25 Aug, 25 Nov and 28 Feb if you lodge electronically via an accountant/tax agent.
Business Activity Statement (BAS)
A BAS is used to report several ongoing tax obligations including GST, PAYG Withholding, Luxury Car Tax, Wine Equalisation Tax, and Fuel tax credits.
Lodgement is monthly, quarterly or annually depending on turnover and tax types registered. Most businesses will have quarterly reporting.
Fringe Benefits Tax (FBT)
FBT is reported on a yearly cycle running from 1 April 2025 to 31 March 2026, with lodgement and payment due by 21 May 2026 (if lodging by paper or without a tax agent) or 25 June 2026 (if lodging electronically via an accountant/tax agent).
Superannuation
Super guarantee contributions are currently quarterly with due dates of 28 Oct, 28 Jan, 28 April and 28 July. From 1 July 2026, this is changing to Payday Super where payments must be aligned with payroll cycles.
Single Touch Payroll (STP)
STP finalisation following the end of financial year is due on 14 July 2026 for arms length employees and 30 September 2026 for closely held employees.
Taxable Payments Annual Report (TPAR)
TPAR is lodged annually and due by 28 August 2026.
2026 calendar
This calendar can be used as a reference tool to quickly check what is due and when. This is a guide only as not all dates will apply to you.
Date | Details |
|---|---|
21 Jan | |
28 Jan | |
31 Jan | Income tax returns due for medium-large taxpayers (annual total income was more than $10 million in latest lodgement year). Please note, although lodgement isn't due until this date, payment was due on 1 December 2025. |
21 Feb | |
21 Feb | |
28 Feb | Income tax returns due for medium-large taxpayers (annual total income was more than $10 million in last lodgement year) that were non-taxable in latest year lodged. |
28 Feb | Income tax returns due for newly registered medium-large entities (taxable and non-taxable). |
28 Feb |
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How deadlines can vary
Deadlines can differ depending on:
- Accountant involvement - using a registered accountant or tax agent can extend some deadlines (known as extension of time), but late filing or compliance issues may result in a loss of this extension.
- Reporting requirements - some businesses have different lodgement dates based on turnover, industry or compliance history. This can impact income tax and BAS due dates.
- Lodging via post or electronically - if you lodge online, you typically have longer to submit your tax return or BAS than lodging via paper/post.
- Weekends and public holidays - if a due date falls on a weekend or public holiday, the ATO usually allows lodgement and payment on the next business day without penalty.
We recommend always confirming the exact dates that apply to your business or entity type with your accountant or the ATO when planning your tax payments.
Missed a tax deadline
Missing a deadline may result in penalties, interest and loss of any extension. You can find more details on ATO’s website. If you're unable to meet a payment deadline, get in touch with the ATO to arrange a payment plan.
Need help managing your tax obligations?
Tax obligations vary depending on your business structure, turnover, balance date and other circumstances. This is where working with an accountant is invaluable for ensuring everything stays on track.
At Beany, we provide a full suite of accounting services, including tax compliance, bookkeeping, payroll, cash flow forecasting, and advisory, tailored to your business. Book a consultation to discuss how we can help with your business accounting.