ATO Key Tax Dates 2025-26 | Lodgement Deadlines for Australian Businesses
Missing an ATO lodgement deadline can mean penalties, interest charges, and in the case of superannuation, potential director liability. For Australian business owners, keeping track of BAS due dates, super guarantee obligations, tax return deadlines, and PAYG instalment schedules throughout the year is not optional. It is part of running a compliant, well-managed business.
This page compiles every key ATO lodgement date for the 2025-26 financial year into one place, from STP finalisation in July through to year-end tax return deadlines. Bookmark it, share it with your bookkeeper, or use it as a planning tool when mapping out your quarterly cash flow.
Why ATO Key Dates Matter for Your Business
Every missed deadline carries a consequence. The ATO applies a Failure to Lodge (FTL) penalty for late BAS and tax return lodgements, currently $330 per 28-day period (or part thereof), up to a maximum of five penalty units ($1,650). For small businesses, that adds up quickly if multiple obligations are overlooked in the same quarter.
Beyond financial penalties, late super guarantee contributions expose employers to the Superannuation Guarantee Charge (SGC), a non-deductible penalty that is more expensive than the original contribution. Directors can also become personally liable for unpaid PAYG withholding and SGC through Director Penalty Notices (DPNs). Understanding these dates is the starting point for avoiding those outcomes. See the ATO lodgement program page for the full calendar.
ATO Key Tax Dates 2025-26: Full Calendar
The tables below cover the key lodgement and payment obligations for the 2025-26 financial year. Dates shown assume self-lodgement unless otherwise noted. Tax agent clients typically receive extended deadlines.
Single Touch Payroll (STP) Finalisation
| Date | Obligation | Who It Affects |
|---|---|---|
| 14 July 2025 | STP finalisation – 2024-25 income year | All employers using STP payroll software |
| 14 July 2026 | STP finalisation – 2025-26 income year | All employers using STP payroll software |
STP finalisation confirms each employee’s year-to-date payroll figures through your payroll software. Once finalised, employees can access their income statement via myGov to complete their tax return. Missing this date can delay your employees’ tax returns and attract ATO scrutiny.
Business Activity Statement (BAS) Lodgement Dates
Quarterly BAS reporters – due dates for each quarter of 2025-26:
| Quarter | Period Covered | Self-Lodge Deadline | Via Tax Agent |
|---|---|---|---|
| Q1 | 1 July – 30 September 2025 | 28 October 2025 | 25 November 2025 |
| Q2 | 1 October – 31 December 2025 | 28 February 2026 | 28 February 2026 |
| Q3 | 1 January – 31 March 2026 | 28 April 2026 | 28 April 2026 |
| Q4 | 1 April – 30 June 2026 | 28 July 2026 | 25 August 2026 |
Monthly BAS reporters – due by the 21st of the following month. For example, the July 2025 BAS is due 21 August 2025, the August BAS is due 21 September 2025, and so on throughout the year. The exception is the June BAS, which is due 21 July.
PAYG Instalment Due Dates
| Quarter | Period | Due Date |
|---|---|---|
| Q1 | July-September 2025 | 28 October 2025 |
| Q2 | October-December 2025 | 28 February 2026 |
| Q3 | January-March 2026 | 28 April 2026 |
| Q4 | April-June 2026 | 28 July 2026 |
PAYG instalments apply to individuals and companies that had a tax liability above a set threshold in the prior year. The ATO notifies you of your instalment amount, or you can calculate it using your actual income. For details, see the ATO PAYG instalments guidance.
Super Guarantee Contribution Due Dates
| Quarter | Period | Contribution Due |
|---|---|---|
| Q4 2024-25 | 1 April – 30 June 2025 | 28 July 2025 |
| Q1 2025-26 | 1 July – 30 September 2025 | 28 October 2025 |
| Q2 2025-26 | 1 October – 31 December 2025 | 28 January 2026 |
| Q3 2025-26 | 1 January – 31 March 2026 | 28 April 2026 |
| Q4 2025-26 | 1 April – 30 June 2026 | 28 July 2026 |
Super guarantee contributions must be received by the employee’s fund by the due date, not just paid. Allow several business days for processing. Late contributions attract the SGC, which includes interest and an administration charge and is not tax-deductible. See the ATO guidance on when to pay super.
Tax Return Lodgement Deadlines
| Entity Type | Self-Lodge Deadline | Via Registered Tax Agent |
|---|---|---|
| Individuals (standard) | 31 October 2025 | Up to 15 May 2026 |
| Individuals (prior year tax debt) | 31 October 2025 | 31 October 2025 |
| Companies (30 June year end) | 31 October 2025 | 15 January 2026 to 15 May 2026 (varies by circumstances) |
| Trusts (30 June year end) | 31 October 2025 | 15 January 2026 to 15 May 2026 (varies by circumstances) |
| Partnerships (30 June year end) | 31 October 2025 | 15 January 2026 to 15 May 2026 (varies by circumstances) |
Tax agents registered with the ATO have access to an extended lodgement program that provides different deadlines depending on entity type, prior year lodgement history, and whether a tax liability is expected. If you are not using a registered tax agent, your deadline is 31 October 2025 for the 2024-25 income year.
Other Key Dates
| Date | Obligation | Notes |
|---|---|---|
| 28 August 2025 | Taxable Payments Annual Report (TPAR) | Businesses in construction, cleaning, courier, IT, and security industries reporting payments to contractors |
| 21 May 2026 | FBT return – self-lodging | FBT year ends 31 March 2026. Applies to employers who provide fringe benefits |
| 25 June 2026 | FBT return – via registered tax agent | Extended deadline for tax agent clients |
| 1 December 2025 | Company tax payment (prior year balancing) | Applies to companies with a 2023-24 income tax liability not covered by instalments |
Director Penalty Notices: Know the Risk
A Director Penalty Notice (DPN) is a formal ATO notice that makes a company director personally liable for unpaid PAYG withholding, unpaid super guarantee charge, and unpaid GST. If a company fails to report and pay these obligations within 3 months of the due date, directors can become personally liable with no way to avoid the penalty by paying or placing the company into administration (a “lockdown DPN”). This is one of the most significant personal financial risks for company directors and is why staying current on BAS and super obligations matters. For more detail, see the ATO Director Penalty Regime page.
Tips for Staying Compliant All Year
- Set calendar reminders now. Add every relevant due date to your phone or calendar with a reminder two weeks before. BAS and super are the two obligations that catch businesses most often.
- Engage a registered tax agent. A registered tax agent extends your lodgement deadlines and manages your lodgement program directly with the ATO. This also protects you from penalties if you contact your agent and make a lodgement plan before the original deadline passes.
- Reconcile accounts monthly. Waiting until June to organise receipts and reconcile accounts makes BAS lodgement stressful and error-prone. Reconcile monthly and keep digital records of all invoices, receipts, and bank statements.
- Use accounting software. Tools like Xero and MYOB can automate BAS calculations, send STP reports, and alert you to upcoming lodgement dates. Ask your accountant about the best setup for your business size and industry.
- Never delay super payments. Unlike BAS, late super contributions cannot be fixed without penalty. The SGC is not tax-deductible and can trigger DPN liability for directors. Pay on time, every quarter.
How Pinnacle Helps You Stay on Top of Deadlines
At Pinnacle Accounting & Advisory, we manage your lodgement obligations proactively. As a registered tax agent, we have access to the ATO’s extended lodgement program and handle all of the following on your behalf:
- BAS preparation and lodgement for quarterly and monthly reporters
- PAYG instalment management and variation where appropriate
- Tax return lodgement for individuals, companies, trusts, and partnerships
- Super guarantee compliance monitoring and STP reporting
- TPAR preparation for eligible industries
- FBT return lodgement and planning throughout the year
We send proactive reminders before every deadline and flag issues before they become ATO problems. If you have missed a deadline or received an ATO penalty notice, we can help you rectify the situation and negotiate with the ATO where appropriate. Contact Pinnacle Accounting & Advisory to discuss your obligations.
Never Miss an ATO Deadline Again
Pinnacle Accounting & Advisory manages your BAS, super, tax returns, and all ATO lodgements on your behalf. Book a consultation to find out how we can take this off your plate.
Book a Consultation →Frequently Asked Questions
What happens if I miss a BAS deadline?
The ATO applies a Failure to Lodge (FTL) penalty for late BAS submissions. The penalty is currently $330 for each 28-day period (or part thereof) that the BAS is overdue, up to a maximum of $1,650 (five penalty units). For businesses with a history of late lodgements, the ATO may apply a higher rate. If you have missed a deadline, lodge as soon as possible. The ATO typically reduces penalties for businesses that come forward voluntarily.
Can a tax agent extend my due date?
Yes. Registered tax agents have access to the ATO’s lodgement program, which provides extended deadlines for clients. For example, individual tax returns can be lodged as late as 15 May 2026 instead of 31 October 2025 for clients on an active tax agent’s client list. However, if you have a tax debt from the prior year or are a new client not yet registered with a tax agent before 31 October, the extension may not apply automatically. Contact a registered tax agent as early as possible to ensure you are covered.
What is the penalty for late super contributions?
If you pay super after the quarterly due date, you are required to lodge a Superannuation Guarantee Charge (SGC) statement and pay the SGC to the ATO. The SGC is calculated on the employee’s total salary and wages (not just ordinary time earnings), plus an interest component of 10% per annum, plus an administration charge of $20 per employee per quarter. SGC payments are not tax-deductible, making late super significantly more expensive than paying on time. For more information, see the ATO’s SGC guidance.
What is a Director Penalty Notice?
A Director Penalty Notice (DPN) is a formal ATO notice that makes company directors personally liable for unpaid PAYG withholding, unpaid SGC, and in some cases unpaid GST. If these amounts are not reported and paid within 3 months of the due date, directors can face a “lockdown DPN” that cannot be avoided by paying the debt or winding up the company. This is one of the most significant personal financial risks for any company director. Staying current on BAS and super obligations is the best protection.
General Advice Warning: The information provided in this article is general in nature and does not constitute personal financial, tax or legal advice. It has been prepared without taking into account your personal objectives, financial situation or needs. Before acting on this information, please consider its appropriateness to your circumstances and seek independent professional advice from a qualified accountant or tax advisor.
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