The 2025–26 financial year has just closed, and for Australian business owners that means a cluster of critical lodgement deadlines is now immediately in front of you. The Q4 BAS, super guarantee, and PAYG instalment are all due on 28 July 2026 — less than three weeks away. Getting these right matters, because the ATO has made clear it will resume active enforcement of lodgement obligations after several years of pandemic-era leniency.
This guide brings every key ATO deadline for 2025–26 and the year ahead into one place, so you can plan ahead and avoid penalties. We cover BAS, income tax, superannuation, PAYG instalments, FBT, and TPAR — with accurate dates, clear tables, and practical context for each obligation.
Why Tax Lodgement Dates Matter
Missing a lodgement date is not simply an administrative oversight — it has real financial consequences. The ATO can apply a failure-to-lodge (FTL) penalty of one penalty unit for every 28 days a return is overdue, capped at five penalty units. As of 2026, each penalty unit is $330, meaning a return lodged three months late can attract a $1,650 fine before any interest or late-payment charges are added.
Beyond the financial cost, a poor lodgement history affects your relationship with the ATO. Businesses that consistently meet their obligations are far more likely to receive payment arrangements or other concessions if genuine hardship arises later. Businesses with a history of late lodgements are treated with far less flexibility.
For employers, the stakes are even higher. From 1 July 2026, the Payday Super reforms came into effect, meaning superannuation must now be paid at the same time as wages rather than quarterly. This is the most significant change to employer obligations in decades, and the ATO has signalled that it will pursue non-compliant employers actively.
Q4 FY2025–26 Deadlines — Due 28 July 2026
If you are reading this in July 2026, the most urgent dates are the Q4 2025–26 obligations falling on 28 July 2026. This single date carries three separate lodgement and payment requirements for most businesses.
| Obligation | Due Date | Notes |
|---|---|---|
| Q4 BAS (Apr–Jun 2026) | 28 July 2026 | Lodgement and payment both due |
| Q4 PAYG Instalment (Apr–Jun 2026) | 28 July 2026 | Included in Q4 BAS for most businesses |
| Q4 Super Guarantee (Apr–Jun 2026) | 28 July 2026 | Last quarterly SG deadline before Payday Super |
It is worth noting that the Q4 2025–26 super guarantee payment is the last quarterly super obligation under the old system. From 1 July 2026, super must be paid each payday. If you have not yet reviewed your payroll processes to comply with Payday Super, this is an urgent priority.
BAS Lodgement Due Dates — Full Calendar
The Business Activity Statement (BAS) is the primary reporting mechanism for GST, PAYG withholding, and other tax obligations. Most businesses lodge quarterly, though some smaller businesses choose annual lodgement and larger businesses are required to lodge monthly. The standard quarterly due dates for the 2025–26 and 2026–27 years are:
| BAS Period | Quarter | Due Date |
|---|---|---|
| Jul–Sep 2025 | Q1 FY2025–26 | 28 October 2025 |
| Oct–Dec 2025 | Q2 FY2025–26 | 28 February 2026 |
| Jan–Mar 2026 | Q3 FY2025–26 | 28 April 2026 |
| Apr–Jun 2026 | Q4 FY2025–26 | 28 July 2026 ← URGENT |
| Jul–Sep 2026 | Q1 FY2026–27 | 28 October 2026 |
| Oct–Dec 2026 | Q2 FY2026–27 | 28 February 2027 |
| Jan–Mar 2027 | Q3 FY2026–27 | 28 April 2027 |
| Apr–Jun 2027 | Q4 FY2026–27 | 28 July 2027 |
Tax agents registered with the ATO can access an extended lodgement schedule that pushes many of these dates back by four to six weeks. If you are not currently working with a registered tax agent, this alone can provide meaningful breathing room. The ATO’s BAS lodgement page outlines the exact dates applicable to each lodgement category.
Income Tax Return Lodgement Deadlines
Income tax return deadlines differ depending on whether you are lodging yourself or through a registered tax agent, and whether you are an individual, a company, a trust, or a partnership. The table below covers the most common scenarios for the 2025–26 income year.
| Entity Type | Lodgement Method | Due Date |
|---|---|---|
| Individual (incl. sole traders) | Self-lodged (myTax) | 31 October 2026 |
| Individual | Via registered tax agent | 15 May 2027 (most clients) |
| Company / Trust / Partnership | Via registered tax agent | 15 May 2027 (standard) |
One important nuance: if you had a tax liability in the prior year (2024–25) and are lodging through a tax agent, your return may still need to be lodged by 31 October 2026 to avoid a failure-to-lodge penalty, even though payment may not be due until May. Your agent will advise you of your specific lodgement date based on your ATO client profile.
If you have not yet lodged your 2024–25 return, the ATO will expect this to be resolved before it will grant concessional lodgement dates for 2025–26. Outstanding prior-year returns should be addressed as a priority.
Superannuation Guarantee Due Dates
Super guarantee obligations changed fundamentally on 1 July 2026. Under the new Payday Super legislation, employers must now pay super at the same time as wages — there is no longer a quarterly payment cycle for wages paid from 1 July 2026 onwards. The current super rate for 2025–26 is 11.5%, rising to 12% from 1 July 2026.
For the 2025–26 year, the final quarterly super guarantee payment was due on 28 July 2026. This covers the April to June 2026 quarter and must be received by employees’ funds by that date — it is not sufficient to merely initiate the payment on that day. Allow at least three business days for processing if paying via BPAY or EFT.
| Quarter | Period | Payment Due |
|---|---|---|
| Q1 FY2025–26 | Jul–Sep 2025 | 28 October 2025 |
| Q2 FY2025–26 | Oct–Dec 2025 | 28 January 2026 |
| Q3 FY2025–26 | Jan–Mar 2026 | 28 April 2026 |
| Q4 FY2025–26 (FINAL quarterly) | Apr–Jun 2026 | 28 July 2026 ← URGENT |
| From 1 July 2026: super is due each payday under Payday Super legislation | ||
Employers who miss the super guarantee deadline face the Superannuation Guarantee Charge (SGC), which is far more costly than simply paying super late. The SGC is calculated on ordinary time earnings (a broader base than regular super), includes interest of 10% per annum, and adds an administration charge of $20 per employee per quarter. Critically, SGC is not tax-deductible — meaning the cost is effectively higher again on an after-tax basis.
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Book a No-Obligation Consultation →PAYG Instalment Due Dates
PAYG instalments are prepayments towards your annual income tax liability, calculated either as a fixed amount (T7) or as a percentage of your business income (T1). For quarterly lodgers, the instalment is generally included as part of the BAS, so the due dates mirror the BAS calendar above. For annual PAYG instalment payers, the amount is due on 21 October following the end of the income year — for 2025–26, this means 21 October 2026.
If your instalment amount no longer reflects your expected tax liability — for instance, if your income has fallen significantly — you can vary your PAYG instalment amount when lodging your BAS. The ATO charges interest if you vary downward and your actual tax liability turns out to be higher than the varied amount, so this should be done with care and ideally with professional advice.
FBT Lodgement Dates
The Fringe Benefits Tax (FBT) year runs from 1 April to 31 March, which is different from the regular income tax year. The FBT return for the 2025–26 FBT year (1 April 2026 to 31 March 2027) has two key dates depending on how you lodge.
| FBT Year | Lodgement Method | Due Date |
|---|---|---|
| 1 Apr 2026 – 31 Mar 2027 | Self-lodged | 21 May 2027 |
| 1 Apr 2026 – 31 Mar 2027 | Via registered tax agent | 25 June 2027 |
If your business provides any of the following to employees or their associates, you may have an FBT obligation: company cars or car parking, entertainment (meals and functions), laptops or phones used for private purposes, or low-interest loans. Many small business employers do not realise they have an FBT liability until well after the fact. If any of these apply to your business, it is worth reviewing your position with an adviser well before the March 2027 year-end.
Taxable Payments Annual Report (TPAR)
The Taxable Payments Annual Report (TPAR) requires certain businesses to report payments made to contractors during the financial year. Industries currently required to lodge a TPAR include building and construction, cleaning, courier and road freight, information technology, security, investigation and surveillance, and mixed services businesses.
The TPAR for the 2025–26 year (covering payments made between 1 July 2025 and 30 June 2026) is due on 28 August 2026. Businesses must report the name, address, and ABN of each contractor paid during the year, along with the gross amount paid and GST included. The ATO uses TPAR data to cross-match against contractor income tax returns, so accuracy matters. You can lodge your TPAR through the ATO’s online services or through your tax agent.
What Happens If You Miss a Lodgement Date
The consequences of missing a lodgement date are graduated depending on how late you are and how often it has happened before. For a first missed BAS, the ATO may issue a reminder before applying a penalty. For repeated non-lodgement or long periods of non-compliance, penalties can escalate to two or even five times the base amount.
Beyond the failure-to-lodge penalty, unpaid amounts attract the general interest charge (GIC), which compounds daily and currently sits at around 11% per annum. This means a modest GST liability left unpaid for six months can accumulate meaningfully.
The most important thing to do if you have missed a lodgement is to act promptly. Voluntary disclosure — lodging late without waiting for an ATO prompt — is treated more favourably than responding to a demand. The ATO also has a formal penalty remission process for taxpayers who demonstrate genuine remorse, remedial action, and no prior history of non-compliance. A registered tax agent can assist you in negotiating reduced penalties or entering a payment arrangement if you owe a debt you cannot pay immediately.
Frequently Asked Questions
Can I get an extension on my BAS lodgement date?
In some circumstances, yes. Registered tax agents have access to extended lodgement programs that push standard BAS due dates back, sometimes by four to six weeks. Individual extensions may also be granted where a taxpayer can demonstrate extraordinary circumstances — serious illness, natural disaster, or technical issues with the ATO’s own systems. Extensions are not automatic and generally need to be requested before the original due date.
Does lodging my BAS on time mean I have more time to pay?
Lodgement and payment are treated as separate obligations. However, lodging on time without paying does defer the general interest charge until the payment due date, and it avoids the failure-to-lodge penalty entirely. If you cannot pay in full by the due date, contact the ATO before the deadline to arrange a payment plan — this is far better than ignoring the obligation.
My business started in March 2026. Do I need to lodge a full-year BAS?
No. You are only required to lodge BAS returns from the date your business registered for GST. If you registered in March 2026, your first BAS would cover the period from your GST registration date to 30 June 2026, and it would be due on 28 July 2026. You should confirm your reporting cycle with the ATO or your adviser, as new registrants are sometimes assigned to a different lodgement cycle.
What is the difference between PAYG withholding and PAYG instalments?
These are two distinct obligations that often appear on the same BAS. PAYG withholding is the tax you withhold from employees’ wages and remit to the ATO on their behalf — it is their income tax, collected at source. PAYG instalments are prepayments of your own business or investment income tax liability, designed to spread your tax bill across the year rather than paying it all in one lump sum at tax return time.
If you are unsure whether you are meeting your lodgement obligations — or if you want someone to keep track of these dates on your behalf — we would be glad to help.
Book a ConsultationGeneral Advice Disclaimer: The information in this article is general in nature and does not constitute personal financial, tax, or legal advice. Your individual circumstances will determine the most appropriate approach for you. Please consult a registered tax adviser or CPA before acting on anything in this article. Liability limited by a scheme approved under Professional Standards Legislation.
Frequently Asked Questions
When is BAS due for 2025-26?
Quarterly BAS due dates are generally 28 October, 28 February, 28 April and 28 July, with the February date reflecting extra time given over the Christmas period. Lodging through a registered tax or BAS agent can give you additional time beyond these dates.
What are the BAS quarters in Australia?
The quarters are July to September, October to December, January to March, and April to June. Each quarter’s BAS reports GST, PAYG withholding and PAYG instalments for that period, and is due about a month after the quarter ends.
Can I get an extension on my BAS due date?
Lodging through a registered BAS or tax agent generally gives you a later due date than lodging yourself. If you cannot pay on time, still lodge on time and contact the ATO or your agent to arrange a payment plan, which avoids failure-to-lodge penalties.
What happens if I lodge my BAS late?
Late lodgement can attract failure-to-lodge penalties and general interest charges on unpaid amounts. Lodging on time, even if you cannot pay in full, is important because it preserves your options and avoids the harsher consequences of non-lodgement.
This article contains general advice only and does not take into account your specific circumstances. Please speak with a qualified accountant or tax adviser before making financial decisions.
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