ATO Lodgement and Other Key Dates

• 1 July – Individual tax returns open for those self-preparing (due by 31 October).

• 7 July – Monthly payroll tax returns due (all states).

• 14 July – Deadline to provide PAYG payment summaries to employees (if not using STP).

• 14 July – Employee share scheme statements due to employees.

• 21 July – Monthly BAS for June due (if you lodge monthly).

• 21 July – Annual payroll reconciliations must be finalised and any outstanding tax paid.

• 28 July – Q4 BAS (April–June) due (if you lodge quarterly).

• 28 July – Super guarantee contributions for Q4 (April–June) due.

• 7 August – Monthly payroll tax returns due (all states).

• 14 August – PAYG withholding payment summary annual report must be lodged.

• 14 August – Employee share scheme lodgment due to the ATO.

• 21 August – Monthly BAS for July due (if you lodge monthly).

• 25 August– Q4 BAS (April–June) due (if Tax Agent lodges by Online Services or PLS).

• 28 August – Taxable payments annual report (TPAR) due for contractors.

• 7 September – Monthly payroll tax returns due (all states).

• 21 September – Monthly BAS for August due (if you lodge monthly).

• 7 October – Monthly payroll tax returns due (all states).

• 21 October – Monthly BAS for September due (if you lodge monthly).

• 28 October – Q1 BAS (July-Sept) due (if you lodge quarterly).

• 28 October – Super guarantee contributions for Q1 (July–Sept) due.

• 31 October – Final day to lodge your individual tax return if self-lodging.

• 7 November – Monthly payroll tax returns due (all states).

• 21 November – Monthly BAS  for October (if you lodge monthly).

• 25 November– Q1 BAS (July–September) due (if Tax Agent lodges by Online Services or PLS).

• 7 December – Monthly payroll tax returns due (all states).

• 21 December – Monthly BAS for November due (if you lodge monthly).

• 7 January – Monthly payroll tax returns due (applies to all states).

• 21 January – Monthly BAS for December due (if you lodge monthly).

• 28 January – Super guarantee contributions for Q2 (Oct–Dec) due.

• 7 February – Monthly payroll tax returns due (applies to all states).

• 21 February – Monthly BAS for January due (if you lodge monthly).

• 28 February – Q2 BAS (Oct–Dec) due (if you lodge quarterly).

• 7 March – Monthly payroll tax returns due (applies to all states).

• 21 March – Monthly BAS for February due (if you lodge monthly).

• 7 April – Monthly payroll tax returns due (applies to all states).

• 21 April – Monthly BAS for March due (if you lodge monthly).

• 28 April – Q3 BAS (Jan–March) due (if you lodge quarterly).

• 28 April – Super guarantee contributions for Q3 (Jan–Mar) due.

• 30 April – R&D Tax Incentive claims due.

• 7 May – Monthly payroll tax returns due (applies to all states).

• 15 May – Company income tax returns due for lodgement and payment (make sure you check with your accountant as earlier lodgment dates can apply).

• 15 May – Partnership & Trust Income tax returns due for lodgement.

• 15 May – Individual tax returns due for lodgement if using a tax agent.

• 21 May – Monthly BAS for April due (if you lodge monthly).

• 21 May – Fringe Benefits Tax return is due if you lodge by paper.

• 26 May– Q3 BAS (January–March) due (if Tax Agent lodges by Online Services or PLS).

• 28 May – Fringe Benefits Tax return is due if you lodge electronically.

Note: The FBT tax year runs from 1 April to 31 March.

• 7 June – Monthly payroll tax returns due (applies to all states).

• 21 June – Monthly BAS for May due (if you lodge monthly).

• 25 June – FBT Return due.

• 30 June – Trust distribution resolutions due.

• 30 June – Prepare for end of financial year and wrap up your books for the 2025-26 year.

• 1 July – Individual tax returns open for those self-preparing (due by 31 October).

• 7 July – Monthly payroll tax returns due (all states).

• 14 July – Deadline to provide PAYG payment summaries to employees (if not using STP).

• 14 July – Employee share scheme statements due to employees.

• 21 July – Monthly BAS for June due (if you lodge monthly).

• 21 July – Annual payroll reconciliations must be finalised and any outstanding tax paid.

• 28 July – Q4 BAS (April–June) due (if you lodge quarterly).

• 28 July – Super guarantee contributions for Q4 (April–June) due.