Stay Ahead: Key Tax Dates for Australian Businesses in 2025/2026

Running a small business is rewarding, but the admin can quickly pile up. One of the easiest ways to avoid penalties - and a lot of stress - is to keep on top of your tax deadlines. Below is a summary of the major due dates for the 2025/26 income year (the year beginning 1 July 2025) based on guidance published by the Australian Taxation Office (ATO) – and our super helpful Small Business Tax Calendar you can get here.

All dates are given for the standard financial year and apply to most small businesses that lodge on time; if you have a substituted accounting period or special circumstances, check with your tax/BAS agent.

Start of the financial year – July 2025

1 July 2025 – new financial year begins. From 1 July your record‑keeping for the 2025/26 year starts anew. Use this time to update your systems and make sure you’re ready for the year ahead. Also note that the super guarantee rate increases to 12 % from 1 July 2025 - more info here.
14 July 2025 – Single Touch Payroll finalisation. Employers must finalise their payroll records for the 2024/25 year through Single Touch Payroll (STP) so employees can lodge their tax returns. The ATO reminds employers to finalise STP data by 14 July 2025 - more info here.
21 July 2025 – monthly BAS and PAYG instalments. If your business lodges monthly activity statements, your June 2025 BAS is due. Consolidated groups with PAYG instalments must also lodge and pay by 21 July - more info here.
28 July 2025 – quarter 4 BAS & super guarantee. Businesses with quarterly reporting must lodge and pay their quarter 4 (April–June 2025) activity statement by 28 July. Super guarantee (SG) contributions for the same quarter must also reach employees’ funds by 28 July. If SG is not paid by this date, employers must lodge a super guarantee charge statement by 28 August.

August 2025 – TPAR and lodgement extensions

14 August 2025 – PAYG withholding annual report. Large employers (with annual withholding over $1 million) and those without an agent must lodge their PAYG withholding payment summary report by 14 August - more info here.
21 August 2025 – July monthly BAS. Monthly reporters must lodge and pay their July 2025 activity statement.
25 August 2025 – quarter 4 BAS via agents. If you lodge electronically through a registered BAS or tax agent, the quarter 4 activity statement is due by 25 August.
28 August 2025 – Super guarantee charge statement and TPAR. Employers who missed the SG deadline must lodge and pay the super guarantee charge statement by 28 August. 28 August is also the deadline to lodge your Taxable Payments Annual Report (TPAR) more info here which applies to businesses in building and construction, cleaning, courier, road freight, IT, security and investigation services and some government grant payers.

October–November 2025 – first quarter obligations

28 October 2025 – quarter 1 BAS & super. Lodge and pay your quarter 1 (July–September 2025) BAS and make SG contributions for that quarter by 28 October. ATO guidance stresses that unpaid SG must be rectified through the super guarantee charge statement by 28 November.
31 October 2025 – income tax deadline for self‑lodgers. Individuals and small businesses that prepare their own 2024/25 income tax return must lodge by 31 October 2025. Large and medium companies and super funds also have an income tax payment deadline on this date. If you use a registered tax agent and are up to date with lodgements, you’ll generally have until 15 May 2026.
25 November 2025 – quarter 1 BAS via agents. Businesses lodging electronically through an agent get an extension until 25 November for quarter 1 BAS.

January–February 2026 – second quarter deadlines

28 January 2026 – quarter 2 super guarantee. SG contributions for October–December 2025 must reach employees’ funds by 28 January 2026.
28 February 2026 – quarter 2 BAS. Lodge and pay your quarter 2 (October–December 2025) activity statement by 28 February. There is no agent concession for this quarter, so all lodgers have the same due date.
28 February 2026 – super guarantee charge statement. If SG for the October–December quarter was not paid on time, lodge and pay the super guarantee charge statement by 28 February 2026.
21 February 2026 – December monthly BAS. Monthly reporters with turnover up to $10 million who lodge electronically have until 21 February to lodge and pay their December BAS.

April–May 2026 – third quarter and tax return deadlines

28 April 2026 – quarter 3 BAS & super. Lodge and pay your quarter 3 (January–March 2026) activity statement by 28 April and pay SG contributions for the same quarter. Employers who miss the SG payment deadline must lodge a super guarantee charge statement by 28 May.
15 May 2026 – tax returns due for agent‑lodged clients. Most companies, trusts and individuals who use a registered tax agent (and were not required to lodge earlier) must have their 2025 tax return lodged by 15 May 2026.Payment for companies and super funds is also due on this date,
21 May 2026 – FBT return and April monthly BAS. If you lodge your fringe benefits tax return by paper, the due date is 21 May. Employers lodging electronically through a practitioner lodgement service have until 25 June 2026. The April 2026 monthly BAS is also due on 21 May.
26 May 2026 – quarter 3 BAS via agents. Lodgers using a BAS agent get extra time until 26 May.
28 May 2026 – super guarantee charge statement. Employers who missed the SG payment deadline for quarter 3 must lodge and pay their super guarantee charge statement by 28 May.

Other reminders and special lodgements

Taxable payments annual report (TPAR) – 28 August is the lodgement date for most industries.
PAYG instalment notices (Forms R, S or T) – pay by 28 July, 28 October, 28 February or 28 April as advised.
Fringe benefits tax year end – The FBT year ends on 31 March. Work out any FBT liability and lodge by 21 May or 25 June.
Annual GST return – If you report and pay GST annually, your return is due on the same day as your tax return or by 28 February 2026 if you have no income tax return.
Record‑keeping – Keep thorough records of income, expenses, payroll and super. The ATO recommends finalising STP by 14 July and using their online services to monitor due dates.

Final thoughts

Marking these dates on your calendar now will save you headaches later. If in doubt, lodge early or speak to a registered tax or BAS agent. The ATO updates due dates from time to time, so always check the ATO website for the latest information before lodging. Staying organised with your paperwork and super payments ensures your business remains compliant and gives you more time to focus on growth.