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ATO lodgement dates

The key deadlines every business owner should have in the calendar.

BAS

Business Activity Statements

For the periodPaper lodgementOnline (Business Portal)Tax agent electronic
1 July – 30 September28 October11 November25 November
1 October – 31 December28 February28 February28 February
1 January – 31 March28 April12 May26 May
1 April – 30 June28 July11 August25 August

Monthly activity statements are due for lodgement and payment on the 21st of the following month.

Tip: lodging through a registered tax agent generally gives you extra time on quarterly BAS. We are registered tax agents.
Superannuation

Payday super — new rules from 1 July 2026

From 1 July 2026, employers must pay Superannuation Guarantee contributions at the same time as wages, and each contribution must reach the employee's super fund within 7 business days of payday.

Not sure your payroll is payday-super ready? We can review your Xero payroll setup — get in touch.
Other deadlines

More key dates

Taxable Payments Annual Report — building & construction

Businesses in the building and construction industry must report the total payments made to each contractor for building and construction services each year. The Taxable Payments Annual Report is due to the ATO by 28 August each year.

PAYG withholding annual reports

Lodge a PAYG withholding annual report at the end of each financial year if your business withheld amounts from payments to employees, non-residents (interest, dividend and royalty payments), foreign residents, or businesses that did not quote an ABN.

Due dates for lodging tax returns

As registered tax agents we have a special lodgement program and can lodge your returns after the usual 31 October deadline. The due date depends on your personal situation — contact us to discuss your options.

New client? Contact our office before 31 October to take advantage of our lodgement program due dates.

Lodging prior years' tax returns

If you haven't lodged a previous year's tax return, it's important to get up to date as soon as possible to avoid penalties. We can help you catch up quickly and painlessly.

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