21 February

• Lodge and pay December 2026 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
• Lodge and pay January 2027 monthly business activity statement.

28 February

• Lodge tax return for non-taxable large and medium entities as per the latest year lodged (except individuals). Payment for companies and super funds also due; trusts pay per their notice of assessment.
• Lodge tax returns for new registrant (taxable and non-taxable) large or medium entities (except individuals) — same payment rules apply.
• Lodge tax return for non-taxable head company of a consolidated group, including a new registrant, with a member deemed a large or medium entity.
• Lodge tax return for any member of a consolidated group who exits the group at any time during the year of income.
• Lodge tax return for large or medium new registrant (non-taxable) head company of a consolidated group.
• Lodge and pay Self-managed superannuation fund annual return for new registrant (taxable and non-taxable) SMSFs, unless advised of an alternate 31 October 2026 due date.
• Lodge and pay quarter 2, 2026–27 activity statement, all lodgment methods.
• Pay quarter 2, 2026–27 instalment notice (Form R, S or T) — lodge only if varying the instalment amount.
• Lodge (and pay if applicable) the Annual GST return if there’s no tax return lodgment obligation; otherwise it follows the tax return due date.