Important Dates

21 October

• Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
• Lodge and pay quarter 1, 2026–27 PAYG instalment activity statement for head companies of consolidated groups.
• Lodge and pay September 2026 monthly business activity statement.

28 October

• Lodge and pay quarter 1, 2026–27 activity statement, if lodging by paper.
• Pay quarter 1, 2026–27 instalment notice (Form R, S, or T). Lodge the notice only if you vary the instalment amount.
• Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2025–26 income year.

31 October

• Final date to add new clients to your client list to ensure their 2026 tax return is covered by the lodgment program.
• Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2026.
• Lodge and pay Self-managed superannuation fund annual return for new registrant SMSFs.
• Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2026.
• Lodge Annual investment income report (AIIR).
• Lodge Departing Australia superannuation payments (DASP) annual report.
• Lodge Franking account tax return when both eligibility conditions apply.
• Lodge PAYG withholding reports (NAT 3448, NAT 7187, NAT 12413).
• Lodge lost members report for 1 January – 30 June 2026.
• Lodge TFN report for closely held trusts.
• Lodge not-for-profit self-review return for eligible NFP entities.

21 November

• Lodge and pay October 2026 monthly business activity statement.

25 November

• Lodge and pay quarter 1, 2026–27 activity statement, if lodging electronically.

1 December

• Pay income tax for taxable large and medium taxpayers, companies and super funds (lodgment of the return is due 31 January 2027).
• Pay income tax for the taxable head company of a consolidated group with a member deemed a large or medium taxpayer in the latest year lodged (lodgment due 31 January 2027).
• Pay income tax for companies and super funds where lodgment of the tax return was due 31 October 2026.

21 December

• Lodge and pay November 2026 monthly business activity statement.

21 January

• Lodge and pay quarter 2, 2026–27 PAYG instalment activity statement for head companies of consolidated groups.
• Lodge and pay December 2026 monthly business activity statement (excludes certain GST monthly filers).

31 January

• Lodge TFN report for closely held trusts, where a beneficiary provided their TFN in quarter 2, 2026–27.
• Lodge tax return for taxable large and medium entities, per the latest year lodged.
• Payment: 1 December 2026 for companies/super funds in this category; per the notice of assessment for trusts.
• Lodge tax return for the taxable head company of a consolidated group with a qualifying member.

Note: the ATO states that requests to defer beyond this date will be escalated for manual assessment as an ATO assessed deferral.

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.

21 March

• Lodge and pay February 2027 monthly business activity statement.

31 March

• Lodge tax return for companies and super funds with total income over $2 million in the latest year lodged (excluding large and medium taxpayers), unless due earlier. Payment also due by this date.
• Lodge tax return for the head company of a consolidated group (excluding large and medium) with a member whose total income exceeded $2 million in their latest year lodged, unless due earlier. Payment also due by this date.
• Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more (excluding large and medium trusts). Payment due as advised on their notice of assessment.

21 April

• Lodge and pay quarter 3, 2026–27 PAYG instalment activity statement for head companies of consolidated groups.
• Lodge and pay March 2027 monthly business activity statement.

28 April

• Lodge and pay quarter 3, 2026–27 activity statement, if lodging by paper.
• Pay quarter 3, 2026–27 instalment notice (Form R, S or T).

30 April

• Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2026–27.
• Lodge lost members report for 1 July 2025 – 31 December 2026.

15 May

• Lodge 2026 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups) and are not eligible for the 5 June concession. Companies and super funds pay by this date if required; individuals and trusts pay as advised on their notice of assessment.

21 May

• Lodge and pay April 2027 monthly business activity statement.
• Final date to add new FBT clients to your client list to secure the lodgment and payment concessions for their FBT returns.
• Lodge and pay Fringe benefits tax annual return, if lodging by paper.

26 May

• Lodge and pay eligible quarter 3, 2026–27 activity statements, if lodging electronically.

5 June

• Lodge tax returns for individuals and trusts with a 15 May 2027 lodgment due date, provided any liability due is also paid by this date.
• Lodge tax return for companies and super funds with a 15 May 2027 lodgment due date, provided both the prior year and current year return are non-taxable or result in a refund. (Large/medium taxpayers and consolidated group heads are excluded from this concession.)

21 June

• Lodge and pay May 2027 monthly business activity statement.

25 June

• Lodge and pay the 2027 Fringe benefits tax annual return for tax agents, if lodging electronically.

30 June

• Super guarantee contributions paid by this date qualify for a tax deduction in the 2026–27 financial year.
• Child Care Subsidy / Family Tax Benefit recipients and their partners must lodge their 2025–26 tax return by this date regardless of any deferral, to confirm family income with Services Australia.