Every date, every document, every decision.
A practical reference for the 2026–27 financial year. Calendar, filing checklist, PAYG instalments, and a financial comparison of the three main business structures. Updated for Payday Super, in force since 1 July 2026.
Filing checklist
What you'll need for individuals, sole traders, companies, trusts and partnerships — gathered before the appointment, not during.
Learn more PAYGEstimated payments
How PAYG instalments work, when to vary them, and the four quarterly dates to put on the calendar right now.
Learn more StructureStructure comparison
Sole trader vs company vs trust — we model the financial impact so you can have the right conversation with your solicitor or tax adviser before they execute the change. This is an educational financial model, not tax advice. Always confirm structural decisions with your registered Tax Agent or solicitor.
Learn moreThe 2026–27 tax calendar.
Every key date for BAS, PAYG, super, FBT, TPAR and income tax, 1 July 2026 to 30 June 2027. Where an ATO date lands on a weekend, the next business day is shown.
| Date | Obligation |
|---|---|
| Every payday | PAYDAY SUPER (from 1 July 2026): super guarantee for each pay run must reach the employee's fund within 7 business days of payday. Quarterly SG due dates no longer apply. |
| 21st of each month | Monthly IAS / BAS lodgement & payment for the prior month — PAYG withholding, and GST for monthly lodgers. |
| 14 July 2026 | STP finalisation — employers finalise income statements for 2025–26 FY. |
| 21 July 2026 | Payroll tax annual return / reconciliation due — Queensland (QRO), Victoria (SRO) and Western Australia (RevenueWA). Lodge and pay; QRO does not extend this date. |
| 28 July 2026 | Payroll tax annual reconciliation due — New South Wales (Revenue NSW) and South Australia (RevenueSA). Same day as the Q4 BAS. |
| 28 July 2026 | Q4 2025–26 BAS lodgement & payment (Apr–Jun 2026). Final quarterly Super Guarantee deadline under the old rules (Apr–Jun 2026 quarter). |
| 25 August 2026 | Q4 2025–26 BAS extended deadline (registered-agent clients). |
| 28 August 2026 | Taxable payments annual report (TPAR) due for 2025–26 — building and construction, cleaning, courier, road freight, IT and security services. |
| 28 October 2026 | Q1 BAS lodgement & payment (Jul–Sep 2026) and Q1 PAYG instalment. |
| 31 October 2026 | Individual tax return lodgement deadline (self-lodgers, 2025–26 FY) — falls on a Saturday, so lodge by Monday 2 November 2026. Must be on your registered Tax Agent's client list by this date to access the extended 15 May 2027 deadline. This refers to your Tax Agent, not your BAS Agent. |
| 25 November 2026 | Q1 BAS extended deadline (registered-agent clients). |
| 21 January 2027 | December 2026 monthly IAS / BAS due (no January extension for monthly lodgers). |
| 28 February 2027 | Q2 BAS lodgement & payment (Oct–Dec 2026) and Q2 PAYG instalment — falls on a Sunday, so lodge by Monday 1 March 2027. No agent extension: the Q2 date already includes one. |
| 28 February 2027 | Income tax return due for companies and super funds that self-lodge (2025–26 FY) — prepared and lodged by your registered Tax Agent, not your BAS Agent. Falls on a Sunday, so Monday 1 March 2027. |
| 31 March 2027 | End of the FBT year (1 April 2026 – 31 March 2027). Also the 2025–26 income tax return deadline for large and medium companies lodging through a registered agent. |
| 28 April 2027 | Q3 BAS lodgement & payment (Jan–Mar 2027) and Q3 PAYG instalment. |
| 15 May 2027 | Extended 2025–26 income tax return deadline for most registered-agent clients (individuals, trusts, partnerships and small companies) — falls on a Saturday, so lodge by Monday 17 May 2027. |
| 21 May 2027 | FBT return lodgement & payment for the year ended 31 March 2027 (self-lodgers). Agent-lodged electronic returns: 25 June 2027. |
| 26 May 2027 | Q3 BAS extended deadline (registered-agent clients). |
| 30 June 2027 | End of 2026–27 financial year. Last day for pre-paid deductions, deductible super contributions (received by the fund), trust distribution minutes, Division 7A minimum loan repayments to the company, and asset purchases under the $20,000 instant asset write-off. |
| 14 July 2027 | STP finalisation — employers finalise income statements for 2026–27 FY. |
| 21 July 2027 | Payroll tax annual return / reconciliation due — QLD, VIC and WA (2026–27). NSW and SA follow on 28 July 2027. |
| 28 July 2027 | Q4 BAS lodgement & payment (Apr–Jun 2027) and Q4 PAYG instalment. |
| 25 August 2027 | Q4 BAS extended deadline (registered-agent clients). |
| 28 August 2027 | Taxable payments annual report (TPAR) due for 2026–27. |
Important note: under the new Payday Super rules from 1 July 2026, the quarterly super deadlines (28 October, 28 January, 28 April, 28 July) no longer apply. Super must be paid with each pay run and received by the employee's fund within 7 business days of payday.
Don't do this alone.
Payday Super is now live — super is due within 7 business days of every pay run, and late payments trigger the Super Guarantee Charge. If your payroll isn't keeping up, get a registered BAS Agent on it now.