Key tax dates
The standard ATO lodgement dates for individuals and small businesses, listed from the next date due.
| Due | What’s due | Who it applies to |
|---|---|---|
| 28 FebNext up | Quarter 2 BAS (October to December)Lodge and pay the October to December activity statement.Quarterly BAS lodgers | Quarterly BAS lodgers |
| 28 Apr | Quarter 3 BAS (January to March)Lodge and pay the January to March activity statement.Quarterly BAS lodgers | Quarterly BAS lodgers |
| 21 May | Fringe benefits tax returnDue date if you lodge yourself, for the FBT year ending 31 March.Employers providing fringe benefits | Employers providing fringe benefits |
| 30 Jun | End of financial yearLast day for deductible super contributions to reach funds and for trustee distribution resolutions.Businesses, trusts and individuals | Businesses, trusts and individuals |
| 14 Jul | Single Touch Payroll finalisationFinalise STP data for the previous financial year.Employers | Employers |
| 28 Jul | Quarter 4 BAS (April to June)Lodge and pay the April to June activity statement.Quarterly BAS lodgers | Quarterly BAS lodgers |
| 28 Oct | Quarter 1 BAS (July to September)Lodge and pay the July to September activity statement.Quarterly BAS lodgers | Quarterly BAS lodgers |
| 31 Oct | Individual tax returnsDue date if you lodge yourself. Become a tax agent client before this date for a later due date.Individuals | Individuals |
Standard dates for people who lodge themselves. Clients of a registered tax agent may have later due dates.
Monthly BAS lodgers generally lodge by the 21st of the following month. Employers pay super with each payday under the Payday Super rules. Not sure which dates apply to you? Ask us.
Questions about due dates
What happens if I lodge late?
The ATO can apply a failure-to-lodge penalty, and interest can apply to tax paid late. If you are going to miss a date, contact us or the ATO before it passes, because options are usually better when you act early.
Do these dates change if I use a tax agent?
Often, yes. Registered tax and BAS agents have access to lodgement programs with later due dates for many returns and quarterly activity statements, provided you are their client in time.
What about super for employees?
Since 1 July 2026, under Payday Super, employers must pay super for each payday, rather than by quarterly due dates. Contributions generally need to reach the fund within seven business days of payday.
What if a due date falls on a weekend or public holiday?
You can generally lodge and pay on the next business day without penalty.
Never miss a due date again
As your tax agent, we keep track of your lodgement dates and remind you before they arrive.
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