🇦🇺 ATO key dates · FY2025-26

ATO Tax Calendar

BAS quarters, tax return deadlines, super guarantee dates, PAYG instalments, STP finalisation, and FBT returns.

October 2026

BAS Q1 Due (FY2026-27)

BAS

Business Activity Statement for the July-September 2026 quarter. Lodge and pay by this date.

28 October 2026

91 days

PAYG Instalment Q1 (FY2026-27)

PAYG

Pay As You Go instalment for the July-September 2026 quarter.

28 October 2026

91 days

Tax Return Due (Self-Lodged)

Tax Return

If you're lodging your own FY2025-26 tax return, it's due by this date.

31 October 2026

94 days

February 2027

BAS Q2 Due (FY2026-27)

BAS

Business Activity Statement for the October-December 2026 quarter. Lodge and pay by this date.

28 February 2027

214 days

PAYG Instalment Q2 (FY2026-27)

PAYG

Pay As You Go instalment for the October-December 2026 quarter.

28 February 2027

214 days

April 2027

BAS Q3 Due (FY2026-27)

BAS

Business Activity Statement for the January-March 2027 quarter. Lodge and pay by this date.

28 April 2027

273 days

PAYG Instalment Q3 (FY2026-27)

PAYG

Pay As You Go instalment for the January-March 2027 quarter.

28 April 2027

273 days

May 2027

Tax Return Due (Agent-Lodged)

Tax Return

If a registered tax agent lodges your FY2025-26 return, the extended deadline is usually mid-May. Check with your agent.

15 May 2027

290 days

FBT Return Due (Paper)

FBT

Fringe Benefits Tax return for the FBT year ending 31 March 2027. Paper lodgement deadline.

21 May 2027

296 days

June 2027

FBT Return Due (Agent/Electronic)

FBT

Fringe Benefits Tax return for the FBT year ending 31 March 2027. Electronic or agent lodgement deadline.

25 June 2027

331 days

July 2027

Tax Return Lodgement Opens (FY2026-27)

Tax Return

The ATO opens tax return lodgement for FY2026-27. Wait for your income statement to be marked 'tax ready' before lodging.

1 July 2027

337 days

STP Finalisation Due (FY2026-27)

STP

Employers must finalise Single Touch Payroll data for FY2026-27. Your income statement will be 'tax ready' in myGov after this date.

14 July 2027

350 days

BAS Q4 Due (FY2026-27)

BAS

Business Activity Statement for the April-June 2027 quarter. Lodge and pay by this date.

28 July 2027

364 days

PAYG Instalment Q4 (FY2026-27)

PAYG

Pay As You Go instalment for the April-June 2027 quarter.

28 July 2027

364 days