ATO Tax Calendar

Key ATO dates for FY2025-26. BAS quarters, tax return deadlines, super guarantee dates, PAYG instalments, STP finalisation, and FBT returns.

FBT Return Due (Paper)

FBT

Fringe Benefits Tax return for FY2025-26. Paper lodgement deadline.

Salary Sacrifice Calculator

21 May 2026

11 days

FBT Return Due (Agent/Electronic)

FBT

Fringe Benefits Tax return for FY2025-26. Electronic or agent lodgement deadline.

Salary Sacrifice Calculator

25 June 2026

46 days

Tax Return Lodgement Opens

Tax Return

The ATO opens tax return lodgement for FY2025-26. Wait for your income statement to be marked 'tax ready' before lodging.

Calculate your tax

1 July 2026

52 days

Payday Super Starts

Super

From this date, employers must pay super at the same time as salary — not quarterly. A major change for employees and employers.

Salary Sacrifice Calculator

1 July 2026

52 days

STP Finalisation Due

STP

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

Calculate your tax

14 July 2026

65 days

BAS Q4 Due

BAS

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

Sole Trader Deductions

28 July 2026

79 days

Super Guarantee Q4

Super

Employer super contributions for April-June must be received by the fund by this date.

Salary Sacrifice Calculator

28 July 2026

79 days

PAYG Instalment Q4

PAYG

Pay As You Go instalment for April-June quarter.

Scenario Planner

28 July 2026

79 days

Tax Return Due (Self-Lodged)

Tax Return

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

Calculate your tax

31 October 2026

174 days

Tax Return Due (Agent-Lodged)

Tax Return

If your tax agent is lodging for you, the extended deadline is usually mid-May. Check with your agent.

Calculate your tax

15 May 2027

370 days

BAS Q3 Due

BAS

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

28 April 2026

Past

Super Guarantee Q3

Super

Employer super contributions for January-March must be received by the fund by this date.

28 April 2026

Past

PAYG Instalment Q3

PAYG

Pay As You Go instalment for January-March quarter.

28 April 2026

Past

BAS Q2 Due

BAS

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

28 February 2026

Past

PAYG Instalment Q2

PAYG

Pay As You Go instalment for October-December quarter.

28 February 2026

Past

Super Guarantee Q2

Super

Employer super contributions for October-December must be received by the fund by this date.

28 January 2026

Past

BAS Q1 Due

BAS

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

28 October 2025

Past

Super Guarantee Q1

Super

Employer super contributions for July-September must be received by the fund by this date.

28 October 2025

Past

PAYG Instalment Q1

PAYG

Pay As You Go instalment for July-September quarter.

28 October 2025

Past