Australia · Financial year 1 July 2026 to 30 June 2027
BAS, superannuation guarantee, STP finalisation, FBT, income tax return and ASIC dates for the 2026/27 financial year.
Month by month for the financial year, then the rules for obligations that follow your own dates. My Cadence applies standard dates to the obligations you confirm and builds an illustrative list with reminders.
The 2026/27 Australian financial year runs from 1 July 2026 to 30 June 2027. The standard dates many businesses plan around are the 21st of each month (monthly BAS), the 28th after each quarter (quarterly BAS), 14 July (STP finalisation for arm's-length employees), 28 August (taxable payments annual report), 31 October (self-lodged individual tax returns) and 21 May (FBT). Closely held payees have different STP finalisation dates. Weekend and public-holiday dates move to the next business day.
New this year: payday super. From 1 July 2026 employers pay super on payday. Contributions generally must reach the employee's fund within seven business days, with extended timeframes in some cases. This replaces the quarterly 28th deadlines. The June 2026 quarter was the last under the quarterly regime and was due 28 July 2026. Check the ATO's payday super guidance for your circumstances.
Dates below are the standard ATO dates. Eligible online quarterly lodgers may have two extra weeks for the September, March and June quarters, but not the December quarter, which already has an extended date. Registered tax or BAS agents may have other dates. My Cadence shows standard quarterly dates and includes individual return or FBT dates only after you confirm the relevant filing route; use the due date on your ATO statement if it differs. Weekend and public-holiday dates move to the next business day. In particular, Monday 1 March 2027 is Labour Day in Western Australia, so My Cadence schedules an early date-check reminder on Friday 26 February rather than a universal December-quarter BAS due date. See the ATO BAS due-date guidance.
| Obligation | Due | Notes |
|---|---|---|
| Monthly BAS | Normally 21st of the following month | GST turnover of $20 million or more, or by election. The December BAS is due 21 February for eligible businesses with up to $10 million annual turnover that report GST monthly and lodge electronically; deferred-GST registrants are excluded. Check the date on your ATO statement. |
| Quarterly BAS | Standard dates: 28 October, 28 February, 28 April, 28 July | Eligible online lodgers may have two extra weeks for the September, March and June quarters. The December quarter already has an extension. Agent dates may differ; check your ATO statement. |
| Superannuation guarantee | Paid on payday from 1 July 2026; generally received within 7 business days | Extended timeframes can apply. The June 2026 quarter was the last quarterly period. |
| PAYG instalments | With the quarterly BAS or by 21st monthly | If eligible and elected to pay annually, the instalment is due 21 October for a 30 June income year; the notice is lodged only when varying the amount or using the rate method. |
| Individual tax return (self-lodged) | Normally 31 October | For 2025/26 the weekend moves the date to Monday 2 November 2026. Company, trust and agent-lodged dates need separate checks in ATO records. |
| Company tax return and payment | Check the ATO record or registered agent | Dates vary with lodgment history, entity status and tax agent program. This tracker does not calculate them. |
| ASIC annual review | Company's review date, usually the anniversary of registration | Pay the fee by the date on the annual statement (usually within two months). Directors generally pass a solvency resolution within two months, unless the company lodged a financial report with ASIC in the past 12 months. |
| STP pay events | On or before each payday for arm's-length employees | Small employers (19 or fewer payees) can choose quarterly STP reporting for closely held payees; employers with 20 or more payees report them each payday too. Check the ATO's closely held payee rules. |
| Date | Deadline | Applies to |
|---|---|---|
| 1 Jul | Financial year 2026/27 begins; payday super begins | Everyone; employers |
| 14 Jul | STP finalisation declaration for 2025/26 arm's-length employees | Employers with arm's-length employees |
| 21 Jul | Monthly BAS for June | Monthly lodgers |
| 28 Jul | Quarterly BAS for April to June; superannuation guarantee for the June quarter (last quarterly deadline) | Quarterly lodgers; employers |
| Date | Deadline | Applies to |
|---|---|---|
| 14 Aug | PAYG withholding payment summary annual report, if required outside STP | Large withholders (annual withholding over $1 million) and payers lodging without a registered agent. Eligible agent-lodged reports have a later date; check the ATO lodgment rule. |
| 21 Aug | Monthly BAS for July | Monthly lodgers |
| 28 Aug | Taxable payments annual report (TPAR) for 2025/26, if required | Businesses that paid contractors to provide covered building/construction, cleaning, courier/road freight, IT or security services on their behalf; government-entity reporting also applies. Check ATO guidance and exemptions. |
| Date | Deadline | Applies to |
|---|---|---|
| 21 Sep | Monthly BAS for August | Monthly lodgers |
| 30 Sep | STP finalisation declaration for 2025/26 closely held payees | Employers with both closely held payees and arm's-length employees; when there are only closely held payees, the due date is the payee's individual income tax return due date |
| 30 Sep | PAYG withholding payment summary annual report, if required outside STP and lodged through a registered agent | Payers using a registered tax or BAS agent, excluding large withholders; check the ATO lodgment rule. |
| 30 Sep | Annual TFN withholding report for closely held trusts with a 30 June year-end | Trustees who withheld from beneficiaries; otherwise no report is needed |
For 2026/27 onward, the ATO has removed the separate quarterly TFN report for beneficiaries who quote a TFN. Trustees report those TFNs in the 2027 trust tax return. The annual withholding report and payment obligations in this calendar still apply where a beneficiary did not quote a TFN and tax was withheld. Read the ATO update.
| Date | Deadline | Applies to |
|---|---|---|
| 21 Oct | Monthly BAS for September; annual PAYG instalment payment | Monthly lodgers; eligible annual instalment payers (lodge the notice only if varying the amount or using the rate method) |
| 28 Oct | Quarterly BAS for July to September | Quarterly lodgers |
| 28 Oct | Annual activity statement and payment for closely held trust TFN withholding | Trustees who withheld from beneficiaries in 2025/26 and have a 30 June year-end; check the ATO record if the reporting year or due date differs |
| Before 31 Oct | Engage a registered tax agent if using their later lodgment program; check eligibility with the agent | Eligible individuals |
| Date | Deadline | Applies to |
|---|---|---|
| 2 Nov | Self-lodged individual tax return for 2025/26: 31 October falls on a Saturday | Individuals, including sole traders |
| 23 Nov | Monthly BAS for October: 21 November falls on a Saturday | Monthly lodgers |
| Date | Deadline | Applies to |
|---|---|---|
| 21 Dec | Monthly BAS for November | Monthly lodgers |
| Date | Deadline | Applies to |
|---|---|---|
| 21 Jan | Monthly BAS for December: standard due date | Monthly lodgers without a confirmed February concession |
| Date | Deadline | Applies to |
|---|---|---|
| 22 Feb | Monthly BAS for January: 21 February falls on a Sunday | Monthly lodgers |
| 22 Feb | Monthly BAS for December, if the ATO confirms a 21 February concession: 21 February falls on a Sunday | Eligible monthly GST lodgers with the concession on their ATO statement |
| 26 Feb | Check the December-quarter BAS due date early: 28 February is Sunday and 1 March is a WA public holiday | Quarterly lodgers; use the date on your ATO statement |
| Date | Deadline | Applies to |
|---|---|---|
| 22 Mar | Monthly BAS for February: 21 March falls on a Sunday | Monthly lodgers |
| 31 Mar | FBT year 2026/27 ends | Employers providing benefits |
| Date | Deadline | Applies to |
|---|---|---|
| 21 Apr | Monthly BAS for March | Monthly lodgers |
| 28 Apr | Quarterly BAS for January to March | Quarterly lodgers |
| Date | Deadline | Applies to |
|---|---|---|
| 21 May | FBT return and payment if self-lodging or lodging through an agent by paper; monthly BAS for April | Employers with an FBT return; monthly lodgers |
| Date | Deadline | Applies to |
|---|---|---|
| 21 Jun | Monthly BAS for May | Monthly lodgers |
| 25 Jun | FBT return and payment through a registered agent lodging electronically, if the agent added the client to their FBT list by 21 May | Eligible employers |
| 30 Jun | Financial year 2026/27 ends; check receipt of deductible employer super contributions | Employers seeking a 2026/27 deduction: contributions generally count when the fund receives them, so allow processing time. See the ATO contribution-timing ruling. |
Reviewed 25 September 2026. Dates are standard ATO planning reminders, not advice. Weekend dates above are moved to the next weekday; state and territory public holidays, agent programs, ATO notices and individual circumstances can change the exact date. Check your ATO and ASIC records or registered adviser. Cadence prepares the work behind these deadlines for accounting firms and businesses; it does not file or advise.
Primary sources: ATO BAS due dates and weekend rule, ATO activity-statement and PAYG notice dates, ATO individual self-lodgment, ATO closely held payee STP dates, ATO closely held trust TFN withholding, ATO FBT guide, and ASIC annual review guidance.
Common questions
The standard dates are 28 October, 28 February, 28 April and 28 July for the September, December, March and June quarters. A weekend or public holiday moves the date to the next business day. For the December 2026 quarter, 28 February 2027 is Sunday and Monday 1 March is a Western Australian public holiday; the tracker uses Friday 26 February as an early date-check reminder. Eligible online lodgers may have two extra weeks for the September, March and June quarters; registered agents may have other dates. Check the due date on your ATO statement.
From 1 July 2026 employers pay super on payday; contributions generally must reach the fund within seven business days, with some extended timeframes. The June 2026 quarter, due 28 July 2026, was the last quarterly deadline.
For arm's-length employees, 14 July each year. For closely held payees, 30 September if the employer also has arm's-length employees; if the employer only has closely held payees, the due date is the payee's individual income tax return due date. Check the ATO's closely held payee guidance.
Self-lodged individual returns are normally due 31 October, or the next business day when that falls on a weekend or public holiday. For 2025/26 the date is Monday 2 November 2026. Company, trust and agent-lodged return dates depend on the ATO record and lodgment program.
Generally 21 May for self-lodged or agent-paper FBT returns and payment. The 25 June electronic tax-agent date applies when the client is on the agent's FBT list by 21 May and qualifies for that lodgment program. The FBT year runs 1 April to 31 March; check the ATO record for an extension or other arrangement. See the ATO FBT guide.
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