FY 2026-27 runs from 1 July 2026 to 30 June 2027. Missed deadlines mean ATO penalties, cash flow surprises, and unnecessary stress. This is your complete reference. Bookmark it, print it, build your year around it.
Dates are based on ATO rules as of January 2026 and are adjusted for weekends. Always verify the latest information at ato.gov.au. While no major changes are expected, the ATO can announce updates closer to each quarter.
Each quarter of the financial year has a distinct compliance theme. Understanding this rhythm helps you prepare resources and cash flow in advance.
Key compliance focus: FY25-26 cleanup including STP finalisation, TPAR lodgement, and prior year BAS.
Priority action: Lodge and finalise all prior year obligations before October deadlines hit.
Key compliance focus: Christmas payroll timing and the December BAS extension period.
Priority action: Plan cash flow for the holiday period. Some industries experience reduced December trading while others peak. Know your pattern and budget accordingly.
Key compliance focus: Half-year financial review and PAYG instalment variation window.
Priority action: Review profitability before March BAS. Vary PAYG instalments if income has dropped significantly.
Key compliance focus: EOFY preparation including super contributions, asset purchases, and annual reconciliations. This is your peak cash outflow period.
Priority action: Prepare early. Super must clear by 30 June. Asset purchases intended for immediate tax deductions must be installed and ready for use by 30 June.
Due: 14 July 2026 (Tuesday)
Employee income statements must be finalised and submitted to the ATO through your payroll software. This marks them as tax ready so your employees can complete their tax returns.
Due: 28 August 2026 (Friday)
The Taxable Payments Annual Report covers payments to contractors. TPAR is mandatory if your business operates in specified industries and pays contractors any amount during the year.
Industries that must lodge TPAR include:
Payments to employees are not included in TPAR. Only contractor payments are reported.
TPAR is due 28 August each year. If this falls on a weekend or public holiday, it shifts to the next business day.
Due: 14 July 2027 (Wednesday)
Due: 28 August 2027 falls on Saturday, shifts to 30 August 2027 (Monday)
Agent lodgement extensions only apply if you are registered with an agent before the quarter ends. Q2 has no additional agent extension because the existing December buffer is built into the ATO lodgement program.
Self-lodger due: 28 July 2026 (Tuesday)
Agent electronic due: 25 August 2026 (Tuesday)
Self-lodger due: 28 October 2026 (Wednesday)
Agent electronic due: 25 November 2026 (Wednesday)
This quarter often carries prior-year clean-up pressure. Ensure FY25-26 obligations are finalised before focusing on Q1.
Self-lodger due: 28 February 2027 falls on Sunday, shifts to 1 March 2027 (Monday)
Agent electronic due: 28 March 2027 falls on Sunday, shifts to 29 March 2027 (Monday)
Q2 self-lodger shifts to 1 March and agent to 29 March due to Sundays. Plan your February and March cash flow early.
Self-lodger due: 28 April 2027 (Wednesday)
Agent electronic due: 26 May 2027 (Wednesday)
Self-lodger due: 28 July 2027 (Wednesday)
Agent electronic due: 25 August 2027 (Wednesday)
Q4 is often the busiest quarter. Align BAS preparation with EOFY reconciliations, super contributions, and asset purchases.
Monthly lodgers do not receive agent extensions.
The standard monthly BAS due date is always the 21st of the following month, except where adjusted for weekends or holidays.
June 2026 activity due: 21 July 2026 (Tuesday)
July 2026 activity due: 21 August 2026 (Friday)
August 2026 activity due: 21 September 2026 (Monday)
September 2026 activity due: 21 October 2026 (Wednesday)
October 2026 activity due: 21 November 2026 falls on Saturday, shifts to 23 November 2026 (Monday)
November 2026 activity due: 21 December 2026 (Monday)
December 2026 activity due: 22 February 2027 (Monday). This is the ATO Christmas extension. The standard January due date does not apply.
January 2027 activity due: 22 February 2027 (Monday). Same date as December.
Two BAS lodgements are due on the same day. This means two months of GST collected and PAYG withholding are payable at once.
The ATO provides this Christmas concession to account for the holiday period when businesses have reduced capacity to prepare lodgements. However, this creates a cash flow trap if you are not prepared.
Example: If your typical monthly BAS liability is $20,000, you need $40,000 available by late February.
Action: Forecast your GST and PAYG liability for both months in early February. Set aside funds progressively throughout December and January. Do not wait for the due date.
February 2027 activity due: 21 March 2027 falls on Sunday, shifts to 22 March 2027 (Monday)
March 2027 activity due: 21 April 2027 (Wednesday)
April 2027 activity due: 21 May 2027 (Friday)
May 2027 activity due: 21 June 2027 (Monday)
June 2027 activity due: 21 July 2027 (Wednesday)
Deadline: Super contributions must clear the fund by 30 June 2027
Safe processing date: 21 June 2027
This deadline applies to:
Contributions must clear the super fund, not just leave your bank account. Clearing houses take three to seven business days, and cut-off times vary by provider.
Control: Set a super cut-off rule in your payroll system. Process final FY contributions by 21 June. Set a calendar reminder for 14 June to action this.
Due: 31 October 2026 falls on Saturday, shifts to 2 November 2026 (Monday)
This applies to companies with a 30 June tax year that self-lodge. Agent-lodged entities have different due dates under the ATO lodgement program.
Date: 30 June 2027 (Wednesday)
Two months of BAS are due on a single date (22 February 2027). This catches businesses that do not track their GST and PAYG liabilities monthly.
Control: Maintain a cash buffer equal to two times your typical monthly BAS liability by early February.
Contributions must clear the fund by 30 June, not just be initiated. A payment made on 28 June will not clear in time.
Control: Process by 21 June. Set a calendar reminder for 14 June to action.
Agent lodgement with electronic submission gets an extra four weeks on quarterly BAS. If you regularly lodge last-minute, the agent extension alone often justifies the cost.
Control: If you miss deadlines more than once, engage an agent.
The ATO issues PAYG instalment notices with their own due dates. These are separate from your BAS and may appear on your BAS or as separate notices depending on your registration.
Instalments are often due the 28th of the month after the quarter. For example, a Q1 (July to September) instalment notice is typically due around 28 October.
Control: Check your ATO online account quarterly for any instalment notices. Do not rely solely on your BAS schedule.
Federal deadlines do not cover everything. State obligations have separate calendars, and thresholds vary by state.
Due late July in most states, often 28 July in Queensland, New South Wales, Victoria, and ACT. South Australia and Western Australia have similar timeframes.
Thresholds vary significantly. Queensland currently requires payroll tax for annual wages exceeding $1.3 million. Other states differ. Grouped employers often have earlier or more complex reconciliation requirements.
Usually June or July, with wages declarations required.
Action: Diarise a reminder for May 2027 to check your state revenue office portal for your specific annual reconciliation notice and any threshold changes.
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FY 2026-27 starts on Wednesday 1 July 2026 and ends on Wednesday 30 June 2027.
STP finalisation for FY25-26 is due by 14 July 2026. This is when employee income statements must be finalised and submitted to the ATO so they are marked as tax ready for your employees' tax returns.
TPAR for FY25-26 is due 28 August 2026. TPAR applies to businesses in building and construction, cleaning, courier, road freight, IT, and security industries that pay contractors.
Q1 BAS (July to September 2026) is due 28 October 2026 for self-lodgers and 25 November 2026 for agent electronic lodgement.
The ATO provides a Christmas concession that extends the December BAS due date from 21 January to 21 February. Since January BAS is also due 21 February, both lodgements fall on the same day (22 February 2027 after weekend adjustment).
Super contributions must clear the fund by 30 June 2027, not just be initiated. We recommend processing by 21 June 2027 to allow for clearing house processing times of three to seven business days.
If a BAS due date falls on a weekend or public holiday, the deadline shifts to the next business day. For example, 28 February 2027 falls on Sunday, so Q2 BAS is due Monday 1 March 2027.
Self-lodgers must meet the standard ATO deadlines, typically the 28th of the month after quarter end. Registered BAS or tax agents with electronic lodgement receive an additional four weeks for most quarters. You must be registered with the agent before the quarter ends to claim their extension.
Payroll tax annual reconciliations are due late July in most states, often 28 July in Queensland, New South Wales, Victoria, and ACT. Thresholds and rates vary by state, so check your state revenue office portal for specific requirements.
For self-lodging companies with a 30 June tax year, the company tax return is due 31 October 2026. This falls on a Saturday, so the deadline shifts to Monday 2 November 2026. Agent-lodged entities have different due dates.
Yes. If your turnover exceeds thresholds or the ATO directs monthly reporting, your frequency can change during the year. Check your ATO registration if you are unsure of your current requirements.
Last updated: January 2026
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