Tax Diary

Timeline

2026
January 21
Lodge and pay December 2025 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

 

 

 

 

 

January 21
Lodge and pay quarter 2, 202526 PAYG instalment activity statement for head companies of consolidated groups.

 

 

 

 

 

January 28
Make quarter 2, 202526 super guarantee contributions to funds by this date.

Note: Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 February 2026.

 

 

 

January 31
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 202526.

 

 

 

January 31
Lodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.

 

 

 

January 31
Lodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.
  • Payment for large and medium entities with a 31 January due date is:
  • 1 December 2025 for companies and super funds
  • for trusts, as stated on their notice of assessment.

Note: You cannot assume a later date for lodgement on the basis that the taxpayer will be non-taxable in the current year. If you request a lodgement deferral, it will be escalated for manual assessment as an ATO assessed deferral.

 

 

January 31
Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large or medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2025.

 

 

 

February 21
Lodge and pay December 2025 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

 

 

 

February 21
Lodge and pay January 2026 monthly business activity statement.

 

 

 

February 28
Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

 

 

 

February 28
Lodge and pay quarter 2, 202526 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Note: Employers lodging a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

 

 

February 28
Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgement obligation.

Note: If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return.

 

 

February 28
Pay quarter 2, 202526 instalment notice (form R, S or T. Lodge the notice only if you vary the instalment amount.

 

 

 

February 28
Lodge and pay quarter 2, 202526 activity statement for all lodgement methods.

 

 

 

February 28
Lodge and pay Self-managed superannuation fund annual return for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2025 due date at finalisation of a review of the SMSF at registration.

Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see Super lodgement.

 

 

February 28
Lodge tax return for large or medium new registrant (non-taxable) head company of a consolidated group.

 

 

 

February 28
Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.

 

 

 

February 28
Lodge tax return for non-taxable head company of a consolidated group, including a new registrant, that has a member who has been deemed a large or medium entity in the latest year lodged.

 

 

 

February 28
Lodge tax returns for new registrant (taxable and non-taxable) large or medium entities (except individuals).

 

 

 

February 28
Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

 

 

 

February 28
Lodge tax return for non-taxable large and medium entities as per the latest year lodged (except individuals).

 

 

 

March 21
Lodge and pay February 2026 monthly business activity statement.

 

 

 

March 31
Lodge tax return for the head company of a consolidated group (excluding large and medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier.

Payment for companies in this category is also due by this date.

 

 

March 31
Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large and medium trusts.

Payment for individuals and trusts in this category is due as advised on their notice of assessment.

 

 

March 31
Lodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large and medium taxpayers), unless the return was due earlier.

Payment for companies and super funds in this category is also due by this date.

 

 

April 21
Lodge and pay quarter 3, 202526 PAYG instalment activity statement for head companies of consolidated groups.

 

 

 

April 21
Lodge and pay March 2025 monthly business activity statement.

 

 

 

April 28
Lodge and pay quarter 3, 202526 activity statement if lodging by paper.

 

 

 

April 28
Pay quarter 3, 202526 instalment notice (form R, S or T. Lodge the notice only if you are varying the instalment amount.

 

 

 

April 28
Make super guarantee contributions for quarter 3, 202526 to the funds by this date.

Note: Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 May 2026.

 

 

April 30
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 202526. Lodge lost members report for the period 1 July 2024 to 31 December 2025.

 

 

 

May 15
Lodge 2025 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups) and are not eligible for the 5 June concession.
  • Due date for companies and super funds to pay if required.

Note: Individuals and trusts in this category pay as advised on their notice of assessment.

 

 

May 21
Lodge and pay April 2026 monthly business activity statement.

 

 

 

May 21
Lodge and pay Fringe benefits tax annual return if lodging by paper.

 

 

 

May 21
Final date to add new FBT clients to your client list to ensure they receive the lodgement and payment concessions for their fringe benefits tax returns.

 

 

 

May 26
Lodge and pay eligible quarter 3, 202526 activity statements if you lodge electronically.

 

 

 

May 28
Lodge and pay quarter 3, 202526 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Note: Employers who lodge a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

 

 

June 5
Lodge tax returns due for individuals and trusts with a lodgement due date of 15 May 2026 provided they also pay any liability due by this date.

 

 

 

June 5
Lodge tax return for companies and super funds with a lodgement due date of 15 May 2026 provided both the prior year and current year return will be non-taxable or result in a refund.

Note: This is not a lodgement due date but a concessional arrangement where failure to lodge on time FTL penalties will not apply if you lodge and pay by this date.

  • Large and medium taxpayers and head companies of consolidated groups are excluded from this concession.

 

 

June 21
Lodge and pay May 2026 monthly business activity statement.

 

 

 

June 25
Lodge and pay 2026 Fringe benefits tax annual return for tax agents if lodging electronically.

 

 

 

June 30
Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 202526 financial year. If any of your clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partner must lodge their 202425 tax return by 30 June 2026, regardless of any deferrals in place. For more information, see the Services Australia website

 

 

 

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