Key Dates

21 AugustLodge and pay the July 2025 Monthly Business Activity Statement.

25 AugustLodge and pay June 2025 Quarterly Business Activity Statement if electronically lodged.

28 AugustLodge and pay June 2025 Quarterly Superannuation Guarantee Charge (SGC) statement if the employer did not pay enough contributions on time.

28 AugustLodge 2025 Taxable Payments Annual Report (TPAR) by 28 August for affected industries including construction, security, cleaning, courier, IT, road freight transport or security.

21 SeptemberLodge and pay the August 2025 Monthly Business Activity Statement.

21 OctoberLodge and pay September 2025 monthly business activity statement.

28 OctoberSUPER DUE - Make super guarantee contributions for September 2025 quarter to funds by this date. Note: Employers who do not pay minimum super contributions for Q1 by this date must pay the Super Guarantee Charge and lodge a Superannuation Guarantee Charge Statement by 28 November 2025.

31 OctoberFOR ALL 2024 LATE LODGERS - Lodge income tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2025.

21 NovemberLodge and pay the October 2025 Monthly Business Activity Statement.

25 NovemberLodge and pay September 2025 Quarterly Business Activity Statements if you lodge electronically.

28 NovemberLodge and pay September 2025 Quarterly Superannuation Guarantee Charge (SGC) statement if the employer did not pay enough contributions on time.

1 DecemberPay income tax for taxable large and medium taxpayers, companies and super funds. Lodgment of return is due 31 January 2026.

21 DecemberLodge and pay the November 2025 Monthly Business Activity Statement.

21 JanuaryLodge and pay the December 2025 Monthly Business Activity Statement.

28 JanuarySUPER DUE – Make super guarantee contributions for December 2025 quarter to superfunds by this date. Note: Employers who do not pay minimum super contributions for Q2 by this date must pay the Super Guarantee Charge and lodge a Superannuation Guarantee Charge Statement by 28 February 2026.

31 JanuaryLodge tax returns for large and medium entities and consolidated group heads.

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

28 FebruaryLodge and pay December 2025 Quarterly Business Activity Statements for all lodgement methods. Lodge and pay December 2025 Quarterly super guarantee charge statement if the employer did not pay enough contributions on time.

21 MarchLodge and pay the February Monthly Business Activity Statement.

31 MarchLodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged. Lodge tax returns for individuals and trusts who latest return resulted in a tax liability of $20,000 or more.

21 AprilLodge and pay the March Monthly Business Activity Statement.

28 AprilSUPER DUE – Make super guarantee contributions for March 2026 quarter to funds by this date. Note: Employers who do not pay minimum super contributions for Q3 by this date must pay the Super Guarantee Charge and lodge a Superannuation Guarantee Charge Statement.

15 MayLodge 2025 tax returns for remaining clients not eligible for the 5 June concession.

21 MayLodge and pay the April Monthly Business Activity Statement.

26 MayLodge and pay March 2026 quarter activity statement if you or your client have elected to receive and lodge electronically.

28 MayLodge and pay March 2026 super guarantee charge statement if employer did not pay enough contributions on time.

5 JuneLodge and pay 2025 tax returns for eligible clients under concessional arrangements.

21 JuneLodge and pay the May 2026 Monthly Business Activity Statement.

30 JuneSuper guarantee contributions must be paid by this date to qualify for a tax deduction in the 2025-2026 financial year.