Our Tax Diary can help you stay on top of your lodgement and payment obligations, keeping you on the right side of the ATO and avoiding unnecessary penalties. Here are the key dates for the current financial year.
Knowing your key dates keeps your finances moving and your obligations met. This diary sets out the main lodgement and payment dates for the 2026-27 financial year, from July 2026 to June 2027.
As your registered tax agent, 360 ONE manages these lodgements for you and confirms the exact dates that apply to your situation. Many dates extend automatically when you partner with us, so where that happens both dates are shown: the standard date that applies when you lodge on your own, and the later date you receive as a 360 ONE client. Some dates, such as super guarantee payments, are set by law and apply to everyone.
Where a date falls on a weekend, the next business day applies. Business Activity Statement is shown as BAS and Pay As You Go as PAYG.
June 2026
- 21 June Monthly IAS/BAS due (monthly lodgers)
- 30 June End of Australia’s 2025/26 financial year.
July 2026
- 1 July New financial year begins; tax returns open for self-preparers
- 1 July Payday Super begins
- 14 July PAYG payment summaries due to employees (STP Finalisation)
- 21 July Monthly IAS/BAS due (monthly lodgers)
- 28 July Q4 BAS due (quarterly lodgers)
- 28 July Super guarantee contributions due (Q4)
Single Touch Payroll finalisation
Date: 14 July 2026 | Who: Employers.
Finalise your payroll data for the year so your team’s income statements are marked tax ready.
June monthly IAS/BAS
Date: 21 July 2026 (applies to everyone) | Who: Businesses that report GST and/or PAYG Withholding monthly.
Covers GST and PAYG withholding for June.
Quarter 4 super guarantee, April to June
Date: 28 July 2026 (set by law, no extension) | Who: Employers.
The super fund needs to receive your payment by this date for it to count.
Quarter 4 activity statement, April to June
Standard date: 28 July 2026. As a 360 ONE client lodging electronically: 25 August 2026.
Who: Businesses registered for GST.
Reports GST, PAYG withholding and any PAYG instalments for the quarter.
August 2026
- 14 August PAYG withholding payment annual report (for large withholders with annual withholding of more than $1 million)
- 21 August Monthly IAS/BAS due (monthly lodgers)
- 25 August Quarterly IAS/BAS due
- 28 August TPAR Lodgement for FY25-26
July monthly IAS/BAS
Date: 21 August 2026 (applies to everyone) | Who: Businesses that report GST and/or PAYG Withholding monthly.
Taxable Payments Annual Report (TPAR)
Date: 28 August 2026 Who: Businesses in building and construction, cleaning, courier and road freight, information technology, or security that pay contractors.
Reports those contractor payments.
September 2026
- 21 September Monthly IAS/BAS due (monthly lodgers)
- 30 September PAYG withholding payment annual report (for payers using a registered agent to lodge excluding large withholders)
- 30 September Annual TFN withholding report due
- 30 September Annual Investment Income Report (AIIR) due
August monthly IAS/BAS
Date: 21 September 2026 (applies to everyone) | Who: Businesses that report GST and/or PAYG Withholding monthly.
October 2026
- 21 October Monthly IAS/BAS due (monthly lodgers)
- 28 October Q1 BAS due (quarterly lodgers)
- 31 October Tax return due for self-lodgers
September monthly IAS/BAS
Date: 21 October 2026 (applies to everyone) | Who: Businesses that report GST and/or PAYG Withholding monthly.
Quarter 1 activity statement, July to September
Standard date: 28 October 2026. As a 360 ONE client lodging electronically: 25 November 2026. | Who: Businesses registered for GST.
2026 income tax return, lodging on your own
Date: 2 November 2026 (31 October falls on a Saturday) | Who: Individuals and businesses who lodge their own return.
As a 360 ONE client your return is generally due later, between now and 15 May 2027, and we will confirm your exact date.
November 2026
- 21 November Monthly IAS/BAS due (monthly lodgers)
October monthly IAS/BAS
Date: 23 November 2026 (21 November falls on a Saturday) | Who: Businesses that report GST and/or PAYG Withholding monthly.
Quarter 1 activity statement, through 360 ONE
Date: 25 November 2026 | Who: Businesses registered for GST who lodge electronically through us.
This is the extended date for the July to September quarter.
December 2026
- 21 December Monthly IAS/BAS due (monthly lodgers)
November monthly IAS/BAS
Date: 21 December 2026 (applies to everyone) | Who: Businesses that report GST and/or PAYG Withholding monthly.
January 2027
- 21 January Monthly IAS/BAS due (monthly lodgers)
December monthly IAS/BAS
Date: 21 January 2027 (applies to everyone) | Who: Businesses that report GST and/or PAYG Withholding monthly.
Businesses with up to $10 million turnover who report monthly and lodge electronically have until 22 February 2027.
2026 income tax return, larger businesses
Date: 15 January 2027 | Who: Large and medium companies and super funds.
We confirm whether this date applies to you.
February 2027
- 21 February Monthly IAS/BAS due (monthly lodgers)
- 28 February 2025/26 lodgement and payment due for entities like small businesses
- 28 February Final date for lodgement and payment for 2025/26 Annual GST returns
December and January monthly IAS/BAS
Date: 22 February 2027 (21 February falls on a Sunday) | Who: Businesses that report GST and/or PAYG Withholding monthly. This date covers January for all monthly reporters, and December for those with up to $10 million turnover who lodge electronically.
Quarter 2 activity statement, October to December
Date: 1 March 2027 (28 February falls on a Sunday) | Who: Businesses registered for GST.
This quarter has the same date for everyone, with no extension through your agent.
March 2027
- 21 March Monthly IAS/BAS due (monthly lodgers)
- 1 March Q2 BAS due (quarterly lodgers)
February monthly IAS/BAS
Date: 22 March 2027 (21 March falls on a Sunday) | Who: Businesses that report GST and/or PAYG Withholding monthly.
2026 income tax return, earlier date for some
Date: 31 March 2027 | Who: Companies and super funds with income above $2 million, and individuals and trusts whose last return had tax of $20,000 or more.
Payment is also due. We let you know if this date applies to you.
April 2027
- 21 April Monthly IAS/BAS due (monthly lodgers)
- 28 April Q3 BAS due (quarterly lodgers)
March monthly IAS/BAS
Date: 21 April 2027 (applies to everyone) | Who: Businesses that report GST and/or PAYG Withholding monthly.
Quarter 3 activity statement, January to March
Standard date: 28 April 2027. As a 360 ONE client lodging electronically: 26 May 2027. | Who: Businesses registered for GST.
May 2027
- 15 May 2025/26 tax return due if lodging via a registered tax agent
- 21 May Monthly IAS/BAS due (monthly lodgers)
2026 income tax return, through 360 ONE
Date: 17 May 2027 (15 May falls on a Saturday) | Who: Most individuals, businesses, companies and trusts who lodge through us, where an earlier date does not apply.
Many clients also qualify for the 5 June concession below.
April monthly IAS/BAS
Date: 21 May 2027 (applies to everyone) | Who: Businesses that report GST and/or PAYG Withholding monthly.
Fringe benefits tax return, lodging on your own
Date: 21 May 2027 | Who: Employers who provide fringe benefits, for the FBT year ended 31 March 2027.
Quarter 3 activity statement, through 360 ONE
Date: 26 May 2027 | Who: Businesses registered for GST who lodge electronically through us.
This is the extended date for the January to March quarter.
June 2027
- 21 June Monthly IAS/BAS due (monthly lodgers)
- 30 June End of Australia’s 2026/27 financial year.
2026 income tax return, concessional date
Date: 7 June 2027 (5 June falls on a Saturday) | Who: Eligible individuals, trusts, companies and super funds with a 17 May due date.
Lodging and paying by this date means late lodgement penalties will not apply. We manage this for you.
May monthly IAS/BAS
Date: 21 June 2027 (applies to everyone) | Who: Businesses that report GST and/or PAYG Withholding monthly.
Fringe benefits tax return, through 360 ONE
Date: 25 June 2027 | Who: Employers who provide fringe benefits, for the FBT year ended 31 March 2027, where we lodge electronically for you.
Super guarantee deduction cut off
Date: 30 June 2027 | Who: Employers who want to claim a deduction this financial year.
The super fund needs to receive the payment by this date, so allow processing time and pay several business days early.
Family Tax Benefit and Child Care Subsidy lodgement
Date: 30 June 2027 | Who: Clients who receive these payments from Services Australia.
You and your partner lodge your 2025-26 return by this date, regardless of any deferral.
July 2027
- 01 July New financial year begins; tax returns open for self-preparers
- 21 July Monthly IAS/BAS due (monthly lodgers)
- 28 July Q4 IAS/BAS due (quarterly lodgers)