Key Dates

To make sure you don’t forget when to lodge your activity statements and other liabilities, we will publish the dates for the current accounting period here. Check back here regularly to keep up with your important due dates.

Here are the key dates for BAS, IAS and the Superannuation Guarantee for the following accounting period:

Quarter 3: January to March 2026

  • 21st Jan – Lodge and pay Dec 2025 monthly business activity statement, except for businesses with up to $10M turnover who report GST monthly and lodge electronically.
  • 28th Jan – Superannuation Guarantee Contributions for Quarter 2 2025-26 – contributions to be made to the fund by this date (Note: Employers who do not pay minimum super contributions by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28th Feb 2026.
  • 21st Feb – Lodge and pay Dec 2025 monthly business activity statement (if a business with up to $10M turnover who reports GST monthly and lodges electronically).
  • 21st Feb – Lodge and pay January 2026 monthly business activity statement.
  • 28th Feb – Lodge and pay the quarter 2, 2025–26 activity statement (all lodgement methods).
  • 21st March – Lodge and pay Feb 2026 monthly business activity statement.
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