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 2: October to December 2025

  • 21st Oct – Lodge and pay Sept 2025 monthly business activity statement.
  • 28th Oct – Superannuation Guarantee Contributions for Quarter 1 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 Nov 2025.
  • 28th Oct – Lodge and pay quarter 1, 2025–26 activity statement if electing to receive and lodge by paper and not an active STP reporter.
  • 21st Nov – Lodge and pay Oct 2025 monthly business activity statement.
  • 25th Nov – Lodge and pay eligible quarter 1, 2025–26 activity statements if you or your client have elected to receive and lodge electronically.
  • 21st Dec – Lodge and pay Nov 2025 monthly business activity statement.
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