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 1: July to September 2026

  • July 1st – Payday Super begins.
  • 14th July – Finalise the FY26 payroll to ensure all employees receive their income statements.
  • 21st July – Payroll Tax annual reconciliation due.
  • 28th July – Superannuation Guarantee Contributions for Quarter 4 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 August 2026.
  • 28th July – Lodge and pay Quarter 4 2025-26 activity statement if lodging by paper.
  • 21st August – Lodge and pay July 2026 monthly business activity statement.
  • 25th August – Lodge and pay eligible Quarter 4, 2025–26 activity statements if you lodge electronically.
  • 28th August – Lodge 2025-26 Taxable Payments Annual Report.
  • 21st Sept – Lodge and pay August 2026 monthly business activity statement.
Scroll to Top