Key Dates

  • July

    14th July

    Single Touch Payroll finalisation required for arms length employees for financial year ending 30 June 2025

    21st July

    BAS/IAS monthly return and payment due for June 2025

    Payroll Tax Annual Return Submission

    28th July

    Superannuation quarterly payment due for period ending 30 June 2025

  • August

    7 August

    Payroll tax returns due

    21st August

    BAS/IAS monthly return and payment due for July 2025

    25th August

    BAS quarterly return due for period ending 30 June 2025

    28th August

    Taxable Payments Annual Report (TPAR) due for financial year ending 30 June 2025

  • September

    7 September

    Payroll tax returns due

    21st September

    BAS/IAS monthly return and payment due for August 2025

    30th September

    Single Touch Payroll finalisation required for closely held employees for financial year ending 30 June 2025

  • October

    7 October

    Payroll tax returns due21st October

    BAS/IAS monthly return and payment due for September 2025

    28th October

    Superannuation quarterly payment due for period ending 30 September 2025

    31st October

    Income tax return due for 2025 year-end for all entities where one or more prior years’ tax returns were overdue as of 30 June 2025, or if prosecuted for non-lodgement and have been advised of a 31 October lodgement date.

  • November

    7 November

    Payroll tax returns due

    21st November

    BAS/IAS monthly return and payment due for October 2025

    25th November

    BAS quarterly return due for period ending 30 June 2025

    If you use a Tax or BAS agent your filing dates may be different. Contact us to find out the correct date for you.

  • December

    1st December

    Income tax payment due for 2025 year-end for medium-large taxpayers and any entities who are required to lodge their tax return by 31 October 2025. Please note, although payment for medium-large entities is due on this date, lodgement isn’t due until January 2026.

    7 December

    Payroll tax returns due

    21st December

    BAS/IAS monthly return and payment due for November 2025

  • January

    14th January

    Monthly payroll tax returns due (all states)

    21st January

    Monthly BAS for Dec 2025 due (if reporting monthly)

    28th January

    Superannuation Guarantee (SG) contributions due for Q2 (Oct–Dec 2025)

  • February

    7 February

    Payroll tax returns due

    21st February

    Monthly BAS for Jan 2026 due

    28 February

    Quarterly BAS for Q2 (Oct-Dec 2025) due, including GST and PAYGI.

  • March

    7 March

    Payroll tax returns due

    21 March

    Monthly BAS for Feb 2026 due

  • April

    7 April

    Payroll tax returns due

    21 April

    Monthly BAS for Mar 2026 due

    28 April

    Quarterly BAS for Q3 (Jan–Mar 2026) due

    Super guarantee payments for Q3 due

    30 April

    R&D Tax Incentive claims due for FY 2025–26

  • May

    7 May

    Payroll tax returns due

    15 May

    Company income tax returns due

    Partnership & Trust income tax returns due

    Individual tax returns via tax agent due

    21 May

    Monthly BAS for Apr 2026 due

    FBT return paper lodgment due

    28 May

    FBT return electronic lodgment due

  • June

    7 June

    Payroll tax returns due

    21 June

    Monthly BAS for May 2026 due

    25 June

    FBT return final due date

    30 June

    Trust distribution resolutions due

    End of financial year