Important Dates & Key Information
- Future Accounting
- 2 days ago
- 2 min read
A practical and easy-to-follow guide to all essential 2026 lodgement and compliance deadlines for Australian businesses and SMSFs. This summary brings together key dates for BAS, SGC, Payroll Tax, STP, TPAR, WorkCover, SMSF reporting and TBAR obligations, helping business owners and advisors stay compliant, organised and ahead of the ATO.
1. Business Activity Statement (BAS) Due Dates – 2026
Quarterly BAS
Period | Standard Due Date | Due Date (via Tax Agent) | Notes |
Dec 2025 Quarter | 28 Feb 2026 | 28 Feb 2026 | Agent extension applies |
Q1 Jan–Mar 2026 | 28 Apr 2026 | 28 Apr 2026 | Standard deadline |
Q2 Apr–Jun 2026 | 28 Jul 2026 | 28 Jul 2026 | Standard deadline |
Q3 Jul–Sep 2026 | 28 Oct 2026 | 28 Oct 2026 | Standard deadline |
Q4 Oct–Dec 2026 | 28 Jan 2027 | 28 Feb 2027 | Agent extension |
Monthly BAS (2026)
Month | Due Date |
January | 21 Feb 2026 |
February | 21 Mar 2026 |
March | 21 Apr 2026 |
April | 21 May 2026 |
May | 21 Jun 2026 |
June | 21 Jul 2026 |
July | 21 Aug 2026 |
August | 21 Sep 2026 |
September | 21 Oct 2026 |
October | 21 Nov 2026 |
November | 21 Dec 2026 |
December | 21 Jan 2027 |
2. Superannuation Guarantee (SGC) Due Dates
Quarter | Due Date | Notes |
Q2 2025–26 | 28 Jan 2026 | Must be received by fund |
Q3 2025–26 | 28 Apr 2026 | Late payments incur SGC |
Q4 2025–26 | 28 Jul 2026 | EOFY timing |
Q1 2026–27 | 28 Oct 2026 | Standard deadline |
3. Payroll Tax – Monthly Due Dates (2026)
Month | Due Date |
January | 7 Feb 2026 |
February | 7 Mar 2026 |
March | 7 Apr 2026 |
April | 7 May 2026 |
May | 7 Jun 2026 |
June | 7 Jul 2026 |
4. Single Touch Payroll (STP) Finalisation
Obligation | Due Date | Notes |
STP Finalisation 2025–26 | 14 Jul 2026 | Employers must finalise via STP |
5. Taxable Payments Annual Report (TPAR)
Obligation | Due Date | Notes |
TPAR | 28 Aug 2026 | Applies to contractor-based industries |
6. WorkCover / Workers Compensation Annual Declarations
State / Region | Due Date | Notes |
Victoria (WorkSafe) | 30 June annually | Declare remuneration for prior FY |
Other States | Varies | Each state has differing deadlines |
7. SMSF Annual Return (SAR)
Obligation | Due Date | Notes |
Annual return due | 28 Feb | SAR Due New SMSF commenced in the 2025 Financial year |
Annual Return Due - Agent lodgement date. | 15 May / 5–6 Jun | SAR Due for the 2025 Financial year |
8. Transfer Balance Account Report (TBAR)
Obligation | Due Date | Notes |
TBAR Due | 28th Jan 2026 | Report TBA events for Oct 2025–Dec 2025 quarter. |
TBAR Due | 28th Apr 2026 | Report TBA events for Jan 2026 –Mar 2026 quarter. |
TBAR Due | 28th Jul 2026 | Report TBA events for Apr 2026 –Jun 2026 quarter. |
9. SMSF Quarter BAS
Obligation | Due Date | Notes |
Oct 2025 - Dec 2025 | 28th Feb 2026 | Agent lodgement deadline |
Jan 2026 - Mar 2026 | 26th May 2026 | Agent lodgement deadline |
Apr 2026 - Jun 2026 | 25th Aug 2026 | Agent lodgement deadline |
10. SMSF Annual BAS
Obligation | Due Date | Notes |
July 2024 - June 2025 | 15th May 2026 | Agent lodgement deadline |
