Key ATO lodgement dates overview

A practical timeline of common ATO lodgement and payment dates Australian clients should keep on their radar.

Always check the due date printed on your ATO notice — reporting cycles and agent concessions can change your exact dates.

Designed for clients • Clear timeline • Checklist-friendly

Before you rely on any date: if the due date falls on a weekend or public holiday, you can generally lodge/pay on the next business day.

Tip: If you use a registered tax/BAS agent, your due dates may be later than the standard self-lodgement dates. Your agent will confirm what applies to you.

Quick timeline (typical for many small businesses)

When	What’s commonly due
14 July	STP end-of-year finalisation (most employers) Mark payroll as “final” so employee income and withholding is “tax ready”. (Closely held payees have different rules.)
28 July	Quarterly BAS (Apr–Jun) + many quarterly PAYG instalments Also a key quarterly date for super guarantee payments (under current rules).
28 August	TPAR (where applicable) Needed for certain industries that pay contractors.
31 October	Individual tax returns (self-lodged) If you use a registered tax agent, your due date is usually later under the ATO lodgment program.
28 October	Quarterly BAS (Jul–Sep) + many quarterly PAYG instalments Also a quarterly super guarantee due date (under current rules).
28 February	Quarterly BAS (Oct–Dec) + many quarterly PAYG instalments This quarter commonly has a later due date than “28 days after quarter end”.
28 April	Quarterly BAS (Jan–Mar) + many quarterly PAYG instalments
21 May / 25 June	FBT return + payment (only if you have FBT) Standard due date is 21 May; payment is generally due 25 June if lodged electronically by a tax agent.

Note: Monthly activity statements and PAYG withholding are often due on the 21st of the following month.

What clients usually get wrong

Assuming “lodgement later = payment later”. Often not true.
Not reading the BAS notice. Your BAS has the due date printed on it.
Leaving payroll finalisation too late. Creates delays for employees and year-end reporting.
Forgetting contractor reporting (TPAR). Some industries must lodge a TPAR even for small contractor spend.
Cashflow shock. Not setting aside GST/PAYG during the quarter.

Upcoming change: Payday Super (from 1 July 2026)

Super is moving from quarterly due dates to being paid on payday (received by the fund within 7 business days), with limited exceptions. This is a major payroll process change for many employers.

Big change from 1 July 2026

Monthly obligations

If you lodge monthly, a good default rule of thumb is: 21st of the following month. (Example: April monthly BAS is typically due 21 May.)

Monthly BAS / IAS (where you’re on a monthly cycle)

Prepare and lodge by the 21st of the following month, and pay any amount due.

Monthly
PAYG withholding (employers)

Reconcile payroll and make sure reporting aligns to your ATO cycle.

Payroll
Banking and bookkeeping hygiene

If transactions aren’t reconciled monthly, BAS prep becomes a quarter-end rebuild.

Best practice

Quarterly cycle (BAS + PAYG instalments)

Many small businesses lodge BAS quarterly. A common baseline is quarterly BAS due 28 days after the quarter ends, with the December quarter commonly due 28 February. Your notice will confirm the exact date.

Quarter	Typical BAS due date	Good habit
Jul–Sep	28 October	Reconcile Sept by mid-Oct; avoid “week 4 panic”.
Oct–Dec	28 February	Plan for holidays and January catch-up.
Jan–Mar	28 April	Do a quick YTD review while you’re in the file.
Apr–Jun	28 July	Use June for BAS clean-up and year-end prep.

Super guarantee payment deadlines (employers)

Under current rules, super guarantee contributions must generally be received by the fund within 28 days of the end of each quarter (often 28 Oct, 28 Jan, 28 Apr, 28 Jul). From 1 July 2026, Payday Super will require super to be paid on payday and received by the fund within 7 business days (subject to exceptions).

Annual key dates (common ATO deadlines)

Date	What it relates to	Who it applies to
31 October	Self-lodged individual tax returns (for many people; check your circumstances).	Individuals not using a tax agent
28 August	Taxable Payments Annual Report (TPAR).	Affected industries paying contractors (where required)
21 May / 25 June	FBT return and payment (FBT year runs 1 Apr–31 Mar).	Employers providing fringe benefits
STP finalisation	Most employers finalise by 14 July; closely held payees can have a later finalisation date.	Employers reporting through STP

Important: the ATO statement you receive is the source of truth for your due date. Use these timelines as reminders, not a substitute for checking the notice.

Best-practice compliance checklist

Confirm your reporting cycle (monthly vs quarterly vs annual)

GST, PAYG withholding and PAYG instalments can sit on different cycles.
Reconcile monthly (even if you lodge quarterly)

Makes BAS prep a short task, not a rebuild.
Set aside GST/PAYG cash as you go

A separate “tax holding” account reduces quarter-end cashflow shock.
Payroll: finalise STP early

Aim to finalise well before 14 July to avoid delays and rework.
Check if TPAR applies

If you pay contractors in a reportable industry, plan ahead for 28 August.
If you can’t meet a deadline, act early

It’s easier to request help/arrangements before a due date than after it’s missed.

Need help?

If you tell us your industry, whether you have employees, and whether you lodge monthly or quarterly, we can map your obligations and build a simple compliance calendar.

If you’d like to discuss any of the above further, please don’t hesitate to contact our office.

Disclaimer

This page is general information only and doesn’t consider your circumstances. Due dates and eligibility can change, and some obligations only apply to certain taxpayers. Always check the due date shown on your ATO notice or ask us to confirm.

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