Key dates, 2026-27One page for the whole financial year. The Australian financial year 2026-27 runs from 1 July 2026 to 30 June 2027, and the month-by-month calendar below lists every ATO lodgement and payment date an employer or GST-registered business meets in it, with the weekend and public holiday shifts already applied. Each line links to the guide that explains the rule behind it.
The short answer
The quarterly BAS is due on the 28th of the month after the quarter ends: 28 October 2026, 28 February 2027 (a Sunday, so Monday 1 March), 28 April 2027 and 28 July 2027. Lodging online adds two weeks to three of those; a registered agent lodging electronically adds four. Monthly statements are due on the 21st of the following month. The full set is in the BAS due dates guide.
Super is no longer quarterly. For wages paid from 1 July 2026, the super guarantee has to be received by each employee’s fund within 7 business days of payday (ATO, Payment deadlines for Payday Super). A fortnightly payroll has 26 super deadlines a year, so the pay calendar sets them, not this page. The rule, the exceptions and every non-business day are in the super due dates guide.
The other fixed dates: PAYG withholding goes with the activity statement; payroll tax monthly returns are due on the 7th in six states and the 21st in the Northern Territory; the FBT return for the year ending 31 March 2027 is due 21 May 2027, or generally 25 June 2027 when a tax agent lodges it electronically; the taxable payments annual report is due 28 August 2026; and Single Touch Payroll finalisation is due 14 July.
Income tax return dates are not on this page. They depend on the lodgment program of your registered tax agent, and FreeMyCloud prepares the books for that agent rather than lodging.
Checked against the ATO and the state revenue offices on 1 October 2026. Every date here is taken from the five FreeMyCloud guides linked below, each of which cites its ATO, Fair Work or revenue office source.
Month by month
Dates are the standard ones unless the row says otherwise. Where a date falls on a weekend the next business day is shown, as the ATO applies it. Payroll tax monthly returns are listed once as a rule, because each state sets its own date and some shift the December return to 14 January.
| Month | Due date | What is due | Guide |
|---|---|---|---|
| Every month | 7th (NSW, Vic, Qld, WA, SA, Tas, ACT); 21st in the NT | Payroll tax monthly return and payment for the previous month, for registered employers over the threshold | Payroll tax thresholds |
| Every payday | 7 business days after payday | Super guarantee received by each employee’s fund (20 business days for a new starter’s first contribution) | Super due dates |
| July 2026 | 14 July | Single Touch Payroll finalisation declaration for 2025-26 | PAYG withholding |
| 21 July | June monthly BAS or IAS. Payroll tax annual return and reconciliation in Victoria, Queensland, Western Australia, Tasmania and the Northern Territory | BAS due dates | |
| 28 July | Quarter 4 2025-26 BAS, standard date (11 August online, 25 August through an agent). Last quarterly super contribution, for April to June 2026. Payroll tax annual return in New South Wales, South Australia and the ACT | BAS due dates | |
| August 2026 | 14 August | PAYG payment summary annual report, only for payments not reported through STP | PAYG withholding |
| 21 August | July monthly BAS or IAS | BAS due dates | |
| 25 August | Quarter 4 2025-26 BAS through a registered agent lodging electronically | BAS due dates | |
| 28 August | Taxable payments annual report (TPAR) for 2025-26, for building, cleaning, courier, road freight, IT and security businesses that pay contractors | TPAR guide | |
| September 2026 | 21 September | August monthly BAS or IAS | BAS due dates |
| 30 September | STP finalisation for closely held payees (family members and directors) | PAYG withholding | |
| October 2026 | 21 October | September monthly BAS or IAS. Annual PAYG instalment notice for 2025-26 | BAS due dates |
| 28 October | Quarter 1 2026-27 BAS, standard date. Small withholders pay the July to September PAYG withholding with it | BAS due dates | |
| November 2026 | 9 November | South Australia: October payroll tax return (the 7th falls on a weekend) | Payroll tax thresholds |
| 11 November | Quarter 1 BAS if you lodge online | BAS due dates | |
| 23 November | October monthly BAS or IAS (the 21st is a Saturday). Northern Territory October payroll tax return | BAS due dates | |
| 25 November | Quarter 1 BAS through a registered agent lodging electronically | BAS due dates | |
| December 2026 | 21 December | November monthly BAS or IAS | BAS due dates |
| January 2027 | 14 January | December payroll tax return in New South Wales, Queensland, South Australia and the ACT (extended from the 7th) | Payroll tax thresholds |
| 21 January | December monthly BAS or IAS (22 February 2027 if an agent lodges electronically for a business with up to $10 million turnover that reports GST monthly) | BAS due dates | |
| February 2027 | 22 February | January monthly BAS or IAS (the 21st is a Sunday) | BAS due dates |
| March 2027 | 1 March | Quarter 2 2026-27 BAS (28 February is a Sunday). No online or agent concession for this quarter. Small withholders pay the October to December PAYG withholding with it | BAS due dates |
| 22 March | February monthly BAS or IAS (the 21st is a Sunday) | BAS due dates | |
| 31 March | FBT year ends. Odometer readings and logbooks for cars valued under the operating cost method | FBT due dates | |
| April 2027 | 21 April | March monthly BAS or IAS | BAS due dates |
| 28 April | Quarter 3 2026-27 BAS, standard date. Small withholders pay the January to March PAYG withholding with it | BAS due dates | |
| May 2027 | 12 May | Quarter 3 BAS if you lodge online | BAS due dates |
| 21 May | FBT return and payment for the year ending 31 March 2027, lodged by the employer or on paper by an agent. Last day to join a tax agent’s FBT client list. Notice of non-lodgment if registered with nothing to pay. April monthly BAS or IAS | FBT due dates | |
| 26 May | Quarter 3 BAS through a registered agent lodging electronically | BAS due dates | |
| June 2027 | 21 June | May monthly BAS or IAS | BAS due dates |
| 25 June | FBT return and payment when a registered tax agent lodges electronically | FBT due dates | |
| 30 June | Financial year ends. Reconcile wages, super and PAYG before the 14 July STP finalisation | Outsourced payroll | |
| July 2027 | 14 July | STP finalisation declaration for 2026-27 | PAYG withholding |
| 21 July | June monthly BAS or IAS. Payroll tax annual returns in Victoria, Queensland, Western Australia, Tasmania and the Northern Territory | Payroll tax thresholds | |
| 28 July | Quarter 4 2026-27 BAS, standard date (11 August online; 25 August through an agent, to be confirmed in the ATO’s 2027-28 program). Payroll tax annual returns in New South Wales, South Australia and the ACT | BAS due dates |
Sources: ATO, Due dates for lodging and paying your BAS; ATO, Payment deadlines for Payday Super; the state and territory revenue office pages and the ATO FBT and PAYG withholding pages cited in each linked guide, all as at 1 October 2026. The ATO publishes the agent concession dates for 2027-28 in its next lodgment program.
By obligation
The calendar above is the view for a pay run or a month-end. This one is the view for a question: when is the thing I am worried about due, and where is the detail.
| Obligation | Due dates in 2026-27 | Who it applies to | Guide |
|---|---|---|---|
| Quarterly BAS | 28 October 2026, 1 March 2027, 28 April 2027, 28 July 2027. Online: 11 November, no concession, 12 May, 11 August. Agent: 25 November, no concession, 26 May, 25 August | GST-registered businesses reporting quarterly | BAS due dates 2026-27 |
| Monthly BAS or IAS | 21st of the following month; 23 November 2026, 22 February 2027 and 22 March 2027 where the 21st is a weekend | Businesses with GST turnover of $20 million or more, medium PAYG withholders, and anyone who chose monthly | BAS due dates 2026-27 |
| Super guarantee | Received by the fund within 7 business days of each payday from 1 July 2026; 20 business days for a first contribution | Every employer | Super due dates 2026-27 |
| PAYG withholding | Small withholders ($25,000 a year or less): with the quarterly BAS. Medium withholders ($25,001 to $1 million): monthly on the 21st. Large withholders: within 6 to 8 days of each pay run | Every employer and anyone who withholds from payments | PAYG withholding 2026-27 |
| STP finalisation | 14 July; 30 September for closely held payees | Every employer reporting through Single Touch Payroll | PAYG withholding 2026-27 |
| Payroll tax | Monthly on the 7th (21st in the NT); December return 14 January in NSW, Qld, SA and the ACT; annual return 21 July (Vic, Qld, WA, Tas, NT) or 28 July (NSW, SA, ACT) | Employers whose Australian wages exceed the state threshold, from $1 million in Victoria and Western Australia to $2.5 million in the Northern Territory | Payroll tax thresholds by state |
| FBT | 21 May 2027 for the year ending 31 March 2027; generally 25 June 2027 through a tax agent lodging electronically; quarterly instalments with the BAS where last year’s FBT was $3,000 or more | Employers providing cars, entertainment, loans or other benefits to staff | FBT due dates 2027 |
| TPAR | 28 August 2026 for payments made in 2025-26 | Building and construction, cleaning, courier and road freight, IT and security businesses that pay contractors | TPAR guide |
An obligation that is lodged late attracts a failure to lodge penalty, and an amount paid late attracts the general interest charge, worked out daily on a compounding basis. The dollar figures are in the BAS guide.
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Two dates people search for most
Two deadlines that sit inside the activity statement and payroll cycles, so they are easy to miss.
The Single Touch Payroll finalisation declaration for 2025-26 is due 14 July 2026, for every employee paid in the year, including casuals and leavers. Closely held payees, such as family members and directors, can be finalised by 30 September 2026. It is lodged through payroll software, not on a form.
A monthly instalment activity statement is due on the 21st of the following month. In 2026-27 the 21st falls on a weekend three times, so those statements are due 23 November 2026, 22 February 2027 and 22 March 2027. An instalment activity statement issued quarterly is due on the same 28th as the quarterly BAS.
Both sit on the calendar above. The rules behind them are in the PAYG withholding guide and the BAS due dates guide.
What changed
Five changes that moved a date or a threshold this year.
The last quarterly contribution was due 28 July 2026. From 1 July 2026 super is due 7 business days after each payday, and the ATO works out any charge itself.
The 16c rate on income between $18,201 and $45,000 fell to 15c, so every pay run from 1 July 2026 uses the 2026-27 tables.
The ACT threshold dropped from $2 million to $1.75 million, so more Canberra employers register this year.
Employers or groups with Australia-wide wages of $100 million or more pay 6.5% in the NT from 1 July 2026, up from 5.5%.
The ATO's clearing house closed on 1 July 2026. Payroll software, a fund's clearing house or a commercial clearing house takes its place.
General interest charge incurred from 1 July 2025 cannot be claimed as a deduction, so a late payment now costs the full interest.
Each change is explained, with its source, in the linked guide: super, PAYG withholding and payroll tax.
Weekend rule
The authorities do not all treat a weekend the same way, which is why the calendar above shows the shifted date where a guide confirms it.
| Authority | Rule | Example in 2026-27 |
|---|---|---|
| ATO activity statements | A due date on a weekend or public holiday moves to the next business day | 28 February 2027 is a Sunday, so the quarter 2 BAS is due Monday 1 March 2027 |
| ATO payday super | Weekends and whole-of-state public holidays are not business days, so they are skipped when counting the 7 days | A payday on Wednesday 23 December 2026 has super due Wednesday 6 January 2027 |
| State revenue offices | Most move a weekend due date to the next business day, and some publish a different date outright | South Australia lists the October 2026 return as due 9 November; the Northern Territory lists 23 November |
| FBT | The ATO moves a weekend due date to the next business day; 21 May 2027 and 25 June 2027 are both weekdays | No shift in 2027 |
When in doubt, lodge and pay on the last business day before the printed date. Nothing on this page should be read as extra time.
Getting started
One dedicated accountant, working in your Xero, MYOB, QuickBooks or Reckon file, with this calendar built into the month.
Your BAS cycle, withholder status, payroll tax states, FBT registration and TPAR status are confirmed in the first week, and every date for the year is put in the work plan.
Bank feeds, sales and bills are reconciled weekly, so the activity statement is a review on the due date, not a scramble.
The BAS, FBT and payroll tax figures are prepared and reconciled for your registered BAS or tax agent to lodge, with a note of anything unusual.
Super is sent with each pay run against the clearing house settlement time, and the STP report goes on or before payday.
The guides behind this page
Frequently asked questions
A monthly instalment activity statement is due on the 21st of the following month, or the next business day when the 21st is a weekend: 23 November 2026, 22 February 2027 and 22 March 2027 in 2026-27. An instalment activity statement issued quarterly is due on the 28th after the quarter, the same day as the quarterly BAS.
The quarterly BAS is due 28 October 2026, 1 March 2027 (because 28 February is a Sunday), 28 April 2027 and 28 July 2027. Lodging online extends three of those by two weeks, and a registered agent lodging electronically extends them by four. The December quarter has no concession. Monthly statements are due on the 21st of the following month.
Within 7 business days of each payday, for wages paid from 1 July 2026. The contribution must be received by the employee's fund by then. A new employee's first contribution has 20 business days. The last quarterly date, 28 July 2026, covered earnings paid up to 30 June 2026.
Small withholders, who withhold $25,000 a year or less, pay it with the quarterly BAS. Medium withholders, from $25,001 to $1 million, pay monthly by the 21st. Large withholders, over $1 million, pay electronically within 6 to 8 days of each withholding event.
Monthly returns are due on the 7th of the following month in New South Wales, Victoria, Queensland, Western Australia, South Australia, Tasmania and the ACT, and on the 21st in the Northern Territory. Four states extend the December return to 14 January. The annual return is due 21 July in Victoria, Queensland, Western Australia, Tasmania and the Northern Territory, and 28 July in New South Wales, South Australia and the ACT.
21 May 2027 for the FBT year ending 31 March 2027, when the employer lodges it or an agent lodges on paper. A registered tax agent lodging electronically generally has until 25 June 2027, provided you are on the agent's FBT client list by 21 May.
28 August each year, for contractor payments made in the previous financial year. The 2025-26 report is due 28 August 2026. It applies to building and construction, cleaning, courier and road freight, IT and security businesses that pay contractors for those services.
14 July each year, for every employee paid during the financial year, including casuals and leavers. Closely held payees, such as family members and directors, can be finalised by 30 September.
For ATO activity statements and FBT, the due date moves to the next business day, which is why the December quarter BAS is due 1 March 2027. For payday super, weekends and whole-of-state public holidays are skipped when counting the 7 business days. State revenue offices mostly move to the next business day, but some publish a specific date, so the calendar on this page shows the date each office lists.
They are not on this page. The date depends on whether you lodge yourself or through a registered tax agent, and on the agent's lodgment program. FreeMyCloud prepares the books and the reconciled figures for your accountant to lodge, and does not lodge returns itself.
This page is general information about lodgement and payment due dates for Australian businesses, current as at 1 October 2026. It is not tax, financial or legal advice. FreeMyCloud is not a registered tax agent and does not lodge on your behalf. Dates change, and the ATO publishes agent concession dates for 2027-28 in its next lodgment program; check the ATO and state revenue office pages linked from each guide and confirm your own position with your registered tax or BAS agent.
Fifteen minutes on the phone is enough to tell you whether a dedicated accountant suits your business, and what it would cost.
