Key Compliance Dates for Australian Businesses in 2025-26

Overview

Managing compliance obligations across the financial year requires clear visibility of key dates. Missing a deadline can result in penalties, interest charges, and unnecessary administrative burden. This guide provides a reference of the critical compliance dates that Australian businesses should be tracking for the 2025-26 financial year.

Quarterly BAS Lodgement

Businesses that report GST quarterly must lodge their Business Activity Statement by the following dates:

Businesses that lodge through a registered tax agent may be eligible for extended due dates. Monthly BAS lodgers must lodge by the 21st of the following month.

Superannuation Guarantee

Superannuation guarantee contributions must be received by the employee's super fund by the quarterly due dates:

• Q1 (Jul-Sep): Due 28 October 2025
• Q2 (Oct-Dec): Due 28 January 2026
• Q3 (Jan-Mar): Due 28 April 2026
• Q4 (Apr-Jun): Due 28 July 2026

Late or unpaid super attracts the superannuation guarantee charge (SGC), which includes the shortfall amount, a nominal interest component, and an administration fee. The SGC is not tax-deductible.

Income Tax Returns

For the 2024-25 income year:

• Individuals (self-lodging): 31 October 2025
• Individuals (via tax agent): Generally extended to March-May 2026, depending on prior year lodgement history
• Companies, trusts, and partnerships: Vary based on entity type and tax agent lodgement schedule
• SMSF annual returns: 28 February 2026 (self-lodging) or extended dates via tax agent

PAYG Instalments

Businesses and individuals who pay PAYG instalments must lodge by the same quarterly BAS dates. Annual PAYG instalment payers lodge with their income tax return. Businesses should review their instalment amount or rate if their income has changed significantly, to avoid an unexpected tax bill or overpayment at year-end.

Fringe Benefits Tax (FBT)

The FBT year runs from 1 April to 31 March. Key dates for the 2025-26 FBT year:

• FBT year end: 31 March 2026
• FBT return due (self-lodging): 21 May 2026
• FBT return due (via tax agent): 25 June 2026

Employers providing fringe benefits — including cars, parking, entertainment, or salary-packaged items — should maintain records throughout the FBT year to support their return position.

Payroll Tax

Payroll tax obligations vary by state and territory. In South Australia, businesses with total Australian wages exceeding the monthly threshold must register for and lodge payroll tax. Monthly returns are generally due by the 7th of the following month, with an annual reconciliation due by July.

Trust Distribution Resolutions

Trustees of discretionary trusts must make distribution resolutions by 30 June 2026 for the 2025-26 income year. This is a firm deadline — distributions cannot be made retrospectively.