Standard dates and registered-agent program dates · Checked against ato.gov.au · Updated 03-10-2026
The dates below cover the 1 July 2026 – 30 June 2027 year. Where a date falls on a weekend or public holiday, the ATO accepts lodgment and payment on the next business day; we show the business day. "With a registered agent" dates apply to clients who lodge through SMT Accounting and are up to date.
02-03-202728 Feb is a Sunday; 1 Mar is a WA public holiday
—already includes an extension
02-03-2027
Jan – Mar 2027 (Q3)
28-04-2027
12-05-2027
26-05-2027
Apr – Jun 2027 (Q4)
28-07-2027
11-08-2027
25-08-2027
Monthly BAS and IAS are due on the 21st of the following month, with no agent extension. The "self-lodge online" column is the ATO's two-week concession for eligible quarterly lodgers using Online services; it does not apply to the December quarter.
Individual tax returns (2025–26 income year)
Who
Due
Notes
Lodging yourself
02-11-202631 Oct is a Saturday
Any tax payable is generally due 21 November 2026.
With a registered agent — most clients
17-05-202715 May is a Saturday
You need to be on our client list by 31 October 2026 and have no outstanding prior-year returns at 30 June 2026.
With an agent — prior-year return outstanding at 30 June 2026
02-11-2026
The later program date is not available until you are up to date.
Companies, trusts and SMSFs
Who
Due
Notes
Most small companies and established SMSFs with an agent
17-05-2027
Companies with a poor lodgment history, and some larger taxpayers, have earlier dates — we confirm yours.
Companies and SMSFs lodging themselves
02-03-202728 Feb is a Sunday
Newly registered SMSFs lodging their first return are also generally due 28 February.
Trusts and partnerships with an agent
17-05-2027
Trustee resolutions on distributions must be made by 30 June 2027 for the 2026–27 year.
Super guarantee — Payday Super
Event
Deadline
Notes
Each pay run (from 1 July 2026)
7 business days after payday
Contributions must be received by the fund by then, not just sent.
New employee's first contribution
20 business days after payday
Also applies to a rehired employee or a new fund nomination.
April – June 2026 quarter (last quarterly period)
28-07-2026
Already passed; shown for completeness.
Payroll and employer reporting
Obligation
Due
Notes
Single Touch Payroll finalisation (2025–26)
14-07-2026
Marks your employees' income statements "tax ready" in myGov.
Single Touch Payroll finalisation (2026–27)
14-07-2027
Closely held payees may have until the tax return due date.
Taxable payments annual report (TPAR)
28-08-2026
Building and construction, cleaning, courier/road freight, IT and security services paying contractors.
Fringe benefits tax return (year to 31 March 2027)
21-05-2027 standard · 25-06-2027 with an agent (electronic)
21 May 2027 is a Friday. Payment is due with lodgment.
PAYG withholding — monthly withholders
21st of the following month
Small withholders report and pay quarterly with the BAS.
Other dates worth a diary note
31 October 2026 — cut-off to be on a registered agent's client list for the later individual return date.
31 March 2027 — end of the FBT year.
30 June 2027 — end of the income year; trustee resolutions, super contributions you want deducted this year must be received by the fund, and last day for most tax-planning actions.
1 July 2027 — the negative-gearing and CGT changes in the Tax Reform (No. 1) Act 2026 start; properties held at 12 May 2026 are exempt from the negative-gearing change.
What happens if a due date falls on a weekend or public holiday?
You can lodge or pay on the next business day without penalty. Several 2026–27 dates are affected: 31 October 2026 is a Saturday (so 2 November), 28 February 2027 is a Sunday (1 March — and because 1 March is a public holiday in Western Australia the ATO treats 2 March as the due date), and 15 May 2027 is a Saturday (17 May).
Why are the registered-agent dates later?
The ATO runs a lodgment program for registered agents that spreads work across the year. Clients of a registered tax or BAS agent who are up to date and on the agent's client list by the relevant cut-off generally get these later dates. They are a concession, not an entitlement, and can be withdrawn for clients with poor lodgment history.
Do I still have to pay on the standard date if my return is lodged later?
For income tax, payment is generally due 21 days after the return's due date under the agent program, so the later lodgment date brings a later payment date too. For quarterly BAS lodged by an agent, payment is due on the agent lodgment date. We confirm the exact payment date for you with each lodgment.
What are the Payday Super dates?
Since 1 July 2026 there are no quarterly super due dates for most employers. Super guarantee contributions must reach the employee's fund within 7 business days of each payday — 20 business days for a new employee's first contribution. The super guarantee charge for late payments is now assessed by the ATO.
Which dates apply to my company?
It depends on your company's size, lodgment history and whether it is a new registrant — some companies are due as early as 31 October and large or medium taxpayers have different dates again. Most small companies with a registered agent and a clean history are due 15 May. We tell each business client their specific dates at the start of the year.
Want the later dates?
Join us by 31 October and, if you're up to date, your return can be lodged under the agent program.
