Key Accounting Dates 2026 All what's up and coming.

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

January

Jan 15 TFN Report: Quarter 2 TFN report for closely held trusts due.

Jan 15 Income Tax Returns: Due for companies and trusts that were taxable medium to large taxpayers in the prior year.

Jan 21 Activity Statements: Final date for December monthly activity statements.

Jan 21 PAYG Instalment Activity Statement: Final date for lodgment and payment for Quarter 2 (October–December) for head companies of consolidated groups.

Jan 28 Superannuation: Due date for SG contributions (October–December).

Jan 28 Lodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.

Jan 28 Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2025–26.

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February

Feb 21 Activity Statements: Final date for January monthly activity statements.

Feb 28 Activity Statements: Final date for Quarter 2 activity statements (October–December).

Feb 28 GST: Annual GST return or Annual GST information report due.

Feb 28 PAYG Instalments: Quarter 2 instalment notices (forms R and T) payment and lodgment.

Feb 28 GST Instalments: Quarter 2 instalment notices (forms S and T) payment and lodgment.

Feb 28 Income Tax Returns: Lodgment and payment due date for self-preparing entities, medium to large companies (taxable and non-taxable) that are new registrations and new registrant trusts.

Feb 28 Superannuation: Lodge and pay Quarter 2 Superannuation guarantee charge statement if minimum SG contributions for quarter 2 are not paid on due date.

March

March 21 Activity Statements: Final date for February monthly activity statements.

March 31 Companies & Super Funds: Lodge and pay tax returns for companies, super funds, and consolidated group head companies with income over $2m (excluding large and medium taxpayers), unless due earlier.

March 31 Individuals & Trusts: Lodge tax returns for individuals and trusts with a prior tax liability of $20k or more (excluding large and medium trusts); payment due as per notice of assessment.

April

Apr 21 Activity Statements: Final date for March monthly activity statements.

Apr 21 PAYG Instalments: Quarter 3 PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.

Apr 28 Activity Statements: Final date for Quarter 3 activity statements (January–March).

Apr 28 PAYG Instalments: Quarter 3 instalment notices (forms R, S or T) – final date for payment and, if varying the instalment amount, lodgement.

Apr 28 Instalments: Quarter 3 instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgment.

Apr 28 Superannuation: Due date for SG contributions, Quarter 3 (January–March). If you fail to pay minimum SG contributions, you must pay super guarantee charge (SGC) by 28 May.

Apr 30 TFN Report: Quarter 3 TFN report for closely held trusts - final date for lodgement.

Apr 30 Lodge lost members report: for the period 1 July 2024 to 31 December 2025.

May

May 15 Activity Statements: Lodge 2025 tax returns for all remaining entities not due earlier and not eligible for the 5 June concession. Companies and super funds must also pay by this date; individuals and trusts pay as per their notice of assessment.

May 21 Fringe Benefits Tax (FBT): Lodgment due date for FBT return. 

May 21 Activity Statements: Final date for April monthly activity statements.

May 26 Activity Statements: Lodge and pay eligible quarter 3, 2025–26 activity statements if you lodge electronically.

May 28 Superannuation: Lodge and pay Quarter 3 Superannuation guarantee charge (SGC) statement for contributions not paid on time. Offset late contributions against the SGC for each employee. The SGC is not tax-deductible.

June

Jun 5 Concessional Lodgement  Individuals & Trusts: Lodge returns originally due 15 May 2026, provided any tax payable is paid by this date.

Jun 5 Concessional Lodgement Companies & Super Funds (Non-taxable/Refund): Lodge returns originally due 15 May 2026 where both current and prior year returns are non-taxable or result in a refund.

Jun 21 Monthly BAS (May 2026): Lodge and pay the May 2026 monthly BAS.

Jun 25 Fringe Benefits Tax Return: Lodgment and payment due date for tax agents lodging electronically.

Jun 30 Super: Pay super guarantee contributions to claim a deduction in the 2025–26 income year.

Jun 30 Family Benefits: Clients (and partners) receiving Child Care Subsidy or Family Tax Benefit must lodge their 2024–25 tax return by this date, regardless of deferrals.

Jun 30  End of Financial Year (EOFY): Conclusion of the financial year.