2026 Australia Tax & Compliance Calendar
Key dates for Australian BAS quarterly, PAYG, STP, Luxury Car Tax, and WET in 2026.
January 2026
December 2025 BAS Due (Quarterly)
Quarterly Business Activity Statement for October–December 2025 due (lodged via BAS agent: February 28).
February 2026
STP Finalisation Deadline (FY2024-25)
Single Touch Payroll finalisation declaration for FY2024-25 due to ATO.
March 2026
PAYG Instalment Activity Statement Due
Quarterly PAYG instalment activity statement for October–December 2025 due.
April 2026
March 2026 BAS Due (Quarterly)
Quarterly BAS for January–March 2026 due (lodged via BAS agent: May 26).
Luxury Car Tax (LCT) Quarterly Return Due
LCT quarterly return and payment for January–March 2026 due.
May 2026
Fringe Benefits Tax (FBT) Return Due
FBT return for the year ended 31 March 2026 due (tax agent lodgement may be extended).
June 2026
End of Financial Year 2025-26
Financial year ends. Superannuation contributions for employees must be received by super fund by this date.
July 2026
June 2026 BAS Due (Quarterly)
Quarterly BAS for April–June 2026 due. PAYG instalment activity statement also due.
August 2026
Wine Equalisation Tax (WET) Quarterly Return Due
WET quarterly return for April–June 2026 due.
October 2026
September 2026 BAS Due (Quarterly)
Quarterly BAS for July–September 2026 due.
Individual Tax Return Deadline (Self-Lodged)
Deadline for self-lodged individual tax returns for FY2025-26. Tax agent lodgement dates may be later.
Primary Sources
- https://www.ato.gov.au
- https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/business-activity-statements-bas
- https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/single-touch-payroll