Key Dates 2026–27 for Australian Small Business
The deadlines that cost real money if you miss them, in date order.
| Date | What's due |
|---|---|
| Every payday | Payday super: SG contributions must reach employees' funds within 7 business days of each payday (from 1 Jul 2026). Calculator |
| 21st monthly | Monthly BAS for the previous month (next business day if weekend/holiday). Monthly PAYG instalments share this date |
| 28 Aug 2026 | TPAR — taxable payments annual report for 2025–26. Details |
| 21 Oct 2026 | Annual PAYG instalment 2025–26 — if a registered tax agent lodges your return, pay before the return goes in. Details |
| 28 Oct 2026 | Q1 BAS (Jul–Sep) — standard. Online: 11 Nov. Agent: 25 Nov. Q1 PAYG instalment also due — but instalment notices get no 2-week concession. PAYG dates |
| 2 Nov 2026 | Annual GST return 2025–26 (if lodging a tax return) and income tax return for self-lodgers — 31 October falls on a Saturday, so the next business day applies |
| 2 Mar 2027 | Q2 BAS and Q2 PAYG instalment (Oct–Dec) — all lodgment methods. 28 Feb is a Sunday and 1 Mar is Labour Day in WA, a whole-of-state public holiday, so the date rolls to Tuesday 2 March for everyone |
| 28 Apr 2027 | Q3 BAS (Jan–Mar) — standard. Online: 12 May. Agent: 26 May. Q3 PAYG instalment also due |
| 21 May 2027 | FBT return and payment (self-lodgers); agent electronic lodgment typically 25 Jun. Details |
| 30 Jun 2027 | End of financial year — super contributions must be received by funds to count for 2026–27 deductions |
| 28 Jul 2027 | Q4 BAS (Apr–Jun) — standard. Online: 11 Aug. Agent: 25 Aug. Q4 PAYG instalment also due |
| Your company's review date + 2 months | ASIC annual review fee ($342; late fees $102/$428). Calculator |
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Late payment attracts the ATO's general interest charge — 11.43% annually for the July–September 2026 quarter, compounding daily, and no longer tax deductible for GIC incurred on or after 1 July 2025.
Sources: ATO — BAS due dates, ATO — PAYG instalments, ATO Payday Super, ATO — GIC rates, ASIC fee schedule. Verified 21 August 2026.