Keeping on top of tax deadlines is an important part of running a business, but with BAS, tax returns, payroll and superannuation obligations, it’s easy to lose track of what’s due and when.
Our 2026–27 small business tax calendar brings together the key ATO due dates to help you plan ahead, stay organised and avoid last-minute surprises.
Not every deadline will apply to your business, so it’s important to confirm your lodgement dates with your accountant.
BAS due dates for 2026–27
Your Business Activity Statement (BAS) covers GST and may also include PAYG withholding and instalments. Depending on your business, you may need to lodge monthly or quarterly. The tables below outline the key BAS due dates for the 2026–27 financial year.
Quarterly BAS due dates
| Quarter | Period | Self-lodged | Lodged by an agent (electronic) |
|---|---|---|---|
| Q1 | July–September 2026 | 28 October 2026 | 25 November 2026 |
| Q2 | October–December 2026 | 28 February 2027 (1 March*) | 28 February 2027 (1 March*) |
| Q3 | January–March 2027 | 28 April 2027 | 26 May 2027 |
| Q4 | April–June 2027 | 28 July 2027 | 25 August 2027 |
Registered tax or BAS agents may receive extended lodgement deadlines for eligible BAS submissions. However, the December quarter already includes an extension, so the same deadline applies whether you lodge yourself or through an agent.
If a due date falls on a weekend or public holiday, it moves to the next business day. Always check the due date shown on your BAS or confirm it with your accountant.
Read more: Australian Taxation Office – Due dates for lodging and paying your BAS.
Monthly BAS due dates
Monthly BAS is generally due on the 21st of the following month, although extensions may apply.
Your month-by-month tax calendar
Use this quick reference alongside the BAS table. Dates may differ if you use a tax agent or qualify for an extension.
2026–27 Australian Tax Calendar
| Month | Date | Key Tax Deadline |
|---|---|---|
| July 2026 | 1 July | Payday Super begins, with super paid alongside each pay run. |
| 14 July | Single Touch Payroll (STP) finalisation for 2025–26. | |
| 21 July | June 2026 monthly BAS. | |
| 28 July | June-quarter 2025–26 BAS (self-lodged). | |
| 28 July | Final quarterly super guarantee payment for April–June 2026. | |
| 28 July | NSW payroll tax annual reconciliation for 2025–26. | |
| August 2026 | 21 August | July monthly BAS. |
| 25 August | June-quarter 2025–26 BAS lodged electronically through an agent. | |
| 28 August | Taxable payments annual report (TPAR) for industries such as building and construction, cleaning and courier services. | |
| September 2026 | 21 September | August monthly BAS. |
| 30 September | STP finalisation for closely held payees, such as family members on the payroll. | |
| October 2026 | 21 October | September monthly BAS. |
| 21 October | Annual PAYG instalment, if you pay yearly. | |
| 28 October | Q1 2026–27 BAS (self-lodged). | |
| 2 November | Individual tax return deadline for self-lodgers (usual 31 October date falls on a weekend). | |
| November 2026 | 23 November | October monthly BAS (usual 21 November date falls on a weekend). |
| 25 November | Q1 BAS lodged electronically through an agent. | |
| December 2026 | 21 December | November monthly BAS. |
| — | Quarterly BAS lodgers have fewer December deadlines. Use this quieter period to ensure your records are up to date. | |
| January 2027 | 21 January | December monthly BAS for businesses with turnover of $10 million or more. |
| February 2027 | 22 February | December monthly BAS for eligible businesses under $10 million turnover and January monthly BAS (usual 21 February date falls on a weekend). |
| 1 March | Q2 BAS deadline for both self-lodgers and agent-lodged returns (usual 28 February date falls on a weekend). | |
| 1 March | Annual GST return where required (usual 28 February date falls on a weekend). | |
| March 2027 | 22 March | February monthly BAS (usual 21 March date falls on a weekend). |
| 31 March | 2025–26 tax returns for companies with total income over $2 million, and for individuals and trusts with a tax liability of $20,000 or more. | |
| 31 March | FBT year ends. | |
| April 2027 | 21 April | March monthly BAS. |
| 28 April | Q3 BAS (self-lodged). | |
| May 2027 | 17 May | Many remaining 2025–26 tax returns lodged by an agent (usual 15 May date falls on a weekend). |
| 21 May | April monthly BAS. | |
| 21 May | FBT return, if you lodge it yourself. | |
| 26 May | Q3 BAS lodged electronically through an agent. | |
| June 2027 | 7 June | Extra time may apply to certain tax returns originally due 15 May (usual 5 June date falls on a weekend). |
| 21 June | May monthly BAS. | |
| 25 June | FBT return lodged electronically through a tax agent. | |
| 30 June | Financial year ends. Check trust distribution resolutions and the timing of super contributions intended for a 2026–27 deduction. |
*Dates may vary depending on your business structure, reporting obligations and whether you use a registered tax agent. Where a standard deadline falls on a weekend, the next business day is shown.
After 30 June 2027
Some FY27 obligations fall after 30 June: STP finalisation on 14 July, the June-quarter BAS and NSW payroll tax reconciliation on 28 July, and TPAR on 30 August (usual 28 August date falls on a weekend).
Our Sydney-based business tax accountants can help confirm the dates that apply to your business and plan ahead for lodgements.
Payday Super: What business owners need to know.
From 1 July 2026, employers are required to pay superannuation alongside their regular payroll, rather than quarterly. Contributions generally need to reach employees’ super funds within seven business days of payday.
This means businesses need to manage super payments as part of their regular payroll and plan ahead for the impact on cash flow.
For more information, read our guide to Payday Super.
NSW payroll tax: Key dates and obligations.
If your business employs staff in NSW, you may also have payroll tax obligations. For the 2026–27 financial year, the NSW payroll tax threshold is $1.2 million, with a tax rate of 5.45%.
Businesses that meet the relevant registration requirements may need to lodge monthly returns, with annual reconciliation generally due by 28 July. Payroll tax rules vary between states, so businesses operating across Australia should check their obligations in each state or territory.
How to stay on top of your business tax deadlines.
Meeting your tax obligations starts with having accurate, up-to-date financial records. Keeping your bookkeeping and reconciliations current makes preparing BAS, tax returns and payroll obligations much easier.
It’s also important to plan ahead for key year-end decisions, including trust distributions and superannuation contributions, rather than leaving everything until June.
Working with your accountant throughout the year can help ensure deadlines are met and important tax planning opportunities aren’t overlooked.
Need help managing your business tax obligations?
Staying on top of BAS, tax returns, payroll and other tax deadlines doesn’t need to be complicated.
At Falanga & Co, we help business owners manage their accounting, tax and compliance obligations throughout the year, so they can focus on running their business. Speak with our business tax accountants to find out how we can help.
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