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Australia tax & financial deadlines

ATO business obligations: BAS (GST and PAYG withholding), payroll reporting, super and company tax.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Single Touch Payroll pay event

    File

    On or before each payday.

    Report salary, wages and PAYG withholding to the ATO through STP-enabled software.

    Applies to: Employers

    Authority: Australian Taxation Office (ATO)ATO — Single Touch PayrollLast checked Sunday 4 October 2026

  • Super guarantee contributions (Payday Super)

    Pay
    Verification pending

    Contributions must be received by the employee's super fund within 7 business days of payday, unless an extended timeframe applies.

    From 1 July 2026, super guarantee is paid with each payday rather than quarterly.

    Applies to: Employers paying super guarantee for eligible workers

    Replaces the former quarterly due dates (last quarterly date was 28 July 2026). Details of the new rules are being verified against final ATO guidance.

    Authority: Australian Taxation Office (ATO)ATO — Payday SuperLast checked Sunday 4 October 2026

  • Company tax return

    File & pay

    Set by the ATO for each company from its income year end and lodgment program.

    The lodgment and payment date depends on the company's income year, size, lodgment history and whether a tax agent lodges.

    Applies to: Companies

    Authority: Australian Taxation Office (ATO)ATO — Company tax returnLast checked Sunday 4 October 2026

  • PAYG instalments

    Pay

    Same due date as your BAS or instalment notice.

    Prepay income tax through your BAS or instalment notice, on the same quarterly or monthly dates as your BAS.

    Applies to: Businesses the ATO has entered into PAYG instalments

    Authority: Australian Taxation Office (ATO)ATO — PAYG instalmentsLast checked Sunday 4 October 2026