Every ATO date that matters — individual lodgment, quarterly BAS, PAYG instalments, Super Guarantee, and what happens if you lodge late.
Full FY 2026-27 Timeline
30 June 2026
End of Financial Year 2025-26
The Australian financial year runs 1 July to 30 June.
Passed
31 October 2026
Tax Return Lodgment Deadline (Self-Lodgers)
Standard deadline if you're lodging your own 2025-26 return via myTax, without a registered tax agent.
Upcoming
28 October 2026
Q1 BAS Lodgment (Jul–Sep 2026)
Quarterly Business Activity Statement due 28 days after the quarter ends.
Next Up
28 October 2026
Q1 Super Guarantee Payment (Jul–Sep 2026)
Employer superannuation contributions due within 28 days of the quarter ending.
Upcoming
28 January 2027
Q2 Super Guarantee Payment (Oct–Dec 2026)
Employer superannuation contributions for the second quarter.
Upcoming
28 February 2027
Q2 BAS Lodgment (Oct–Dec 2026)
Second quarterly Business Activity Statement.
Upcoming
Varies (typically May 2027)
Extended Deadline via Registered Tax Agent
If you engage a registered tax agent before 31 October, you generally get an extended lodgment deadline — often into the following May.
Upcoming
28 April 2027
Q3 BAS & Super Guarantee (Jan–Mar 2027)
Third quarterly BAS and Super Guarantee payment due.
Upcoming
28 May 2027
Q4 BAS Lodgment (Extended)
The April quarter's BAS gets an extra month, due 28 May instead of the usual 28-day window.
Upcoming
PAYG Instalments — A Separate System
If you have significant business or investment income, the ATO may place you into the Pay As You Go (PAYG) instalment system — a prepayment scheme similar in spirit to advance tax, designed to spread your tax liability across the year instead of one lump sum at lodgment time. PAYG instalments are typically due quarterly alongside your BAS, on the same 28-day cycle, though some taxpayers pay annually instead.
What Happens If You Lodge Late
| How Late | Failure to Lodge (FTL) Penalty |
|---|
| Up to 28 days | 1 penalty unit |
| 29–56 days | 2 penalty units |
| 57–84 days | 3 penalty units |
| 85–112 days | 4 penalty units |
| More than 112 days | 5 penalty units (the maximum) |
The penalty unit value is set by the government and indexed periodically. On top of the FTL penalty, the General Interest Charge (GIC) — a daily compounding rate — applies to any tax paid late, regardless of whether the return itself was lodged on time.
In practice, the ATO often remits the FTL penalty for taxpayers with a clean lodgment history who come forward voluntarily rather than being chased — but this is discretionary, not guaranteed, so it's never worth relying on.
The Super Guarantee Charge — a Costly Trap for Employers
If an employer misses the quarterly Super Guarantee payment deadline, the contribution isn't just late — it converts into the Superannuation Guarantee Charge (SGC), which is not tax-deductible, includes an additional interest component, and requires lodging a separate SGC statement with the ATO. This makes missing the deadline meaningfully more expensive than simply paying a few days late through the normal channel.
Frequently Asked Questions
What happens if I lodge my tax return late?+
The ATO can apply a Failure to Lodge (FTL) penalty of one penalty unit for each 28-day period the return is overdue (up to a maximum of 5 units), plus the General Interest Charge on any unpaid tax. First-time offenders with a good lodgment history often have the penalty remitted if they contact the ATO proactively.
Does using a registered tax agent give me a later deadline?+
Yes, generally. If you engage a registered tax agent before 31 October, you typically get an extended lodgment deadline, often well into the following May — provided your lodgment history is up to date.
How often do I need to lodge a BAS?+
Most small businesses lodge quarterly, 28 days after each quarter ends (with the April quarter extended to 28 May). Larger businesses with GST turnover above the threshold must lodge monthly, and some very small businesses can elect to lodge annually.
When is the Superannuation Guarantee due?+
Employers must pay Super Guarantee contributions quarterly, within 28 days of each quarter ending (28 January, 28 April, 28 July, 28 October). Missing this deadline means the payment becomes non-deductible and triggers the Superannuation Guarantee Charge.
VERIFY DATES
Deadlines shift to the next business day when they fall on a weekend, and registered tax agent extensions depend on your individual lodgment history. Always confirm current dates on the ATO website.