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2025/26 Key Dates for Common Tax Lodgements
As we begin the start of another financial year, there are several important business obligations that you need to consider.
Below is a list of the various 2025/26 tax obligations with due dates. Please note, this is not a complete list of all the relevant obligations. This is general information only and we encourage you to check your myGov account to confirm your due dates.
Employer Obligations
Single Touch Payroll (STP) Finalisation due by 14 July 2025
Finalise all employees' STP information for the 2024-25 financial year. This ensures that your employees have the correct information when lodging their 2024-25 Income tax returns.
Xero Payroll Finalisation Tips
MYOB Finalisation of STP
QuickBooks EOFY Processing of STP
Tax Table
Taxable Payments Annual Report (TPAR) due by 28 August 2025
The Taxable Payments Annual Report is for specific businesses to report payments made to contractors. The report can be lodged through selected accounting software or directly through your ATO business portal.
ATO TPAR Information
Lodging TPAR via Xero
Lodging TPAR via Myob
Lodging TPAR via Quickbooks
Workcover Rateable Remuneration Reconciliation due by:
25 October 2025 (for large employers)
21 March 2026 (for small employers)
Complete the 2024/25 annual Workcover Reconciliation detailing your Rateable Remuneration with your Workcover insurer. This also includes providing an estimate of your rateable renumeration for the 2025/26 year.
https://www.worksafe.vic.gov.au/login
https://www.worksafe.vic.gov.au/how-remuneration-works
Superannuation Guarantee (SG) Payment Due Dates
Superannuation Guarantee (SG) payments are due quarterly as follows:
1 July 2025 – 30 September 2025
SG payment due 28 October 20251 October 2025 – 31 December 2025
SG payment due 28 January 20261 January 2026 – 31 March 2026
SG payment due 28 April 20261 April 2026 – 30 June 2026
SG payment due 28 July 2026
You can choose to pay superannuation guarantee on a more frequent basis (fortnightly or monthly) however, you must ensure that you pay the total super guarantee for the quarter by the due date.
If you do not pay the superannuation by the due date, you will need to pay a superannuation guarantee charge (SGC)
Payroll Tax 2024/25 Annual Reconciliation due by 21 July 2025
Victorian businesses with an annual rateable remuneration which exceeds $900,000 must reconcile their Annual Rateable Remuneration with the Victorian State Revenue Office and finalise their payroll tax obligations.
Activity Statement
Monthly BAS / IAS Due Dates
For clients who lodge on a monthly basis, Business Activity Statements (BAS) or Instalment Activity Statements (IAS) are due as follows:
July 2025 – due 21 August 2025
August 2025 – due 21 September 2025
September 2025 – due 21 October 2025
October 2025 – due 21 November 2025
November 2025 – due 21 December 2025
December 2025 – due 21 January 2026
(or 21 February 2026 if lodging through a registered tax agent and turnover is less than $10 million)January 2026 – due 21 February 2026
February 2026 – due 21 March 2026
March 2026 – due 21 April 2026
April 2026 – due 21 May 2026
May 2026 – due 21 June 2026
June 2026 – due 21 July 2026
Quarterly BAS / IAS Due Dates
For clients who lodge on a quarterly basis, Business Activity Statements (BAS) or Instalment Activity Statements (IAS) are due as follows:
Quarter 1
(1 July 2025 – 30 September 2025)
BAS / IAS due 28 October 2025
BAS tax agent concession due 25 November 2025Quarter 2
(1 October 2025 – 31 December 2025)
BAS / IAS due 28 February 2026
BAS tax agent concession due 28 February 2026Quarter 3
(1 January 2026 – 31 March 2026)
BAS / IAS due 28 April 2026
BAS tax agent concession due 26 May 2026Quarter 4
(1 April 2026 – 30 June 2026)
BAS / IAS due 28 July 2026
BAS tax agent concession due 25 August 2026
Income Tax Lodgement Due Dates
Income tax return due dates vary depending on entity type and prior lodgement history. The standard due dates are outlined below.
31 October 2025
This due date generally applies to:
Entities with prior year income tax return(s) outstanding as at 30 June 2025
First-year income tax returns for self-managed superannuation funds (SMSFs), where notified by the ATO
31 January 2026
This due date generally applies to:
Medium and large companies, trusts and superannuation funds with annual turnover exceeding $10 million in the most recent lodged year, where the entity was taxable in the prior year
28 February 2026
This due date generally applies to:
Medium to large companies, trusts and superannuation funds that were non-taxable in the prior year
Newly registered superannuation funds, unless advised otherwise by the ATO
31 March 2026
This due date generally applies to:
Companies and superannuation funds with total income exceeding $2 million in the most recent lodged year
Individuals and trusts whose most recently lodged return resulted in a tax liability exceeding $20,000
15 May 2026
This due date generally applies to:
All remaining 2025 income tax returns that do not fall under an earlier due date