Chartered Accountant Timothy Quinn leads Tax & Accounting at Lawpath. 16+ years in tax advisory, specialising in startup growth and expansion. Passionate about supporting entrepreneurial clients with early-stage investment incentives, restructuring, international exit strategy planning, and more.
If you’re looking for FY26 tax dates, this guide is for you.
We’ll walk you through the essential deadlines for EOFY, BAS, GST, PAYG, super guarantee, Payday Super, STP finalisation, income tax returns, and both company and sole trader obligations.
Read on to stay compliant without missing critical dates.
- FY26 runs from 1 July 2025 to 30 June 2026.
- Key dates include BAS and super deadlines each quarter.
- STP should be finalised by 14 July 2026.
- Tax returns must be lodged by 31 October 2026.
- Payday Super starts on 1 July 2026.
Contents
- What financial year does FY26 cover?
- FY26 tax dates at a glance
- Key EOFY dates for FY26
- BAS and GST due dates for FY26
- PAYG withholding and PAYG instalment dates
- Super guarantee dates for FY26
- What is Payday Super and when does it start?
- STP finalisation dates
- Individual and sole trader tax return deadlines
- Company tax return deadlines
- Fringe benefits tax dates
- Taxable payments annual report dates
- Payroll tax dates
- FY26 EOFY checklist for small businesses
- When should you speak to an accountant?
- FAQs
What financial year does FY26 cover?
FY26 refers to the financial year running from 1 July 2025 to 30 June 2026.
It’s common to confuse FY26 with the 2026 calendar year or the 2026–27 financial year. In practice, income earned during this period is reported in the 2025–26 tax return, even though many lodgement and payment deadlines fall after 30 June 2026.
It’s also important to note that some major changes begin on 1 July 2026, which technically sit in FY27. However, preparation for these changes often needs to happen before FY26 ends. Payday Super is a key example, as businesses must adjust their payroll and cash flow processes ahead of its start date.
FY26 tax dates at a glance
Here’s a quick overview of the key EOFY dates for FY26.
| Date | Deadline or milestone | Who it affects |
|---|---|---|
| 1 July 2025 | FY26 begins | Individuals, sole traders, businesses |
| 1 July 2025 | Super guarantee rate is 12% | Employers |
| 28 October 2025 | Q1 BAS and super due | Businesses and employers |
| 28 January 2026 | Q2 super due | Employers |
| 28 February 2026 | Q2 BAS due | Businesses |
| 28 April 2026 | Q3 BAS and super due | Businesses and employers |
| 30 June 2026 | FY26 ends | Individuals, sole traders, businesses |
| 1 July 2026 | Payday Super starts | Employers |
| 14 July 2026 | STP finalisation due | Employers |
| 28 July 2026 | Q4 BAS and super due | Businesses and employers |
| 31 October 2026 | Individual tax return deadline (self-lodged) | Individuals and sole traders |
| 21 November 2026 | Tax payment due (self-lodged) | Individuals |
| 28 February 2027 | Company tax return due (many small companies) | Companies |
Important: Always confirm business tax deadlines in Australia with the ATO. Deadlines may shift if they fall on weekends or public holidays, and registered agents often have extended lodgement programs.
Key EOFY dates for FY26
The end of the financial year period centres around a handful of critical dates. FY26 officially ends on 30 June 2026, with the new financial year beginning the next day.
Shortly after, employers must complete several crucial tax documents:
- STP finalisation by 14 July 2026
- Final quarterly BAS and super by 28 July 2026
For individuals, the key lodgement deadline is 31 October 2026.
In the lead-up to 30 June, your business should focus on getting its records in order and identifying any tax planning opportunities. This typically includes:
- Reviewing income and expenses
- Reconciling accounts
- Checking outstanding invoices and bills
- Confirming that super obligations have been met
- Finalising payroll data
- Reviewing asset purchases and depreciation
- Preparing for STP finalisation
Speaking with an accountant before EOFY can help you avoid missing documents and handle any last-minute adjustments correctly.
BAS and GST due dates for FY26
A Business Activity Statement (BAS) is used to report GST, PAYG withholding, PAYG instalments, and other tax obligations. While some businesses report monthly, many small businesses lodge quarterly.
The standard quarterly BAS schedule is:
| Quarter | Period | Standard due date |
|---|---|---|
| Q1 | July – September 2025 | 28 October 2025 |
| Q2 | October – December 2025 | 28 February 2026 |
| Q3 | January – March 2026 | 28 April 2026 |
| Q4 | April – June 2026 | 28 July 2026 |
These are standard quarterly BAS dates. Businesses using a registered BAS or a tax agent may be eligible for different lodgement concessions.
PAYG withholding and PAYG instalment dates
PAYG obligations are often grouped in BAS, but they serve different purposes.
PAYG withholding is the tax that employers deduct from employees’ wages and remit to the ATO. PAYG instalments, on the other hand, are advance payments towards your own expected income tax liability.
In practice, both are usually reported through BAS, so their timing aligns with your lodgement cycle. The key distinction is that withholding applies to employees, whereas instalments apply to your business or personal income.
Super guarantee dates for FY26
From 1 July 2025, the super guarantee rate increases to 12%. Employers must ensure contributions are paid on time and received by the employee’s super fund by the due date.
The quarterly super guarantee deadlines for FY26 are:
| Quarter | Period | Super guarantee due date |
|---|---|---|
| Q1 | July – September 2025 | 28 October 2025 |
| Q2 | October – December 2025 | 28 January 2026 |
| Q3 | January – March 2026 | 28 April 2026 |
| Q4 | April – June 2026 | 28 July 2026 |
Remember that super contributions need to reach the employee’s super fund by the due date. Paying on the due date may be too late if processing times delay receipt.
What is Payday Super and when does it start?
Payday Super begins on 1 July 2026 and changes how employers make super contributions. Instead of paying quarterly, employers will need to pay super much more frequently, with contributions required to reach the employee’s fund within seven business days of payday.
This represents a significant shift for small businesses, particularly in terms of payroll processes and cash flow management. Systems that previously supported quarterly payments may need to be updated or replaced.
To prepare, your business should:
- Check payroll software supports Payday Super.
- Review cash flow timing.
- Check that the employee’s super details are accurate.
- Reduce super payment processing delays.
- Speak to the accountant/bookkeeper/payroll provider.
- Update internal payroll processes.
- Review how missed or late contributions will be handled.
Although Payday Super starts on 1 July 2026, businesses should prepare during FY26.
STP finalisation dates
Employers using Single Touch Payroll must finalise employee income statements after the end of the financial year. For most employers, the deadline is 14 July following the close of the financial year.
Employees must have their income statements marked as “tax ready” before they can lodge their individual tax returns. Some closely held payees may have different reporting timelines.
Individual and sole trader tax return deadlines
Individuals and sole traders typically lodge a single income tax return covering all income.
For FY26, the standard self-lodgement tax return deadline is 31 October 2026. If the return results in a tax bill, payment is generally due by 21 November 2026.
Taxpayers who use a registered tax agent may be eligible for extended lodgement deadlines, provided they are registered with the agent within the required timeframe.
Company tax return deadlines
Company tax return deadlines vary depending on company size, lodgement history, and whether a tax agent is involved.
Many small companies have a general lodgement and payment deadline of 28 February following the end of the income year.
However, companies with overdue prior-year returns may be required to lodge earlier. Meanwhile, those using tax agents may receive extended deadlines under the ATO lodgement program.
Fringe benefits tax dates
Fringe Benefits Tax (FBT) applies to certain non-cash benefits provided to employees, such as company cars, entertainment, parking, or expense reimbursements.
The FBT year runs from 1 April to 31 March, rather than aligning with the standard financial year. Lodgement and payment deadlines vary depending on whether the employer lodges independently or through a tax agent.
Taxable payments annual report dates
Businesses in certain industries (such as building and construction, cleaning, courier services, IT, and security) may need to lodge a Taxable Payments Annual Report (TPAR).
The standard lodgement deadline is 28 August following the end of the financial year. For FY26, this obligation falls after 30 June 2026.
Payroll tax dates
Payroll tax is administered at the state and territory level, meaning thresholds, rates, and due dates differ across jurisdictions.
Businesses approaching payroll tax thresholds should check directly with their relevant state or territory revenue office to confirm their obligations. There is no single national due date.
FY26 EOFY checklist for Australian small businesses
Here is an easy-to-follow checklist to ensure tax compliance:
- Review your FY26 income and expenses.
- Reconcile bank accounts and accounting software.
- Check GST and BAS records.
- Review PAYG withholding and PAYG instalments.
- Confirm super guarantee payments have reached funds on time.
- Prepare for Payday Super from 1 July 2026.
- Check that the SG rate is set to 12% in payroll systems.
- Finalise payroll and STP records.
- Review asset purchases and depreciation.
- Check unpaid invoices and bad debts.
- Review stocktake requirements if applicable.
- Gather receipts and tax records.
- Confirm tax agent or BAS agent lodgement dates.
- Plan for tax payments after lodgement.
When should you speak to an accountant?
The best time to speak to an accountant is before EOFY and again before key lodgement deadlines. This allows time to identify tax-planning opportunities, correct any reporting issues, and prepare for upcoming changes such as Payday Super.
Lawpath’s tax experts can help you stay on top of FY26 tax dates, prepare EOFY records, and understand what Payday Super means for your business.
FAQs
What dates does FY26 cover?
FY26 runs from 1 July 2025 to 30 June 2026 and corresponds to the 2025–26 financial year.
When is the FY26 tax return deadline?
The standard self-lodgement deadline is 31 October 2026, although tax agent clients may receive extensions.
What are the BAS due dates for FY26?
Quarterly BAS is due on 28 October 2025, 28 February 2026, 28 April 2026, and 28 July 2026, unless extended.
What is the super guarantee rate for FY26?
The super guarantee rate is 12% from 1 July 2025.
When are super guarantee payments due for FY26?
They are due quarterly, with deadlines in October, January, April, and July, depending on the quarter.
When does Payday Super start?
Payday Super starts on 1 July 2026 and requires super to be paid within seven business days of payday.
What is the STP finalisation deadline for FY26?
Most employers must finalise STP by 14 July 2026.
What happens if I miss an ATO deadline?
Missing a deadline can result in penalties and interest. It’s best to contact the ATO or your tax agent promptly to resolve the issue.
