ATO tax deadlines 2026 for business owners
The new year is already in full swing, and the next tax lodgement season is approaching fast. For many business owners, this period often brings pressure, last-minute scrambling, and avoidable stress. The good news is that staying ahead of key deadlines can significantly reduce disruptions and help keep your cash flow and compliance on track.
To help you stay organised, we have outlined the key ATO tax deadlines 2026 along with best practices for the year ahead. This calendar serves as a general guide only and may not include every obligation.
Your income level, business structure, registration status, and whether you lodge through a registered tax agent can all affect which deadlines apply and when they fall.
For personalised guidance on business tax return deadlines and lodgement support specific to your circumstances, our professional tax accountants are available to assist.
Key takeaways
Being aware of ATO tax deadlines for 2026 is important for business owners to maintain compliance and avoid penalties.
Missing deadlines can result in Failure to Lodge (FTL) penalties that increase over time.
Record-keeping is essential for meeting ATO deadlines, including maintaining invoices, receipts, and payroll data.
Business owners should retain records for at least five years, with some records kept longer for tax purposes.
Lodging tax returns early can expedite refunds, but late lodgements may result in fines.
Get expert tax advice from a registered tax agent to maximise your deductions and stay compliant with tax obligations.
When are taxes due in 2026?
For individuals self-preparing their tax returns for the 2025–2026 financial year, the tax deadline is October 31, 2026. However, if this date falls on a weekend or public holiday, your tax return will be due on the next business day.
If you use a registered tax agent, you may qualify for an extended deadline, often until May 15, 2027, provided you are registered with the agent before the October 31 deadline.
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Monthly and quarterly ATO tax deadlines for business owners (2025–26)
The Australian Taxation Office (ATO) has a clear structure for business tax deadlines. For the 2025-26 year, here’s a quick overview of the key dates for business owners.
| January 2026 | |
|---|---|
| 7 January 2026 | Monthly payroll tax returns due (applies to all states) |
| 21 January 2026 | Monthly BAS for December due (if lodging monthly) |
| 28 January 2026 | Superannuation guarantee contributions for Q2 (October–December) due |
| February 2026 | |
|---|---|
| 7 February 2026 | January 2026 monthly payroll tax returns due (applies to all states) |
| 21 February 2026 | Monthly BAS for January due (if you lodge monthly) |
| 28 February 2026 | Q2 BAS (October–December) due (if you lodge quarterly) |
| March 2026 | |
|---|---|
| 7 March 2026 | February 2026 monthly payroll tax returns due (applies to all states) |
| 21 March 2026 | Monthly BAS for February due (if you lodge monthly) |
| April 2026 | |
|---|---|
| 7 April 2026 | March 2026 monthly payroll tax returns due (applies to all states) |
| 21 April 2026 | Monthly BAS for March due (if lodging monthly) |
| 28 April 2026 | Q3 BAS (January–March) due (if lodging quarterly) |
| 28 April 2026 | Superannuation guarantee contributions for Quarter 3 (January to March) are due. If contributions are paid late or not paid in full, pay the superannuation guarantee charge and lodge a Superannuation Guarantee Charge statement by 28 August. |
| 30 April 2026 | R&D Tax Incentive claims due |
| May 2026 | |
|---|---|
| 7 May 2026 | April 2026 monthly payroll tax returns due (applies to all states) |
| 15 May 2026 | Company income tax returns due for lodgment and payment (check with your accountant as earlier lodgment dates may apply) |
| 15 May 2026 | Partnership & Trust income tax returns due for lodgment |
| 15 May 2026 | Individual tax returns due for lodgment if using a tax agent |
| 21 May 2026 | Monthly BAS for April due (if lodging monthly) |
| 21 May 2026 | Fringe Benefits Tax return due (if lodging by paper) |
| 26 May 2026 | Quarter 3, 2025–26 activity statements due (if lodging electronically) |
| June 2026 | |
|---|---|
| 7 June 2026 | May 2026 monthly payroll tax returns due (applies to all states) |
| 21 June 2026 | Monthly BAS for May due (if lodging monthly) |
| 25 June 2026 | FBT Return due (If lodging returns electronically through the practitioner lodgment service) |
| 30 June 2026 | Trust distribution resolutions due |
| 30 June 2026 | Prepare for the end of the financial year and wrap up your books for the 2025–26 year |
| July 2026 | |
|---|---|
| 1 July 2026 | Individual tax returns open for those self-preparing (due by 31 October) |
| 7 July 2026 | Monthly payroll tax returns due (applies to all states) |
| 14 July 2026 | Deadline to provide PAYG payment summaries to employees (if not using STP) |
| 14 July 2026 | Employee share scheme statements due to employees |
| 21 July 2026 | Monthly BAS for June due (if lodging monthly) |
| 21 July 2026 | Annual payroll reconciliations must be finalised and any outstanding tax paid |
| 28 July 2026 | Q4 BAS (April–June) due (if lodging quarterly) |
| 28 July 2026 | Super guarantee contributions for Q4 (April–June) due |
The hidden costs of missing ATO Tax deadlines 2026
Missing an ATO tax deadline is not a minor issue. It often results in direct penalties that affect cash flow and add unnecessary pressure on business owners.
One of the most common consequences is the Failure to Lodge (FTL) penalty, which applies when a tax return, BAS, or other required statement is lodged after the due date.
These penalties are charged in 28-day periods and continue to increase for as long as the lodgement remains overdue.
The amount charged depends on the size of the business. Smaller entities face lower penalties, while medium and large businesses are penalised at higher rates.
Below is a breakdown of Failure to Lodge penalties based on business size.
- Small entities (under $1 million turnover): 1 penalty unit for every 28 days overdue, capped at 5 units
- Medium entities ($1 million to $20 million turnover): 2 penalty units for every 28 days overdue, capped at 10 units
- Large entities (over $20 million turnover): 5 penalty units for every 28 days overdue, capped at 25 units
General interest charge
In addition to FTL penalties, if you have a tax liability, meaning you owe the ATO money, a General Interest Charge (GIC) will apply to the unpaid amount. This interest is calculated daily on a compounding basis and continues until the balance is paid in full, increasing the total cost over time.
What starts as a missed deadline can quickly escalate into multiple penalties applying at once. Lodging your return as soon as possible, even if payment cannot be made immediately, is one of the most effective ways to limit penalties and protect your cash flow.
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Record keeping rules that impact ATO lodgement deadlines
Meeting ATO tax deadlines starts long before lodgement time. It depends on how consistently records are kept throughout the year.
When records are organised and up to date, tax returns can be prepared efficiently and deadlines are easier to meet. Poor or incomplete records lead to delays, errors, and added pressure as due dates approach.
For this reason, record keeping is not just an administrative task. It is a core compliance requirement for every business owner.
What does the ATO expect businesses to record?
The ATO expects businesses to keep clear and complete records for all transactions related to their business activities, as these records show how income, expenses, tax, and superannuation obligations have been calculated.
To meet this requirement, business records should include:
- Invoices and receipts that support income and expenses
- Bank statements and reconciliation records
- Payroll information and superannuation contribution
- Documents used to calculate or estimate tax and super obligations
Each record should clearly show the transaction date, amount, purpose, and any GST details where applicable. This level of detail allows the ATO to understand how transactions relate to your business and assess your obligations correctly without unnecessary questions or delays.
ATO record-keeping retention requirements
ATO record-keeping obligations also extend to how long business records must be retained. Most business records need to be kept for at least five years. However, some records must be retained for longer because they continue to affect future tax outcomes beyond a single financial year.
This includes:
- Records relating to depreciating assets, which must be kept while the asset is owned and for five years after disposal
- Records for capital gains tax assets, retained until five years after the asset is sold
- Records used across multiple tax returns, such as carried-forward losses or deductions
- Records linked to amended assessments, kept until the review period has ended
Maintaining accurate, accessible records throughout the year supports compliance at every stage, reduces stress as deadlines approach, and makes meeting ATO tax deadlines far more manageable.
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How to avoid missing ATO tax deadlines in 2026
Tax time can be overwhelming, especially if you're rushing to meet the deadline. Here are some last-minute tips from our tax experts to help ensure you prepare correctly and lodge your return accurately:
Don’t Rush
Make sure to include all income streams, such as salary, investment income, government payments, and side hustles. The ATO now receives extensive data-matching from banks, employers, and online platforms, so missing any income could raise a red flag.
Maximise Deductions
Claim all legitimate work-related expenses, but ensure you have receipts and proper records to back up your claims. Over-claiming or guessing deductions can trigger an audit, so it’s better to be accurate and honest. Remember, deductions are only valid if they’re directly related to your work.
Check Pre-fill Data Carefully
The ATO’s pre-fill data is helpful, but it may not include everything. Pay special attention to missing information, like private health insurance details, charitable donations, or some investment income. Double-check that all your records are up-to-date and accurately reflected in the ATO’s pre-fill system.
Monitor Superannuation Deadlines Closely
Superannuation deadlines require close attention, as payments must be received by the employee’s super fund by the due date to be considered on time. Simply processing the payment on the due date is not sufficient if the funds reach the super account late.
When super contributions are paid after the deadline, you may be liable for the Superannuation Guarantee Charge (SGC). The SGC is more than just the unpaid super and can include interest on the outstanding amount and an administration fee, increasing the overall cost to your business.
Invest in Tax Preparation Software
Using reliable tax preparation software can significantly reduce the time and effort involved in meeting your tax obligations. Modern, cloud-based solutions streamline the filing process, improve accuracy, and provide secure access to your data without the need for costly IT infrastructure. These tools help track taxable income, apply the correct tax rates automatically, and minimise the risk of errors that can lead to delays or penalties.
Consider the Timing of Your Lodgement
If you are using a registered tax agent, keep in mind that lodging early may give you a quicker refund, but you may miss out on additional deductions if you haven’t fully reviewed all documents. On the other hand, lodging late can result in fines. Aim to lodge on time or, if necessary, apply for an extension if you’re unsure about some claims.
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Stay ahead of ATO tax deadlines 2026 with CleanSlate
Staying on top of tax deadlines is not just about meeting dates. It is about having confidence that your numbers are accurate, your obligations are under control, and nothing important is being overlooked. CleanSlate brings structure and consistency to your tax and compliance process so you are not reacting at the last minute.
Our professional bookkeeping support ensures your records are kept up to date, accurate, and ready well before lodgement dates. By maintaining clean and organised data throughout the year, we reduce errors, limit unnecessary back and forth, and make compliance easier to manage as deadlines approach.
As a registered tax agent, we act as your authorised representative with the Australian Taxation Office. We manage lodgements, respond to ATO correspondence, and explain what is required in clear, practical terms so you always know where you stand.
When more time is genuinely needed, we request lodgement extensions where eligible and handle the process properly. This gives you breathing room without creating compliance issues.
With CleanSlate managing your bookkeeping, BAS preparation and lodgment, payroll processing and superannuation, and tax returns, everything works together smoothly. The result is fewer surprises, better planning, and peace of mind that your obligations are being handled properly.
Book a call with our tax professionals to discuss your tax and compliance requirements and stay ahead of every deadline.
ATO tax deadlines FAQs
What are the due dates for ATO lodgements?
ATO due dates vary depending on the type of obligation. Common deadlines include:
- Income tax returns: usually 31 October or 28 February
- BAS: monthly, quarterly, or annually, depending on registration
- Superannuation guarantee: quarterly
- Payroll tax: monthly, with annual reconciliations
Each business may have different due dates based on structure, registrations, and the lodgement method.
When is BAS due?
BAS due dates depend on how frequently your business lodges with the ATO.
- Quarterly BAS: usually due 28 days after the end of each quarter
- Monthly BAS: due on the 21st day of thecl following month
- Annual BAS: generally due at the same time as your income tax return
For comprehensive details on lodgement dates, extensions, and payment deadlines, check out our blog post BAS due dates 2025–26.
Do I need to lodge BAS if I am not registered for GST?
No. You only need to lodge a Business Activity Statement if your business is registered for GST or if you are required to report other obligations, such as PAYG withholding or PAYG instalments. If your business is not registered for GST and has no BAS reporting requirements, you do not need to lodge a BAS for that period.
Do I need to lodge a tax return if my business made a loss?
Yes. Businesses and individuals who lodge through a registered tax agent, such as CleanSlate, may be eligible for later lodgement dates than those who self-lodge. These extended due dates are set by the Australian Taxation Office and depend on your business structure, prior lodgement history, and overall compliance profile.
What should I do if I cannot lodge or pay tax on time?
If you expect to miss a tax or superannuation lodgement or payment deadline, act as early as possible. Contact the Australian Taxation Office before the due date or work with a registered tax agent who can communicate with the ATO on your behalf. Taking early action can help you access support options such as lodgement extensions or payment plans, where eligible.
If you cannot pay the full amount owing, request a payment plan to spread payments over instalments and reduce the impact of ongoing interest charges
The bottom line
Being aware of important tax deadlines throughout the year prevents financial stress down the road. If you are considering working with a tax professional who can answer your questions and do the heavy lifting for you, our tax experts at CleanSlate are here to help.
We manage your lodgements, monitor key deadlines, and handle ATO communication so nothing is missed and you stay compliant throughout the year. Contact us to discuss your tax and compliance requirements and stay on top of every deadline.
