Knowledge Centre

Resources & Guides

Practical guidance across our five core service areas for Australian businesses and individuals.

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Business Set-Up

Choosing the Right Business Structure

Sole trader, partnership, company, or trust — key factors for liability, tax efficiency, and growth.

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Tax & Compliance

EOFY Tax Return Checklist

Key documents and deadlines to prepare your individual or business tax return with your tax agent.

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Tax & Compliance

Understanding Your BAS

What GST, PAYG, and other labels mean — and how your tax agent lodges BAS on your behalf.

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Bookkeeping

Bookkeeping Essentials for SMEs

Why accurate records matter for cash flow, payroll compliance, and stress-free tax time.

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Financials

Year-End Financial Statements Explained

Profit and loss, balance sheets, and what they reveal about your business performance.

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Tax & Compliance

Tax Calendar

Australian tax lodgement dates — BAS, income tax, FBT, and payroll deadlines.

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Xero / MYOB

Cloud Accounting Migration Guide

How to move from spreadsheets or legacy software to Xero or MYOB with minimal disruption.

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Tax & Compliance

Australian Tax Calendar

Month-by-month ATO lodgement and payment dates for the 2025–26 Australian financial year (1 July 2025 – 30 June 2026). Dates follow Australian Eastern Time. Where a due date falls on a weekend or national public holiday, the ATO due date moves to the next business day.

2025–26 Financial Year at a Glance

Previous month
Current month
Upcoming due date
Past due date

Month	Key lodgement & payment dates
July 2025	14 Jul STP finalisation — 2024–25 financial year 21 Jul Monthly BAS — June 2025 period 28 Jul Q4 BAS 2024–25 (Apr–Jun)
August 2025	21 Aug Monthly BAS — July 2025 28 Aug Taxable payments annual report (TPAR) — year ended 30 Jun 2025
September 2025	21 Sep Monthly BAS — August 2025 30 Sep End of Q1 BAS reporting period
October 2025	21 Oct Monthly BAS — September 2025 28 Oct Q1 BAS 2025–26 (Jul–Sep) 31 Oct Individual tax returns 2024–25 (self-lodge) · Annual GST return (with tax return)
November 2025	21 Nov Monthly BAS — October 2025 25 Nov Q1 BAS — registered agent extension
December 2025	21 Dec Monthly BAS — November 2025 31 Dec End of Q2 BAS reporting period
January 2026	21 Jan Monthly BAS — December 2025 (schools & associated bodies)
February 2026	21 Feb Monthly BAS — December 2025 (most businesses using a BAS agent) 28 Feb Annual GST return — if not lodging an income tax return · Q2 BAS due 2 Mar (weekend adjustment)
March 2026	2 Mar Q2 BAS 2025–26 (Oct–Dec) — adjusted from 28 Feb (weekend) 23 Mar Monthly BAS — February 2026 — adjusted from 21 Mar (weekend) 31 Mar FBT year end
April 2026	21 Apr Monthly BAS — March 2026 28 Apr Q3 BAS 2025–26 (Jan–Mar)
May 2026	21 May Monthly BAS — April 2026 · FBT return (self-lodge) — year ended 31 Mar 2026 26 May Q3 BAS — registered agent extension
June 2026	22 Jun Monthly BAS — May 2026 — adjusted from 21 Jun (weekend) 25 Jun FBT return (electronic / registered agent) — year ended 31 Mar 2026 30 Jun Australian financial year end — 2025–26
July 2026	14 Jul STP finalisation 21 Jul Monthly BAS — June 2026 28 Jul Q4 BAS 2025–26 (Apr–Jun)
August 2026	21 Aug Monthly BAS — July 2026 25 Aug Q4 BAS — registered agent extension 28 Aug TPAR — year ended 30 Jun 2026
October 2026	2 Nov Individual tax returns 2025–26 (self-lodge) — adjusted from 31 Oct (weekend)
January 2027	15 Jan Company & trust tax returns — 30 Jun 2026 year-end (self-lodge)
May 2027	17 May Tax returns via registered tax agent — adjusted from 15 May (weekend)

Quarterly BAS — 2025–26

Quarter	Period	Agent extension
Q1	1 Jul – 30 Sep 2025	25 November 2025
Q2	1 Oct – 31 Dec 2025	25 February 2026
Q3	1 Jan – 31 Mar 2026	26 May 2026
Q4	1 Apr – 30 Jun 2026	25 August 2026

Monthly BAS is due the 21st of the following month (next business day if weekend/holiday).

Dates are based on standard ATO due dates for Australian businesses and individuals. Your obligations may differ depending on entity type, reporting cycle. Contact us for advice →

Tax & Business Updates

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