Key lodgement and payment dates for Q2 FY 2026 — the October to December 2025 quarter. Missing ATO deadlines attracts failure-to-lodge penalties and daily general interest charge (GIC) on unpaid amounts.
Key dates: October – December 2025
| Date | Obligation |
|---|---|
| 21 October | Lodge and pay September 2025 monthly business activity statement (BAS). |
| 28 October | Lodge and pay September 2025 quarterly BAS if lodging by paper and not an active STP reporter. Pay quarterly PAYG instalment for the September quarter. Make superannuation guarantee contributions for Q1 (July–September 2025) to employees’ funds by this date. |
| 31 October | Final date to lodge 2025 income tax returns for individuals, companies and trusts not lodging through a tax agent. Final date to add new clients to a tax agent lodgement program to ensure their 2025 return is covered by the concessional lodgement schedule. Lodge tax returns for all entities if one or more prior-year returns were outstanding as at 30 June 2025. |
| 21 November | Lodge and pay October 2025 monthly BAS. PAYG withholding for October also due. |
| 25 November | Lodge and pay September 2025 quarterly BAS if lodging electronically through a tax agent or BAS agent. |
| 1 December | Pay income tax for large/medium taxpayers, companies and super funds. Lodgement of those returns was due 31 October 2025. Also pay income tax for companies and super funds whose returns were lodged by 31 October 2025. |
| 21 December | Lodge and pay November 2025 monthly BAS. PAYG withholding for November also due. |
Why timing matters
The superannuation guarantee charge (SGC) applies when contributions are late — it is not deductible and includes a nominal interest component plus an administration fee. For Q1 super, 28 October is a hard deadline. If you miss it, the SGC statement must be lodged and the charge paid even if contributions are made shortly after.
The 31 October self-lodgement deadline is often missed by individuals who assume their accountant handles it automatically — that only applies once you’re formally on a registered tax agent’s lodgement program.
If your bookkeeping is not keeping pace with your obligations, our accounting team can help you stay current. For broader tax compliance, our business tax and accounting teams are available year-round.