Key lodgement and payment dates for Q2 FY 2027, the October to December 2026 quarter. Missing ATO deadlines attracts failure-to-lodge penalties and daily general interest charge (GIC) on unpaid amounts.
Key dates: October – December 2026
| Date | Obligation |
|---|---|
| 21 October | Lodge and pay September 2026 monthly business activity statement (BAS). |
| 28 October | Lodge and pay September 2026 quarterly BAS if lodging by paper and not an active STP reporter. Pay the quarterly PAYG instalment for the September 2026 quarter. |
| 31 October | Final date to lodge 2026 income tax returns for individuals, companies and trusts not lodging through a tax agent. This date falls on a Saturday in 2026, so the practical deadline moves to the next business day, Monday 2 November. Final date to add new clients to a tax agent lodgement program so their 2026 return is covered by the concessional lodgement schedule. Lodge tax returns for all entities with one or more prior-year returns outstanding as at 30 June 2026. |
| 21 November | Lodge and pay October 2026 monthly BAS, with PAYG withholding for October also due. Both fall on a Saturday in 2026, so the practical deadline moves to Monday 23 November. |
| 25 November | Lodge and pay September 2026 quarterly BAS if lodging electronically through a tax agent or BAS agent. |
| 1 December | Pay income tax for large and medium taxpayers, and for companies and super funds whose 2026 returns were due to be lodged by 31 October 2026. |
| 21 December | Lodge and pay November 2026 monthly BAS. PAYG withholding for November also due. |
Super is now paid each payday
From 1 July 2026, employers pay super with each pay run rather than quarterly. Contributions must reach the employee’s fund within seven business days of payday, so the old 28 October quarterly super deadline no longer applies to wages paid from that date. Wages paid up to 30 June 2026 still follow the old quarterly dates. The super guarantee base also changed from ordinary time earnings to qualifying earnings, which is broader and picks up items such as commissions and salary-sacrifice amounts.
Late contributions still trigger the superannuation guarantee charge (SGC), which isn’t deductible and carries an interest component plus an administration fee. The deadline now applies every payday, not once a quarter, so payroll timing matters more than it did under the quarterly system.
Why timing matters
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.