Key lodgement and payment dates for Q1 FY 2027 — the July to September 2026 quarter. Missing ATO deadlines attracts failure-to-lodge penalties and daily general interest charge (GIC) on unpaid amounts.
Key dates: July – September 2026
| Date | Obligation |
|---|---|
| 21 July | Lodge and pay June 2026 monthly business activity statement. Lodge and pay June 2026 quarter PAYG instalment activity statement for head companies of consolidated groups. |
| 28 July | Pay June 2026 quarter instalment notice (form R, S or T). Lodge the notice only if varying the instalment amount. Final quarterly superannuation guarantee deadline: contributions for Q4 FY 2026 (April–June 2026) must reach employees’ funds by this date. This is the last obligation under the old quarterly SG framework — from 1 July 2026 payday super applies (see below). |
| 14 August | Lodge PAYG withholding payment summary annual report for: large withholders whose annual withholding exceeds $1 million; and payers who have no tax agent or BAS agent involved in preparing the report. |
| 21 August | Lodge and pay July 2026 monthly business activity statement. |
| 25 August | Lodge and pay June 2026 quarter activity statement. |
| 28 August | Lodge and pay June 2026 quarter superannuation guarantee charge (SGC) statement — quarterly form — if the employer did not pay contributions on time and in full for Q4 FY 2026. Lodge Taxable Payments Annual Report (TPAR) if your business makes payments to contractors in a relevant industry. |
| 21 September | Lodge and pay August 2026 monthly business activity statement. |
| 30 September | Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent (excluding large withholders whose annual withholding exceeds $1 million). |
Why timing matters
Payday super starts this quarter. From 1 July 2026 employers must pay superannuation guarantee contributions at the same time as salary and wages — within 3 days of each payday. The old quarterly deadlines are replaced by a per-pay-cycle obligation. The SGC still applies if contributions are late, calculated on the shortfall for each individual pay period rather than each quarter, so the cost of missing even one payday is higher than under the old framework. The ATO’s payday super guidance sets out the transition rules.
The 28 July deadline is the final obligation under the old quarterly framework — super earned in the April–June 2026 quarter must reach employees’ funds by that date. If it is missed, the SGC statement must be lodged and the charge paid even if contributions are made shortly after. It is not deductible.
The Taxable Payments Annual Report (TPAR) is due 28 August for businesses that pay contractors in the building and construction, cleaning, courier and road freight, IT, and security industries. Failure to lodge on time can result in a failure-to-lodge penalty calculated on the number of days the report is overdue.
The PAYG withholding payment summary annual report has a split deadline: 14 August for large withholders and non-agent-prepared reports; 30 September for reports prepared through a registered tax agent or BAS agent. Knowing which category applies to your business avoids an unnecessary early rush.
If your bookkeeping is not keeping pace with your obligations, our accounting team can help you stay current. For broader tax compliance support, our business tax and accounting teams are available year-round.