Key lodgement and payment dates for Q3 FY 2026 — the January to March 2026 quarter. Refer to the ATO key dates calendar for the full schedule and any updates.
Key dates: January – March 2026
| Date | Obligation |
|---|---|
| 21 January | Lodge and pay December 2025 monthly business activity statement (BAS). PAYG withholding for December also due. |
| 28 January | Make superannuation guarantee contributions for Q2 (October–December 2025) to employees’ funds by this date. Late contributions trigger the superannuation guarantee charge (SGC). |
| 21 February | Lodge and pay January 2026 monthly BAS. PAYG withholding for January also due. |
| 28 February | Lodge and pay December 2025 quarterly BAS if lodging by paper and not an active STP reporter. Pay quarterly PAYG instalment for the December quarter. |
| 21 March | Lodge and pay February 2026 monthly BAS. PAYG withholding for February also due. |
| 25 March | Lodge and pay December 2025 quarterly BAS if lodging electronically through a tax or BAS agent. |
Notes for this quarter
Super contributions: The 28 January deadline for Q2 super is frequently missed over the holiday period. Contributions must be received by each employee’s fund by this date — allowing processing time means payments should be made well before the deadline.
Tax return lodgement: Individuals and entities on a tax agent lodgement program have extended deadlines running through this quarter for prior-year returns. If you’re unsure of your specific lodgement date, confirm with your accountant.
Quarterly BAS: The paper and electronic lodgement deadlines differ by several weeks for the December quarter — most businesses lodging through a registered agent benefit from the later 25 March date.
If you need help staying on top of your Q3 obligations, our bookkeeping and business tax teams are here year-round.