Key lodgement and payment dates for Q3 FY 2027, covering the January to March 2027 quarter. Refer to the ATO key dates calendar for the full schedule and any updates.
Key dates: January – March 2027
| Date | Obligation |
|---|---|
| 21 January | Lodge and pay December 2026 monthly business activity statement (BAS). PAYG withholding for December also due. |
| 21 February | Lodge and pay January 2027 monthly BAS. PAYG withholding for January also due. This date falls on a Sunday in 2027, so the practical deadline moves to Monday 22 February. |
| 28 February | Lodge and pay the October–December 2026 quarterly BAS. Pay the quarterly PAYG instalment for the December 2026 quarter. This is the one quarter with no extra time for registered-agent lodgement, because the 28 February date already includes a one-month concession. It falls on a Sunday in 2027, so the practical deadline moves to Monday 1 March. |
| 21 March | Lodge and pay February 2027 monthly BAS. PAYG withholding for February also due. This date falls on a Sunday in 2027, so the practical deadline moves to Monday 22 March. |
Notes for this quarter
Payday super. Since 1 July 2026, super is paid with each pay run rather than quarterly, so there is no 28 January quarterly super deadline this quarter. Contributions must reach each employee’s fund within seven business days of payday, and late payments trigger the superannuation guarantee charge assessed per payday rather than per quarter.
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.
December quarter BAS. The October–December quarter is the only quarter with no extra time for lodging through a registered agent. The 28 February date already builds in a one-month holiday concession, so paper, online and agent lodgers share the same deadline. In 2027 it shifts to Monday 1 March because 28 February is a Sunday.
If you need help staying on top of your Q3 obligations, our bookkeeping and business tax teams are here year-round.