Key lodgement and payment dates for Q3 FY 2026, covering 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. Allow processing time and make payments 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.