Key lodgement and payment dates for Q4 FY 2026 — the April to June 2026 quarter. This is the busiest period of the tax calendar, with the end of the financial year on 30 June and several year-end planning deadlines falling in the same window. Refer to the ATO key dates calendar for the full schedule.
Key dates: April – June 2026
| Date | Obligation |
|---|---|
| 21 April | Lodge and pay March 2026 monthly business activity statement (BAS). PAYG withholding for March also due. |
| 28 April | Lodge and pay March 2026 quarterly BAS if lodging by paper and not an active STP reporter. Pay quarterly PAYG instalment for the March quarter. Make superannuation guarantee contributions for Q3 (January–March 2026) to employees’ funds by this date. |
| 15 May | Lodge 2025 tax returns for all entities that did not have to lodge earlier — this is the standard extended deadline under the tax agent lodgement program for most individuals, companies, trusts and partnerships. |
| 21 May | Lodge and pay April 2026 monthly BAS. PAYG withholding for April also due. |
| 26 May | Lodge and pay March 2026 quarterly BAS if lodging electronically through a registered tax or BAS agent. |
| 28 May | Lodge and pay March quarter superannuation guarantee charge (SGC) statement if Q3 contributions were not made on time. |
| 5 June | Lodge tax returns for individuals and trusts with a 15 May lodgement date, provided the return results in a nil or refund assessment and any tax payable is paid by this date. |
| 21 June | Lodge and pay May 2026 monthly BAS. PAYG withholding for May also due. |
| 30 June | End of financial year. Final date to make concessional super contributions that are deductible in FY 2026. Final date to complete pension drawdowns, review investment strategies, and action any year-end tax planning. Q4 super guarantee contributions (April–June 2026) are due 28 July 2026, but must be received by employees’ funds before 30 June to count as a deduction in FY 2026. |
End-of-year priorities
The 30 June deadline concentrates several obligations that have meaningful financial consequences if missed:
Superannuation contributions. Concessional contributions are capped at $30,000 for FY 2026. If you haven’t maximised the cap and have carry-forward amounts available, contributions must clear by 30 June to count.
Pension minimums. If you have an account-based pension, the minimum annual drawdown must be taken by 30 June or the fund loses its tax-exempt status on pension assets for the year.
Prepaid expenses. Businesses can claim deductions on prepaid expenses (up to 12 months in advance) in the year the payment is made — but only if paid before 30 June.
Our accounting and business advisory teams can help you review your position before year-end. For bookkeeping support to get your records finalised, get in touch well before the 30 June deadline.