Key lodgement and payment dates for Q4 FY 2027, the April to June 2027 quarter. This is the busiest period of the tax calendar. The financial year ends on 30 June, and several year-end planning deadlines fall in the same window. Refer to the ATO key dates calendar for the full schedule.
Key dates: April – June 2027
| Date | Obligation |
|---|---|
| 21 April | Lodge and pay March 2027 monthly business activity statement (BAS). PAYG withholding for March also due. |
| 28 April | Lodge and pay the January–March 2027 quarterly BAS if lodging by paper and not an active STP reporter. Pay the quarterly PAYG instalment for the March 2027 quarter. |
| 15 May | Lodge 2026 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. 15 May falls on a Saturday in 2027, so the practical deadline moves to Monday 17 May. |
| 21 May | Lodge and pay April 2027 monthly BAS. PAYG withholding for April also due. |
| 26 May | Lodge and pay the January–March 2027 quarterly BAS if lodging electronically through a registered tax or BAS agent. |
| 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. 5 June falls on a Saturday in 2027, so the practical deadline moves to Monday 7 June. |
| 21 June | Lodge and pay May 2027 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 2027. Final date to complete pension drawdowns, review investment strategies, and action any year-end tax planning. Under payday super, June paydays must be paid within seven business days anyway, so make the final run early enough for contributions to reach employees’ funds by 30 June to count as a deduction in FY 2027. |
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 $32,500 for FY 2027. 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.