- 1300 55 22 30
- info@etairos.com.au
- 112 Siganto Drive Helensvale Qld 4212
TAX CALENDAR
REMINDER
Your accountants need time to process your information before lodgement. Submitting your information with plenty of time to complete the appropriate accounting process is the best way to avoid penalties.
Australian Tax Office (ATO) important dates:
Year 2025
July 1
Start lodging individual tax returns (if lodging yourself, due by 31 Oct)
July 7
Monthly payroll tax return due
July 14
PAYG summaries & Employee Share Scheme statements due
July 21
Lodge & pay June BAS (monthly)
July 21
Annual payroll reconciliation due
July 28
Lodge & pay Q4 BAS (quarterly)
July 28
Super guarantee contributions due (Q4)
August 7
Monthly payroll tax return due
August 14
PAYG summary annual report due
August 14
ESS lodgement due
August 21
Lodge & pay July BAS (monthly)
August 28
TPAR (Taxable Payments Annual Report) due
September 7
Monthly payroll tax return due
September 21
Lodge & pay August BAS (monthly)
October 7
Monthly payroll tax return due
October 21
Lodge & pay September BAS (monthly)
October 28
Lodge & pay Q1 BAS (quarterly)
October 28
Super guarantee contributions due (Q1)
October 31
Last day to lodge individual tax returns (if lodging yourself)
November 7
Monthly payroll tax return due
November 21
Lodge & pay October BAS (monthly)
December 7
Monthly payroll tax return due
Year 2026
January 7
Monthly payroll tax return due
January 21
Lodge & pay December BAS (monthly)
January 28
Super guarantee contributions due (Q2)
February 7
Monthly payroll tax return due
February 21
Lodge & pay January BAS (monthly)
February 28
Lodge & pay Q2 BAS (quarterly)
March 7
Monthly payroll tax return due
March 21
Lodge & pay February BAS (monthly)
April 7
Monthly payroll tax return due
April 21
Lodge & pay March BAS (monthly)
April 28
Super guarantee contributions due (Q3)
April 30
R&D Tax Incentive claims due
May 7
Monthly payroll tax return due
May 15
Company, Trust, Partnership & Individual tax returns due (if using a tax agent)
May 21
Lodge & pay April BAS (monthly)
May 21
FBT return due (paper lodgement)
May 28
FBT return due (electronic lodgement)
June 7
Monthly payroll tax return due
June 21
Lodge & pay May BAS (monthly)
June 25
Final FBT return deadline
June 30
Trust distribution resolutions due
June 30
End of financial year – prepare final accounts for 2025–2026
Note: these dates indicate lodgement obligations. However, in order to complete the work of over a thousand clients, we may ask for information relating to our accounting process earlier than proposed. These dates are a guideline only.
KEY : Tax Calendar Key & Glossary
Term / Acronym
Meaning / Description
BAS (Business Activity Statement)
A form submitted to the ATO to report and pay GST, PAYG instalments, PAYG withholding, and other tax obligations. Lodged either monthly or quarterly.
PAYG (Pay As You Go)
A withholding tax system where employers deduct tax from employees’ wages and remit it to the ATO. Also applies to PAYG instalments for individuals and businesses.
SGC (Superannuation Guarantee Contributions)
The minimum super contributions employers must make on behalf of their eligible employees. Currently 11% (2025). Due quarterly.
TPAR (Taxable Payments Annual Report)
A report required from businesses in certain industries that hire contractors. Discloses payments made to contractors to the ATO.
ESS (Employee Share Scheme)
A scheme that gives employees shares or rights (e.g. options) to acquire shares in the company they work for. Reporting obligations apply.
FBT (Fringe Benefits Tax)
A tax employers pay on non-cash benefits provided to employees, such as a company car or private health cover. The FBT year runs from 1 April to 31 March.
ATO (Australian Taxation Office)
The principal revenue collection agency of the Australian Government.
LRBA (Limited Recourse Borrowing Arrangement)
A structure that allows a Self-Managed Super Fund (SMSF) to borrow for investment (e.g. property), where the lender’s claim is limited to the asset purchased.
STP (Single Touch Payroll)
A reporting system where employers report employees’ payroll information (wages, tax withheld, super) directly to the ATO each pay cycle.
R&D Tax Incentive
A government program providing tax offsets for eligible research and development activities carried out by companies.
Trust Distribution Resolution
A formal document specifying how the income of a trust will be distributed among beneficiaries for the financial year. Must be signed by 30 June.