Key ATO due dates for 2026–27: tax returns, BAS and super
The main ATO lodgement and payment dates for individuals and small businesses in 2026–27, including quarterly BAS dates and the new Payday Super rules.
Missing an ATO deadline can mean penalties and interest. Here are the dates most of our individual and small business clients need to know for the 2026–27 year. Dates that fall on a weekend or public holiday move to the next business day.
Individual tax returns (2025–26 year)
- 31 October 2026 – due date if you lodge your own return.
- Later dates with a tax agent – if you become a client of a registered tax agent before 31 October, you can usually lodge later under the agent's lodgement program. Talk to us before 31 October so we can add you.
Quarterly BAS (2026–27 year)
| Quarter | Lodge yourself | Lodged online by a registered agent |
|---|---|---|
| Q1 (July–September 2026) | 28 October 2026 | 25 November 2026 |
| Q2 (October–December 2026) | 28 February 2027 | 28 February 2027 (no extension) |
| Q3 (January–March 2027) | 28 April 2027 | 26 May 2027 |
| Q4 (April–June 2027) | 28 July 2027 | 25 August 2027 (to be confirmed by the ATO) |
The agent dates apply when a registered tax or BAS agent lodges electronically for you, which is one of the simplest ways to buy extra time.
Super for employees
From 1 July 2026, Payday Super means employers pay super for each pay run, and it must reach the employee's fund within 7 business days of payday. The old quarterly super due dates no longer apply to wages paid from that date. Read our Payday Super guide.
Other common dates
- 21 May 2027 – FBT return for the year ending 31 March 2027 if you lodge yourself (later if lodged electronically by a tax agent).
- 28 August 2027 – Taxable payments annual report (TPAR), for businesses that pay contractors in industries such as building and construction, cleaning and courier services.
- Company, trust and partnership returns – due dates depend on the entity's size and lodgement history. We'll confirm yours.
Not sure which dates apply to you? Send us a request and we'll set up a lodgement calendar for your business.
This article is general information only and does not take your personal circumstances into account. It is not financial or tax advice. Tax rules change, so please contact us before acting on it. Information current as at the date above.