Key tax dates 2026-27 for Australian firms and their offshore teams
Self-lodged individual tax returns were due 31 October 2026, with any tax payable by 21 November. Through a registered tax agent, most 2026 returns are due 15 May 2027, with a 5 June concession, provided the client was on the agent's list by 31 October. Quarterly BAS is due 28 October, 28 February, 28 April and 28 July. Agents lodging electronically get until 25 November, 26 May and 25 August, with no extra time for the February quarter.
The full year is below, quarter by quarter, from the ATO's published 2026-27 lodgement program, then a short section on planning around these dates with a team in South Africa.
Serkan Honeine, Co-founder, CoSauce
Published · Last updated
Two rules before the tables
When a due date falls on a Saturday, Sunday or public holiday, you can lodge or pay on the next business day. The ATO counts a public holiday for the whole of any state or territory as a public holiday for everyone. A Labour Day in Perth moves a deadline in Sydney (ATO: dates on weekends or public holidays). Several 2026-27 dates land on weekends and the tables say so.
The agent dates are a concession. The ATO says its published list is a guide only and that it can ask for earlier lodgement. A client's date can also change, for example after a prior year amendment, so the date that counts is the one in Online services for agents (ATO: individuals and trusts). Everything below is for 30 June balancers. Monthly BAS is left out because it is always due on the 21st of the following month, with one December exception noted below.
First quarter dates, July to September 2026
The first quarter closes out 2025-26: STP finalisation (ATO: finalise your STP data), the June quarter BAS (ATO: BAS agent lodgment program 2026-27) and the TPAR (ATO: TPAR).
| Date | What is due | Notes |
|---|---|---|
| 14 July 2026 | STP finalisation for 2025-26. | 30 September for closely held payees if you also have arm's length employees. |
| 28 July 2026 | Quarter 4 2025-26 BAS (paper), PAYG instalment notice, and the last quarterly super guarantee payment. | Super for pay runs from 1 July 2026 follows the Payday Super rules below. |
| 11 August 2026 | Quarter 4 2025-26 BAS if the business lodges electronically itself. | The two-week online concession. |
| 25 August 2026 | Quarter 4 2025-26 BAS lodged electronically by a tax or BAS agent. | Agent concession date. |
| 28 August 2026 | Taxable payments annual report (TPAR). Super guarantee charge statement for quarter 4 if super was late. | No late payment offset for the June 2026 quarter. |
| 30 September 2026 | PAYG withholding payment summary annual report when an agent prepares it. STP finalisation for closely held payees. |
Second quarter dates, October to December 2026
If you lodge your own return, it is due 31 October. If you use a registered tax agent, you need to engage them before 31 October (ATO: preparing your tax return). For firms, it is also the last day to add new clients so their 2026 return is covered by the lodgement program (ATO: due dates by month).
| Date | What is due | Notes |
|---|---|---|
| 21 October 2026 | Annual PAYG instalment notice. | |
| 28 October 2026 | Quarter 1 2026-27 BAS (paper) and PAYG instalment notice. | |
| 31 October 2026 | Self-lodged individual tax returns. Last day to add new clients to your agent list. Returns for anyone with a prior year still outstanding at 30 June 2026. | A Saturday, so the next business day was Monday 2 November. |
| 11 November 2026 | Quarter 1 BAS if the business lodges electronically itself. | |
| 21 November 2026 | Payment for self-lodged individual returns. | A Saturday, so Monday 23 November. |
| 25 November 2026 | Quarter 1 2026-27 BAS lodged electronically by a tax or BAS agent. | Agent concession date. |
| 1 December 2026 | Income tax payment for large and medium companies and super funds, and for companies whose return was due 31 October. | Their return is not due until 31 January. |
Third quarter dates, January to March 2027
The quiet-looking quarter with the hardest BAS date. The December quarter BAS is due 28 February for every lodgement method because that date already includes a one-month extension (ATO: BAS due dates). In 2027 it falls on a Sunday.
| Date | What is due | Notes |
|---|---|---|
| 21 January 2027 | December 2026 monthly BAS. | Clients under $10 million turnover who report GST monthly and lodge electronically through an agent get until 21 February. |
| 31 January 2027 | Tax returns for large and medium entities that were taxable in the latest year lodged. | A Sunday, so Monday 1 February. Payment was due 1 December. |
| 28 February 2027 | Quarter 2 2026-27 BAS for every lodgement method, and the quarter 2 PAYG instalment notice. Returns for non-taxable and new registrant large and medium entities. | No agent concession. A Sunday, followed by Labour Day in WA on 1 March, so the next business day is Tuesday 2 March. |
| 31 March 2027 | FBT year ends. Returns for individuals and trusts whose latest return had a tax liability of $20,000 or more, and for companies and super funds with total income over $2 million. |
Fourth quarter dates, April to June 2027
Most of a firm's individual and small company returns land on 15 May. The FBT return for the year ended 31 March is due 21 May. A tax agent lodging electronically gets until 25 June, provided the client was on the agent's FBT list by 21 May (ATO: lodging your FBT return).
| Date | What is due | Notes |
|---|---|---|
| 28 April 2027 | Quarter 3 2026-27 BAS (paper) and PAYG instalment notice. | |
| 12 May 2027 | Quarter 3 BAS if the business lodges electronically itself. | |
| 15 May 2027 | All remaining 2026 tax returns on the agent program, including most individuals. | A Saturday, so Monday 17 May. Companies and super funds pay on this date too. |
| 21 May 2027 | FBT return and payment for self-lodgers and paper lodgements. Last day to add FBT clients to your agent list. | |
| 26 May 2027 | Quarter 3 2026-27 BAS lodged electronically by a tax or BAS agent. | Agent concession date. |
| 5 June 2027 | Concession for returns due 15 May: individuals and trusts who also pay by this date, and companies and super funds that are non-taxable or due a refund in both years. | A Saturday, then Western Australia Day on Monday 7 June, so Tuesday 8 June. Penalties are waived to this date; it is not a due date. |
| 25 June 2027 | FBT return and payment when a tax agent lodges electronically. | |
| 30 June 2027 | End of the 2026-27 financial year. | Super received by funds by this date is deductible in 2026-27. |
The ATO has already published the first dates of 2027-28. The June 2027 quarter BAS is due 28 July 2027, or 25 August 2027 through an agent. STP finalisation for 2026-27 follows the usual 14 July date.
Payment dates for returns due 15 May
Individuals and trusts with a 15 May due date pay on a staggered timetable. Returns lodged by 12 February 2027 pay by 21 March 2027. Returns lodged from 13 February to 12 March pay by 21 April 2027, and returns lodged from 13 March pay by 5 June 2027 (ATO: individuals and trusts). That decides who you lodge first when a client is managing cash.
Super changed on 1 July 2026
The quarterly super dates are gone for pay runs from 1 July 2026. Under Payday Super, contributions must reach the employee's fund within seven business days after each payday, with some exceptions such as new employees. The rate is still 12%, now applied to qualifying earnings rather than ordinary time earnings, and employers report both through STP (ATO: about Payday Super). The ATO now assesses the super guarantee charge itself. The Small Business Superannuation Clearing House has closed.
The June 2026 quarter was the last one paid under the old rules, due 28 July 2026. Anything a fund received on or after 29 July 2026 is treated under Payday Super instead (ATO: managing the changeover). For a bookkeeping team, super is now a task every pay cycle with a short deadline. What to check each payday is in our Payday Super guide.
Planning the year with an offshore team
South Africa is eight hours behind Sydney, nine in daylight saving, so you get an hour or two of shared time late in your day. Send work in the afternoon and the prepared files are ready for review the next morning. That handover shape suits a dates calendar. Every deadline above is two dates: the day the prepared work has to be in your reviewer's queue, and the day it has to be lodged.
Take the September quarter BAS for a client on your BAS agent list. The quarter ends 30 September and the agent date is 25 November. A plan that uses the time difference looks like this:
- Early October: your bookkeeper in South Africa clears the bank reconciliations and coding queries while your office is asleep. Questions land in your inbox for the morning.
- Mid October: BAS workpapers are prepared and sitting in your Xero file for review.
- Late October and early November: your reviewer checks a batch each morning and sends corrections back in the afternoon. Each correction is fixed overnight.
- By mid November: everything is reviewed and ready for your registered agent to lodge, a week or more before 25 November. The Melbourne Cup public holiday on 3 November is already accounted for.
The review window is the part firms underestimate. Lodgement and sign-off stay with your registered agents, so build the calendar back from your reviewers' capacity, not from the lodgement date. The 15 May run has the same shape: prepared offshore through February and March, reviewed through April, lodged through the first half of May. The staggered payment dates decide who goes first.
Two limits. Anything that needs a live conversation with a client in Sydney business hours stays with your onshore team. And Payday Super's seven business day deadline leaves little room for an overnight handover to go wrong, so payroll needs a same-day check from someone in your office. How we set up the handover and the checklist is in how we work, and a co-founder joins your weekly review. There is a week-by-week transition plan in how to move your firm to offshore bookkeeping.
Questions
When are tax returns due in Australia?
31 October each year if you lodge your own return. Most people who use a registered tax agent get a later date under the agent's lodgement program, usually 15 May, but only if they engaged the agent before 31 October. An outstanding prior year return brings it forward to 31 October.
What is the tax return due date in 2027 if I use a tax agent?
For most individuals and trusts, 15 May 2027. That is a Saturday, so the next business day is Monday 17 May. If your last return had a tax liability of $20,000 or more, the date is 31 March 2027. The 5 June 2027 concession applies to returns due 15 May as long as any tax is paid by then too. Your agent sees the exact date for each client in Online services for agents.
Does a BAS due date move if it falls on a weekend?
Yes. If the due date is on a weekend or public holiday, you have until the next business day to lodge and pay. The quarter 2 BAS on 28 February 2027 is a Sunday. Monday 1 March is Labour Day in Western Australia, which the ATO counts for all states, so the next business day is Tuesday 2 March 2027.
Next step
If the 15 May run or the BAS cycle is where your firm runs out of hands, book a call with me. Bring your client count by lodgement date and who reviews today. We'll map a prepared-offshore, reviewed-onshore calendar for your firm, and if the time difference doesn't suit your work, I'll say so. You can also read how our outsourced bookkeeping service, the Offshore finance desk, works.