Key Tax Dates 2026–27: BAS, Payday Super, FBT and Lodgment Deadlines

Missing an ATO date costs money twice: once in penalties and interest, and again in the scramble that produces rushed, error-prone lodgments. This is our one-page calendar of the deadlines that matter for individuals, sole traders, companies, trusts and SMSFs in Victoria for the 2026–27 financial year, starting with the rules that changed on 1 July 2026. Bookmark it, or let our Frankston and Ringwood East accountants manage every date for you.

What changed on 1 July 2026

• •Payday Super started. Employers must now pay superannuation guarantee with each pay run, and contributions must reach the employee's fund within 7 business days of payday. The quarterly payment due on 28 July 2026 was the last under the old system
• •The 16% tax bracket fell to 15% on income between $18,201 and $45,000, worth up to $268 a year before Medicare. It falls again to 14% on 1 July 2027
• •The $20,000 instant asset write-off was made permanent for small businesses with aggregated turnover under $10 million. Announced in the May 2026 Federal Budget and legislated on 26 August 2026, it ends the year-by-year extensions
• •The concessional super contributions cap rose to $32,500 (from $30,000). The Division 293 threshold stays at $250,000
• •The super guarantee rate is 12%, the final step of the legislated increases, and now applies to "qualifying earnings" under Payday Super
• •ASIC fees were indexed: company registration is $636 and the annual review fee for a proprietary company is $342

Quarterly BAS due dates 2026–27

If you lodge your own BAS, these are the standard dates. If you lodge through a registered agent like Counting Beans A.F., you generally get the extended date shown in brackets.

• •Q1 (July to September 2026): 28 October 2026 (agent: 25 November 2026)
• •Q2 (October to December 2026): 28 February 2027 (no agent extension; the standard date is already extended for the holiday period)
• •Q3 (January to March 2027): 28 April 2027 (agent: 26 May 2027)
• •Q4 (April to June 2027): 28 July 2027 (agent: 25 August 2027)

Monthly BAS lodgers: the 21st of the following month, every month. PAYG instalments for individuals and companies are due on the same quarterly dates as the BAS. Estimate your GST with our GST and BAS calculator, or hand the whole thing to our bookkeeping and BAS team.

Superannuation guarantee under Payday Super

From 1 July 2026 there are no quarterly super deadlines for employers. Instead:

• •Super guarantee must be paid at the same time as wages, and land in the fund within 7 business days of the payday
• •The rate is 12% of qualifying earnings
• •Late or short payments attract the redesigned super guarantee charge, which is now calculated per payday and includes interest and an administrative uplift, and is not tax-deductible
• •Your payroll software needs to be set up for per-pay super, and your clearing house needs to be fast enough to meet the 7-day window

This is the biggest payroll process change in years for small employers. If you are still running super as a quarterly job, talk to our payroll services team now rather than after the first shortfall notice.

Income tax return due dates

Individuals and sole traders

• •Self-lodging: 31 October 2026 for the 2025–26 return. That is a Saturday this year, so plan for Friday 30 October
• •Through a registered tax agent: most individuals get until 15 May 2027, provided they are on the agent's client list before 31 October 2026. If your last return produced a tax bill of $20,000 or more, the date is 31 March 2027. Overdue prior-year returns must be lodged first

Read the full explainer in 2026 tax return deadline: what 31 October means for you.

Companies, trusts, partnerships and SMSFs

Most entities that lodge through a tax agent and have a good lodgment history are due on 15 May 2027. Some have earlier dates: newly registered entities and first-year SMSFs are generally due 28 February 2027, larger entities and those with a poor lodgment history can be due 31 October 2026 or 15 January 2027, and SMSFs lodging their own annual return are due 28 February 2027. We confirm the exact date for every client entity at the start of the year.

Fringe benefits tax (FBT)

• •The FBT year runs from 1 April 2026 to 31 March 2027
• •FBT returns lodged by employers themselves are due 21 May 2027
• •FBT returns lodged electronically through a tax agent are due 25 June 2027
• •Payment is due on the same dates

The FBT year ends before the income tax year, so employee cars, Christmas parties, gifts and entertainment from December 2026 land in the 2027 FBT return. If you provide any benefits to staff, or you drive a company car, our FBT service can tell you whether a return is required and how to reduce it.

Other dates every Victorian business should know

• •Single Touch Payroll finalisation: 14 July 2027 for the 2026–27 year
• •Taxable payments annual report (TPAR): 28 August 2027 for businesses in building and construction, cleaning, courier, road freight, IT and security services that pay contractors
• •Super contributions for a 2026–27 deduction: must be received by the fund by 30 June 2027, not just paid. Employer super paid in early July counts for the following year
• •ASIC annual review: the fee is due within 2 months of your company's annual review date (usually the anniversary of registration)
• •Victorian payroll tax: monthly returns are due on the 7th of the following month once wages exceed the annual threshold; the annual reconciliation is due 21 July 2027
• •Trust distribution resolutions: must be made by 30 June 2027 (earlier if your deed says so), or income can be taxed to the trustee at the top rate
• •Division 7A loans: minimum yearly repayments on shareholder loans are due by 30 June 2027

The dates that save you money, not just penalties

A calendar is only half the job. The dates below are where planning turns into real savings, and they all sit before 30 June 2027:

• •Personal deductible super contributions and salary sacrifice: use the new $32,500 concessional cap, and check carry-forward unused caps if your total super balance is under $500,000. See our salary sacrifice calculator
• •Instant asset write-off: an asset costing under $20,000 must be first used or installed ready for use by 30 June to be deducted this year
• •Prepaying deductible expenses (interest, insurance, subscriptions) for up to 12 months ahead, if cash flow allows
• •Writing off bad debts and obsolete stock before year end
• •Reviewing whether a company or trust structure suits your profit level: our guide to sole trader vs company in 2026–27 has the numbers

Our tax planning appointments run from March to June each year for exactly this reason.

Let us manage the calendar

Every client of Counting Beans A.F. sits on our ATO lodgment program, which brings later due dates for returns and BAS and means we are notified of anything the ATO issues to you. Book at our Frankston office (formerly Paganoni Accounting) on 03 9769 6431 or our Ringwood East office on 03 9870 1477. Appointments are in person, by phone or by video.

Frequently asked questions

What happens if I lodge my BAS late

The ATO can apply a failure-to-lodge penalty for each 28-day period the BAS is late, and general interest charge accrues on any amount owing. If you know you'll be late, lodging on time with a payment arrangement is far cheaper than lodging late.

Do I still need to pay super quarterly in 2026–27

No. From 1 July 2026 super guarantee is paid with each pay run under Payday Super, and must reach the fund within 7 business days of payday.

Can a tax agent get me more time to lodge

Usually, yes. Registered agents have a separate ATO lodgment program with later due dates for most returns and BAS, but you need to be on the agent's client list before the standard due date.

Dates in this article are based on ATO published due dates for 2026–27 as at 24 September 2026. Due dates depend on your entity type and lodgment history and can change; we confirm your specific dates when you become a client. General information only.