--- title: "BAS & Tax Due Dates 2026-27: ATO Calendar" description: "Self-lodged tax returns due 31 Oct 2026 (2 Nov, as it's a Saturday). Quarterly BAS: 28 Oct, 1 Mar, 28 Apr, 28 Jul. Agent dates, FBT and TPAR." image: https://42advisory.com.au/hubfs/Images/WebP/melbourne-small-business-accounting-consultation-42-advisory.webp --- [Skip to Content](https://42advisory.com.au/42-advisory-blog/key-ato-due-dates-bas-payg-fbt-super-tpar#body) [![42\_Advisory\_Logo\_Header](https://42advisory.com.au/hubfs/42_Logo_Header.svg "42_Advisory_Logo_Header")](https://42advisory.com.au/) Toggle Menu - Accounting & Tax Toggle children for Accounting & Tax - [Small Business Accountants](https://42advisory.com.au/services/small-business-accountant-melbourne) - [Personal Tax Returns & Advice](https://42advisory.com.au/services/personal-tax-accountant-melbourne) - [BAS & IAS Lodgement](https://42advisory.com.au/services/bas-ias-accountant-services-melbourne) - [Tax Compliance](https://42advisory.com.au/services/small-business-tax-compliance-melbourne) - [SMSF Accountants](https://42advisory.com.au/services/smsf-accountant-melbourne) - [Property Tax](https://42advisory.com.au/services/property-tax-accounting-melbourne) - [Bookkeeping](https://42advisory.com.au/services/small-business-bookkeeping-melbourne) - [CPA Accountants & Business Advisors](https://42advisory.com.au/services/cpa-accountant-melbourne) - [Local Accountants](https://42advisory.com.au/accountants) - Business Advisory Toggle children for Business Advisory - [Business Advisory & 3-Way Forecasting](https://42advisory.com.au/services/business-advisory-forecasting) - [Tax Planning](https://42advisory.com.au/services/tax-planning-melbourne) - [R&D Tax Incentive Services](https://42advisory.com.au/services/r-and-d-tax-incentive) - [Business Valuation](https://42advisory.com.au/services/business-valuations) - [Buying a Business](https://42advisory.com.au/services/buying-a-business-due-diligence-melbourne) - [Finance Broking Overview](https://42advisory.com.au/finance/) - [Residential Finance](https://42advisory.com.au/finance/residential-finance-services-melbourne) - [Commercial Finance](https://42advisory.com.au/finance/commercial-finance-services) - [Asset Finance](https://42advisory.com.au/finance/asset-finance-solutions) - Industries Toggle children for Industries - [Accounting for Doctors](https://42advisory.com.au/industries/accounting-advisory-for-doctors-dentists-health-practices) - [E-Commerce & Online Retail](https://42advisory.com.au/industries/ecommerce-accountants-melbourne) - [Tech, SaaS & IT](https://42advisory.com.au/industries/tech-saas-accounting) - [MMA, BJJ & Muay Thai Gyms](https://42advisory.com.au/industries/martial-arts-combat-sports-gym-accountants-melbourne-42-advisory) - [Cafés, Restaurants & Retail Stores](https://42advisory.com.au/industries/cafés-restaurants-retail-stores) - [Crypto Tax for Investors & Traders](https://42advisory.com.au/industries/crypto-tax-accounting-for-investors-traders) - [Builders, Contractors & Trades](https://42advisory.com.au/industries/builders-tradies-accountants-melbourne) - [Startup Accounting & Advisory](https://42advisory.com.au/industries/startup-accounting-advisory-services-melbourne) - [Professional Services Firms](https://42advisory.com.au/industries/professional-services) - [Automotive & Mechanical Services](https://42advisory.com.au/industries/automotive-accountants-melbourne) - [About Us](https://42advisory.com.au/about) - [Contact Us](https://42advisory.com.au/contact-us) - [Resources](https://42advisory.com.au/42-advisory-blog) - [(03) 9997 7081](tel:0399977081) [back to blog](https://42advisory.com.au/42-advisory-blog) # BAS & Tax Due Dates 2026-27: ATO Calendar Read Time **28 mins** ![Key ATO Due Dates for Australian Businesses: 2026-27](https://42advisory.com.au/hubfs/Images/WebP/melbourne-small-business-accounting-consultation-42-advisory.webp) Technically reviewed 20 September 2026 by Sergiy Kucherenko CPA. All dates are for the 2026-27 financial year unless stated otherwise. TL;DR Self-lodged 2025-26 tax returns are due 31 October 2026, a Saturday, so 2 November 2026; registered agent clients can have up to 15 May 2027. Quarterly BAS for 2026-27 are due 28 October 2026, 1 March 2027, 28 April 2027 and 28 July 2027, with eligible agent dates of 25 November 2026, 26 May 2027 and a provisional 25 August 2027. Payday Super requires fund receipt within 7 business days of payday. Most owners do not need an explanation of the tax system. They need to know which date applies to them, and whether their accountant has bought them more time. The calendar below answers both in one place. Everything after it explains the conditions, the costs of getting it wrong, and the two 2026-27 changes that catch businesses out. Looking for your personal tax return deadline? Self-lodged 2025-26 returns are due 2 November 2026, because 31 October 2026 falls on a Saturday. If you use a registered tax agent, contact them before 31 October 2026 to join their lodgement program; most individuals then have up to 15 May 2027. The [tax return due dates table](https://42advisory.com.au/42-advisory-blog/key-ato-due-dates-bas-payg-fbt-super-tpar#tax-return-due-dates) below sets out every client type. General interest charge 11.51% p.a. October to December 2026 quarter, compounded daily, not deductible Failure to lodge penalty unit $364 From 1 July 2026, per 28-day block, where a penalty is applied Payday Super deadline 7 business days From each payday, measured on fund receipt ## The 2026-27 ATO compliance calendar Dates shown are the date you can actually lodge or pay, with weekend and public holiday adjustments already applied. Where a nominal date differs, it appears in brackets. Agent dates apply only if you are on a registered agent's lodgement program and meet the conditions in the final column. | Obligation | Period | Standard date | Eligible agent date | Conditions | | --- | --- | --- | --- | --- | | Income tax return (individuals and sole traders) | 2025-26 | **2 Nov 2026** (nominal 31 Oct, a Saturday) | Up to 15 May 2027 on a registered agent program | Contact your agent before 31 Oct 2026 to join their program. Payment for self-lodgers: 23 Nov 2026 (nominal 21 Nov, a Saturday) | | Quarterly BAS or IAS | Q1: Jul to Sep 2026 | 28 Oct 2026 | 25 Nov 2026 | Lodged and paid electronically by an eligible agent | | Quarterly BAS or IAS | Q2: Oct to Dec 2026 | **1 Mar 2027** (nominal 28 Feb, a Sunday) | None | No lodgement program concession for this quarter | | Quarterly BAS or IAS | Q3: Jan to Mar 2027 | 28 Apr 2027 | 26 May 2027 | As above | | Quarterly BAS or IAS | Q4: Apr to Jun 2027 | 28 Jul 2027 | **25 Aug 2027 (provisional)** | ATO confirms this date when the 2027-28 program is developed | | Monthly BAS or IAS | Each month | 21st of the following month | Same, except December 2026: **22 Feb 2027** (nominal 21 Feb, a Sunday) | December concession: turnover up to $10m, monthly GST cycle, electronic lodgement, not a deferred GST registrant | | Super guarantee (Payday Super) | Every payday | Fund receipt within 7 business days of payday | No agent extension | 20 business days for a new employee or new fund; other limited exceptions | | STP finalisation | 2025-26 payroll year | 14 Jul 2026 *(past)* | Deferral on application | Closely held payees: 30 Sep 2026, or the payee's return due date for employers with 19 or fewer employees | | TPAR | 2025-26 contractor payments | 28 Aug 2026 *(past)* | Same date | Next TPAR (2026-27) due 28 Aug 2027 | | Annual PAYG instalment notice | 2025-26 | 21 Oct 2026 | Same date | Lodge only if varying the amount | | FBT return | 1 Apr 2026 to 31 Mar 2027 | 21 May 2027 | 25 Jun 2027 if lodged electronically by an agent | Return required only if FBT is payable or instalments were paid; you must be the agent's FBT client by 21 May 2027 | | Trust distribution resolutions | 2026-27 | 30 Jun 2027 | No extension | Earlier if the trust deed requires it | Sources: [ATO registered agent lodgment program, activity statements](https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/registered-agent-lodgment-program/due-dates-by-obligation-type/activity-statements) and [ATO lodgment and payment dates on weekends or public holidays](https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/registered-agent-lodgment-program/lodgment-and-payment-dates-on-weekends-or-public-holidays). ### Book a compliance calendar review A 30 minute online session in which we confirm your GST, PAYG withholding and FBT registrations, identify any outstanding lodgements, work out which agent program dates you actually qualify for, and set out the cash you will need on each date between now and 30 June 2027. [Book a calendar review](https://42advisory.com.au/meetings/42advisory/initial-meeting-online) ## Are tax agent extensions automatic? No. Registered agent lodgement program dates are concessions, not entitlements. Eligibility depends on the taxpayer's circumstances, lodgement history and compliance record, and some statement types are excluded. A client with prior year returns outstanding at 30 June 2026 keeps a 31 October 2026 due date rather than the later program date. Three conditions decide whether the later dates in the table above apply to you. First, you must be on the agent's client list with the ATO before the relevant date. Second, your lodgement history must be clean; outstanding prior year returns push you back to the earliest date. Third, the statement itself must qualify. Quarterly activity statements that include PAYG monthly instalments, that belong to a consolidated group head entity, or that run on a monthly GST cycle do not attract the four week concession. The June 2027 quarter date of 25 August 2027 carries a further caveat. The ATO publishes it as provisional and confirms it when the 2027-28 lodgment program is developed. Treat it as indicative when you plan cash flow that far ahead. ## What does it actually cost to lodge a BAS late? Two separate amounts can apply. A failure to lodge on time penalty may be imposed at one penalty unit, $364 from 1 July 2026, for each 28 day block or part block, capped at five units for a small entity. General interest charge accrues separately on the unpaid amount at 11.51 per cent per annum for the October to December 2026 quarter, compounded daily. The failure to lodge penalty is discretionary. The ATO states that it generally does not apply penalties in isolated cases of late lodgement, usually warns by phone or in writing first, and takes individual circumstances into account. It also does not normally apply a penalty where the late document results in a refund or a nil result. Where a penalty is imposed, it can be remitted on application. Entity size drives the multiplier, and it is not determined by turnover alone. The ATO looks at withholding status, assessable income for the income year, and current GST turnover in the month the lodgement was due. A small withholder attracts one unit per block; a medium entity attracts twice the base penalty and a large entity five times. General interest charge behaves differently. It is automatic, it compounds daily, and since 1 July 2025 it is [no longer deductible](https://www.ato.gov.au/about-ato/new-legislation/in-detail/businesses/deny-deductions-for-ato-interest-charges). That last change matters more than most owners realise: ATO debt at 11.51 per cent after tax is now more expensive than most commercial overdrafts. ### Worked example: a 60 day delay on a $20,000 BAS A Melbourne trades business with $800,000 turnover misses its September 2026 quarter BAS, due 28 October 2026, and lodges and pays on 27 December 2026 with $20,000 owing. This example is illustrative only. - General interest charge: 60 days at a daily rate of 0.03153425 per cent, compounded, is approximately **$382**. Not deductible. - Failure to lodge penalty, if imposed: 60 days spans three 28 day blocks, so 3 x $364 = **$1,092**. Subject to the ATO's discretion and to remission. - Worst case total: roughly **$1,474**. If no penalty is applied, the cost is the $382 of interest. Interest calculated using the [ATO general interest charge rate](https://www.ato.gov.au/tax-rates-and-codes/general-interest-charge-rates) for the October to December 2026 quarter. Penalty position per [ATO failure to lodge on time penalty](https://www.ato.gov.au/individuals-and-families/paying-the-ato/interest-and-penalties/penalties/failure-to-lodge-on-time-penalty) guidance. Where cash is the constraint rather than the paperwork, lodge on time and negotiate a payment plan. Lodging late attracts both exposures; lodging on time and paying late attracts only interest. Our guide to [BAS and tax for south east Melbourne small businesses](https://42advisory.com.au/42-advisory-blog/bas-and-tax-guide-for-south-east-melbourne-small-businesses) sets out the preparation steps, and disciplined [bookkeeping](https://42advisory.com.au/services/small-business-bookkeeping-melbourne) is what makes on time lodgement routine rather than a scramble. ## When are 2025-26 income tax returns due, and when is the tax payable? Self-lodged 2025-26 returns are due 31 October 2026, which falls on a Saturday, so 2 November 2026. Tax on a self-lodged return is payable by 21 November 2026, a Saturday, so 23 November 2026. Returns lodged through a registered agent follow the agent program, with due dates from 31 October 2026 to 15 May 2027 depending on the client's circumstances. | 2025-26 return, client type | Lodgement due | | --- | --- | | Self-lodged individuals and sole traders | 2 Nov 2026 (nominal 31 Oct) | | Individuals and trusts with prior year returns outstanding at 30 Jun 2026 | 2 Nov 2026 (nominal 31 Oct) | | Large and medium companies and trusts, taxable in the latest year lodged | 1 Feb 2027 (nominal 31 Jan) | | Large and medium companies and trusts, non-taxable or new registrant | 1 Mar 2027 (nominal 28 Feb) | | Individuals and trusts whose latest return produced a liability of $20,000 or more | 31 Mar 2027 | | All remaining individuals, trusts, partnerships and small companies on the agent program | 15 May 2027, with a 5 Jun 2027 concession if payment is also made by that date | For individual and trust clients on the 15 May 2027 program, payment is staggered by lodgement date: 21 March 2027 if the return is lodged up to 12 February 2027, 21 April 2027 if lodged between 13 February and 12 March 2027, and 5 June 2027 if lodged from 13 March 2027. The actual date on your notice of assessment prevails, because processing time can move it. Where an earlier due date applies, tax is payable on the later of 21 days after the lodgement due date or 21 days after the notice of assessment is deemed received. ### How the timing difference works in practice An individual client came to us in October 2025 with substantial 2024-25 tax payable from capital gains and investment income, planning to self-lodge. Self-lodging would have meant lodgement by 31 October 2025 and payment by 21 November 2025. On the agent lodgement program his return was not due until 15 May 2026, with the payment date set by when the return was lodged and by his notice of assessment. He held the funds in an interest bearing account in the interim, remained fully compliant, and incurred no penalties or interest. The benefit was the timing, not a reduction in tax, and it depended on him being eligible for the program with no outstanding prior year returns. ### Not sure which dates apply to you? Eligibility for agent program dates turns on your lodgement history and your entity type. Send us the detail and we will tell you where you stand. [Contact us](https://42advisory.com.au/contact-us) ## How has Payday Super changed super deadlines and deductions? From 1 July 2026, employers must pay super with every pay run and contributions must be received by the employee's fund within 7 business days of payday. Super is calculated on qualifying earnings, a broader base than ordinary time earnings, and the super guarantee rate is 12 per cent for 2026-27. The [ATO payment deadline rules](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/paying-super-on-payday/payment-deadlines-for-payday-super) also allow 20 business days for a first contribution to a new employee or a new fund. Beyond the deadline itself, two points are widely misreported, and both affect the numbers in your accounts. ### The new super guarantee charge is generally deductible Under the former quarterly regime the SGC was not deductible. That has changed. The [Treasury Laws Amendment (Payday Superannuation) Act 2025](https://www.legislation.gov.au/C2025A00057/asmade) repealed sections 26-95 and 290-95 of the *Income Tax Assessment Act 1997* at Schedule 1 items 80 and 92, with effect from 1 July 2026. The [ATO confirms](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/missed-or-late-payday-super-payments/the-new-super-guarantee-charge) that an employer can claim a deduction for an amount of SGC paid, subject to the ordinary deduction requirements. Three things remain outside the deduction. General interest charge accruing on unpaid SGC is not deductible. The late payment penalty, a flat 25 per cent or 50 per cent of unpaid SGC depending on prior breaches, is not deductible. And SGC liabilities arising under the old quarterly regime, for shortfalls up to 30 June 2026, keep their former non-deductible treatment. ### Meeting the payment deadline does not fix the deduction year These are two different clocks. The 7 business day rule is a compliance deadline. The deduction rule is separate: under section 290-60(3) of the *Income Tax Assessment Act 1997* a contribution is deductible only in the income year in which it is made, and a contribution is made when the fund receives it, not when the employer pays it away. So a contribution for a late June 2027 payday, paid on time and received by the fund in early July 2027, is fully compliant with Payday Super and deductible in the 2027-28 year, not 2026-27. The safe harbour many small employers relied on here is no longer available. The [Small Business Superannuation Clearing House closed on 1 July 2026](https://www.ato.gov.au/businesses-and-organisations/small-business-newsroom/the-small-business-superannuation-clearing-house-is-closing), so the practical compliance approach in [PCG 2020/6](https://www.ato.gov.au/law/view/pdf?DocId=COG%2FPCG20206%2FNAT%2FATO%2F00001&filename=law%2Fview%2Fpdf%2Fcog%2Fpcg2020-006.pdf&PiT=99991231235958), which let employers deduct in the year they paid the clearing house rather than the year the fund received the money, has nothing left to apply to. If you want June contributions deductible in the same year, pay early enough for the fund to receive them by 30 June and keep the fund receipt as evidence. ## Do you have to lodge an FBT return if you provide fringe benefits? Not always. An FBT return is required for the year ending 31 March only where FBT is payable on benefits provided, or where FBT instalments were paid through activity statements. Providing benefits that reduce to nil taxable value does not by itself create a lodgement obligation. Registered employers with nothing to lodge should send a notice of non-lodgement. Our [FBT return guide](https://42advisory.com.au/42-advisory-blog/fbt-return-guide-due-dates-exemptions-and-why-use-a-tax-agent) covers due dates, exemptions and lodgement. The 2026-27 FBT year runs 1 April 2026 to 31 March 2027. A [return is due 21 May 2027](https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/fbt-registration-lodgment-payment-and-reporting/lodging-your-fbt-return-and-paying), extended to 25 June 2027 where a registered agent lodges electronically and you were their FBT client by 21 May 2027. If you are registered for FBT but have no return to lodge, lodge a [Fringe benefits tax notice of non-lodgment (NAT 3094)](https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-non-lodgment-notice) by the due date. That stops the ATO chasing a return you do not owe. The calculation still has to be done before you can conclude nothing is payable. Employers paying FBT instalments must lodge all activity statements for the FBT year, including the March quarter, before lodging the FBT return. Where vehicles are involved, the [electric vehicle FBT exemption](https://42advisory.com.au/42-advisory-blog/electric-vehicle-fbt-exemption-for-small-business-owners-in-melbourne) is often the difference between a return and a non-lodgement notice. ## The annual obligations owners most often miss - **[STP finalisation](https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/single-touch-payroll/start-reporting/end-of-year-finalisation-through-stp).** Due 14 July each year so employees receive a tax ready income statement. Closely held payees have until 30 September, and small employers with 19 or fewer employees and only closely held payees have until the payee's own return due date. The 2025-26 finalisation date of 14 July 2026 has passed; if you missed it, finalise now and apply for a deferral. - **TPAR.** Contractor payments in building and construction, cleaning, courier and road freight, IT and security services. The 2025-26 report was due 28 August 2026 and that date has passed. The 2026-27 report is due 28 August 2027. - **Trust distribution resolutions.** Signed by 30 June 2027 for the 2026-27 year, or earlier if the deed says so. Missing this can leave income taxed at the top marginal rate plus Medicare levy. See our guide to [how trusts work in Australia](https://42advisory.com.au/42-advisory-blog/trusts-in-australia-how-they-work). - **Annual GST return.** Due with the income tax return, or by 1 March 2027 (nominal 28 February) where no income tax return is required. ## How to check your accountant has lodged on time - Log in to myGov for individuals, or Online services for business for entities with an ABN. - Open Tax, then Activity statements, or Lodgments, then Activity statements. - Check the status of each period: lodged, not lodged, or overdue. - Review the account balance for unpaid amounts and any general interest charge already posted. - If anything is outstanding, ask your accountant for an explanation and a date. Deadlines are the visible part of a larger question, which is whether your reporting is accurate enough to lodge without rework. That is a different conversation depending on the business: an [e-commerce operation](https://42advisory.com.au/industries/ecommerce-accountants-melbourne) reconciling multiple settlement gateways has a different problem from a [medical or dental practice](https://42advisory.com.au/industries/accounting-advisory-for-doctors-dentists-health-practices) managing service trust arrangements, or an [early stage business](https://42advisory.com.au/industries/startup-accounting-advisory-services-melbourne) reporting to investors. We work with all three from our [Melbourne practice](https://42advisory.com.au/accountants), including clients in [Oakleigh](https://42advisory.com.au/accountants/oakleigh), [Carnegie](https://42advisory.com.au/accountants/carnegie) and [Caulfield](https://42advisory.com.au/accountants/caulfield). ## Key takeaways - Diarise the four quarterly BAS dates: 28 October 2026, 1 March 2027, 28 April 2027 and 28 July 2027. - Confirm in writing which agent program dates you qualify for. They are concessions tied to your lodgement history, not automatic entitlements, and 25 August 2027 is provisional. - Treat ATO debt as expensive money. GIC is 11.51 per cent for the December 2026 quarter and has not been deductible since 1 July 2025. - If cash is short, lodge on time and arrange a payment plan. Late lodgement adds a penalty exposure that late payment alone does not. - Check your payroll pays super every pay run with fund receipt inside 7 business days, and pay June contributions early enough for the fund to receive them by 30 June if you want the deduction that year. - Lodge an FBT notice of non-lodgement if you are registered but have no FBT payable, rather than lodging a nil return or lodging nothing at all. ### Get your 2026-27 dates confirmed in writing We will review your registrations, outstanding lodgements and program eligibility, then give you a dated calendar with the cash required against each obligation through to 30 June 2027. [Book an online meeting](https://42advisory.com.au/meetings/42advisory/initial-meeting-online) **Disclaimer:** The information provided in this article is general in nature and does not constitute specific tax, legal, or financial advice. Due dates change, and registered agent lodgement program dates depend on individual circumstances and lodgement history. We recommend seeking professional advice tailored to your individual circumstances. 42 Advisory is a CPA firm and Registered Tax Agent. ## Frequently asked questions ### What is the deadline for 2026 tax returns in Australia? If you lodge your own 2025-26 return, the deadline is 31 October 2026. That date is a Saturday, so you can lodge on Monday 2 November 2026. If you use a registered tax agent and contact them before 31 October 2026, a later date applies, up to 15 May 2027 for most individuals, unless prior year returns are outstanding. ### What period does the 2026 tax return cover? The 2026 tax return covers the 2025-26 income year, which ran from 1 July 2025 to 30 June 2026. Income earned and deductions incurred in that period are reported in the return due by 31 October 2026, or later if you lodge through a registered tax agent. ### What happens if I miss the 31 October tax return deadline? Lodge as soon as you can. The ATO may impose a failure to lodge on time penalty of $364 per 28 day block from 1 July 2026, although it generally does not penalise isolated late lodgement. General interest charge applies to tax paid after the due date. A registered tax agent can still lodge a late return for you and, where appropriate, ask the ATO to remit any penalty. ### What are the BAS due dates for 2026-27? 28 October 2026 for the September quarter, 1 March 2027 for the December quarter because 28 February falls on a Sunday, 28 April 2027 for the March quarter and 28 July 2027 for the June quarter. Eligible registered agent clients lodging electronically get 25 November 2026, 26 May 2027 and a provisional 25 August 2027. The December quarter has no agent concession. ### Are tax agent lodgement extensions guaranteed? No. They are concessions under the ATO's lodgement program and depend on your circumstances, entity type and compliance history. Outstanding prior year returns at 30 June 2026 keep a client on the earliest due date, and certain activity statement types are excluded from the four week deferral. ### Is the 25 August 2027 agent date confirmed? Not yet. The ATO publishes 25 August 2027 for the June 2027 quarter as subject to confirmation when the 2027-28 lodgment program is developed. Plan to it, but verify before relying on it. ### Is the new super guarantee charge tax deductible? Generally yes, for shortfalls arising from 1 July 2026. The Treasury Laws Amendment (Payday Superannuation) Act 2025 repealed sections 26-95 and 290-95 of the ITAA 1997, so SGC paid is deductible subject to the ordinary deduction requirements. General interest charge on unpaid SGC and the late payment penalty remain non-deductible, as do SGC liabilities under the former quarterly regime. ### If I pay super within 7 business days, do I get the deduction in that year? Not necessarily. Compliance timing and deduction timing are separate. Under section 290-60(3) of the ITAA 1997 the deduction falls in the income year the contribution is made, and a contribution is made when the fund receives it. A June payday contribution received by the fund in July is on time for Payday Super but deductible in the following income year. ### When did ATO interest stop being deductible? General interest charge and shortfall interest charge incurred on or after 1 July 2025 are not deductible, including interest relating to debts from earlier income years. The change was made by the Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025. ### Will I definitely be penalised for lodging a BAS late? No. A failure to lodge on time penalty may be imposed, but the ATO states it generally does not apply penalties in isolated cases of late lodgement, usually warns first, and considers individual circumstances. Where applied to a small entity the penalty is $364 per 28 day block from 1 July 2026, capped at five blocks, and remission can be requested. General interest charge, by contrast, applies automatically. ### Do I have to lodge an FBT return if I provide fringe benefits? Only if FBT is payable for the year ending 31 March, or you paid FBT instalments through your activity statements. If you are registered for FBT but have no return to lodge, send the ATO a notice of non-lodgement by the due date. ### When is the December monthly BAS due? 22 February 2027, because the nominal 21 February falls on a Sunday. The concession is restricted: it applies to business clients with turnover up to $10 million who report GST monthly and lodge electronically, and is not available to deferred GST registrants. ### When is tax payable after lodging a 2025-26 return? For a self-lodged return, 23 November 2026 because 21 November is a Saturday. For individuals and trusts on the 15 May 2027 agent program, payment is 21 March 2027 if lodged by 12 February, 21 April 2027 if lodged 13 February to 12 March, and 5 June 2027 if lodged from 13 March. The notice of assessment sets the operative date. Need a Hand Keeping Up With ATO Deadlines? ## Let’s Build Your Tax Compliance Calendar — and Keep You Ahead of Every Due Date [Book a Consultation](https://42advisory.com.au/meetings/42advisory/initial-meeting-online) ![](https://42advisory.com.au/hubfs/sergiy-kucherenko-cpa-director-42-advisory.jpg) [mailto:skucherenko@42advisory.com.au](mailto:skucherenko@42advisory.com.au) ##### Sergiy Kucherenko Sergiy Kucherenko is the founder and director of 42 Advisory and a member of CPA Australia. He has spent his career in public practice, working with business owners on tax, structuring and the practical problems that come with running a growing company. Before accounting, Sergiy trained as an engineer and studied computer science. The habit of building systems stuck. It is why the practice runs cloud-first and heavily automated, with Xero at the centre rather than paper files, and why he is comfortable acting for clients whose businesses are technical, software companies in particular. His client work covers medical technology, telecommunications, SaaS, construction and trades, and healthcare, including general practice and dental groups. Some clients come to him at incorporation; others when they are restructuring, acquiring or preparing to sell. The areas he knows best are service trust arrangements for medical practices, revenue recognition for SaaS businesses, and cash flow management in construction. Share the Love [mailto:?subject=BAS%20%26%20Tax%20Due%20Dates%202026-27%3A%20ATO%20Calendar&body=https%3A%2F%2F42advisory.com.au%2F42-advisory-blog%2Fkey-ato-due-dates-bas-payg-fbt-super-tpar](mailto:?subject=BAS%20%26%20Tax%20Due%20Dates%202026-27%3A%20ATO%20Calendar&body=https%3A%2F%2F42advisory.com.au%2F42-advisory-blog%2Fkey-ato-due-dates-bas-payg-fbt-super-tpar) You May Like These ## Related Articles ![](https://42advisory.com.au/hs-fs/hubfs/settlement-accounting-ecommerce-payouts-42advisory.webp?width=700&name=settlement-accounting-ecommerce-payouts-42advisory.webp) ### [Settlement Accounting: Gross vs Net Payouts](https://42advisory.com.au/42-advisory-blog/settlement-accounting-gross-vs-net-payouts) Understand Amazon and Shopify payouts, GST and platform fees. An Australian settlement accounting gu... 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