Key Tax Due Dates
11 August
Activity statements
- Quarter 4 (April to June) activity statements lodged electronically – final date for lodgment and payment.
- Refer to Lodging your activity statements online for information on your eligibility for this later due date.
- Finalising all your PAYG instalments before lodging your tax return will ensure you receive the correct amount of credit in your income tax assessment.
14 August
PAYG withholding
- PAYG withholding payment summary annual report – final date for lodgment.
- Use this to summarise all payments to your employees and other payees, and the amounts withheld from salary and wages and other payments.
- These amounts should have been reported at labels W1 and W2 on previous financial year activity statements.
Employee Share Scheme (ESS) annual report
- ESS annual report – final day for lodgment.
21 August
Activity statements
- July monthly activity statements – final date for lodgment and payment.
GST
- Final date for eligible monthly GST reporters to elect to report GST annually.
28 August
Taxable payments annual report
Taxable payments annual report (TPAR) due for lodgment for:
- building and construction industry;
- government entities;
- cleaning services;
- courier or road freight services;
- information technology services; and
- security, investigation or surveillance services.
Superannuation for Quarter 4, 2026
- Lodge and pay the Quarter 4 (1 April to 30 June) Superannuation Guarantee Charge Statement – quarterly if you did not pay your contributions on time for this quarter, to avoid additional penalties.
- For Quarter 4, you cannot offset contributions you have paid late. Refer to Missed and late super guarantee payments for more options on late contributions for this quarter.
- You cannot claim an income tax deduction for the quarterly superannuation guarantee charge.
31 August
Global and domestic minimum tax
The Combined Global and Domestic Minimum Tax Return and the GloBE Information Return are due on 31 August 2026 for fiscal years ending on 28 February 2025.
If you have any questions regarding the above information, please do not hesitate to contact our office to speak to one of our team.
