Key Tax Due Dates
Registered agent lodgment program due dates for May 2026
Last updated 1 July 2025
Here are the key lodgment and payment dates for May 2026.
12 May
Quarter 3 activity statements for January to March are due for lodgment and payment if lodged electronically.
This applies where the business is eligible for the two-week lodgment concession.
15 May
Taxable not-for-profit organisations need to either lodge their income tax return or submit a non-lodgment advice form by this date.
Taxable NFPs automatically receive this concessionary due date.
21 May
FBT returns are due for lodgment if you prepare your own return. Payment is also due on this date.
If your tax agent is preparing your FBT return, a different due date may apply.
April monthly activity statements are also due for lodgment and payment on this date.
28 May
If you did not pay your Quarter 3 super guarantee contributions on time, you need to lodge and pay the Superannuation guarantee charge statement for the January to March 2026 quarter by this date to avoid further penalties.
The super guarantee charge is generally more than the super contributions that would have been paid on time, and it is not tax deductible.
If late super contributions are received by the fund before 30 June 2026, you may be able to offset those late payments against the super guarantee charge for Quarter 3 or earlier periods.
If you have any questions regarding the above information, please do not hesitate to contact our office to speak to one of our team.
