Key Tax Due Dates
21 October 2026
The following lodgment and payment obligations are due on 21 October:
- Annual PAYG instalment notice (Form N): Pay the instalment. You only need to lodge the notice if you vary the instalment amount or use the rate method to calculate it.
- PAYG instalment activity statement: Head companies of consolidated groups must lodge and pay their quarter 1, 2026–27 activity statement.
- Monthly business activity statement (BAS): Lodge and pay the September 2026 monthly BAS.
28 October 2026
The following obligations are due on 28 October:
- Quarter 1, 2026–27 activity statement: Lodge and pay if lodging by paper.
- PAYG instalment notice (Form R, S or T): Pay the instalment. Lodge the notice only if you vary the instalment amount.
- TFN withholding for closely held trusts: Lodge and pay the annual activity statement if a trustee withheld amounts from beneficiary payments during the 2025–26 income year.
31 October 2026
31 October is a significant deadline, particularly for tax returns, SMSFs and annual reporting obligations.
Tax return lodgment requirements
New clients and the tax agent lodgment program
31 October is the final date to add new clients to your client list to ensure their 2026 tax return is covered by the lodgment program.
The lodgment program is a concession available to registered tax agents. Your tax agent may still request that you provide documents earlier than the applicable ATO lodgment program due dates.
Outstanding prior-year tax returns
Entities with one or more outstanding prior-year tax returns as at 30 June 2026 must lodge their returns by 31 October.
Keep in mind:
- All outstanding prior-year returns must be lodged, not just the immediately preceding year’s return.
- If all outstanding prior-year returns are lodged by 31 October 2026, the lodgment program due dates will apply to the 2026 tax return.
- SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by 31 October.
Newly registered SMSFs
Newly registered SMSFs, whether taxable or non-taxable, must lodge their annual return by 31 October if the ATO has advised that the first-year return is due on this date.
See the ATO’s Self-managed superannuation fund annual return 2026 instructions.
Entities prosecuted for prior-year non-lodgment
Entities prosecuted for failing to lodge prior-year returns must lodge their tax return by 31 October if they have been advised of this due date.
Some clients may have a different deadline, so check the date specified in the relevant notice or letter.
Payment deadlines may also differ:
- Individuals and trusts: Payment, if required, is due as stated in the notice of assessment.
- Companies and super funds: Payment, if required, is due on 1 December 2026.
SMSFs in this category must lodge their complete annual return by 31 October.
Other annual reporting obligations due 31 October
The following reports and returns are also due on 31 October:
Not-for-profit (NFP) self-review return: Lodge for non-charitable NFP entities with an active Australian business number (ABN) that self-assess as income tax exempt.
Annual investment income report (AIIR): Lodge the report required for investment income reporting. See the ATO’s AIIR guidance.
Departing Australia superannuation payments (DASP): Lodge the annual report.
Franking account tax return: Lodge where the return is for disclosure purposes only, no amount is payable, and the taxpayer is a 30 June balancer.
PAYG withholding annual report – no ABN withholding (NAT 3448): Lodge the annual report.
PAYG withholding from interest, dividend and royalty payments to non-residents (NAT 7187): Report relevant amounts withheld from payments to foreign residents, including certain interest, unfranked dividend and royalty payments.
PAYG withholding annual report – payments to foreign residents (NAT 12413): Report relevant amounts withheld for entertainment and sports activities, construction and related activities, and arrangements involving casino gaming junket activities.
Lost members report: Lodge the report for the period 1 January to 30 June 2026.
TFN report for closely held trusts: Report tax file numbers quoted to a trustee by beneficiaries during quarter 1, 2026–27.
If you have any questions regarding the above information, please do not hesitate to contact our office to speak to one of our team.
