Centric Accountants

Resources

Tax calendar 2025-26

Every ATO deadline Melbourne businesses need to know. BAS, super guarantee, tax returns, TPAR, and FBT — with penalties for missing them.

Q1

July – September 2025

Monthly BAS (June)

21 July 2025

Monthly BAS lodgement and payment for businesses with turnover above $20M or those who have elected monthly reporting.

Applies to: Monthly BAS lodgersPenalty: $330 per 28-day period overdue, up to $1,650

Quarterly BAS (Q4 Apr–Jun)

28 July 2025

Quarterly BAS lodgement and payment for the April to June quarter. Includes GST, PAYG withholding, and PAYG instalments.

Applies to: Quarterly BAS lodgersPenalty: $330 per 28-day period overdue, up to $1,650

Taxable Payment Annual Report (TPAR)

28 August 2025

Annual report of payments made to contractors in building/construction, cleaning, courier, IT, and security industries.

Applies to: Businesses paying contractors in reporting industriesPenalty: $330 per 28-day period overdue

Superannuation guarantee (Q4)

28 August 2025

Super guarantee contributions for the April to June quarter must be received by employee funds. Rate: 12% from 1 July 2025.

Applies to: All employersPenalty: Super guarantee charge (SGC) — non-deductible, includes interest and admin fee
Q2

October – December 2025

Monthly BAS (September)

21 October 2025

Monthly BAS lodgement and payment for September.

Applies to: Monthly BAS lodgers

Quarterly BAS (Q1 Jul–Sep)

28 October 2025

Quarterly BAS lodgement and payment for the July to September quarter.

Applies to: Quarterly BAS lodgersPenalty: $330 per 28-day period overdue, up to $1,650

Superannuation guarantee (Q1)

28 October 2025

Super guarantee contributions for the July to September quarter must be received by employee funds. Rate: 12%.

Applies to: All employersPenalty: Super guarantee charge (SGC)

Individual tax returns (self-lodgers)

31 October 2025

Due date for individuals lodging their own tax return without a registered tax agent. Tax agent clients receive extended deadlines.

Applies to: Individuals not using a tax agentPenalty: $330 per 28-day period overdue, up to $1,650
Q3

January – March 2026

Superannuation guarantee (Q2)

28 January 2026

Super guarantee contributions for the October to December quarter. Rate: 12%.

Applies to: All employersPenalty: Super guarantee charge (SGC)

Quarterly BAS (Q2 Oct–Dec)

28 February 2026

Quarterly BAS lodgement and payment for the October to December quarter.

Applies to: Quarterly BAS lodgersPenalty: $330 per 28-day period overdue, up to $1,650

Company, trust, and partnership tax returns

28 February 2026

Due date for entities lodging without a tax agent. Tax agent clients receive extended deadlines to 15 May 2026.

Applies to: Companies, trusts, partnerships (self-lodgers)Penalty: $330 per 28-day period overdue, up to $1,650

FBT return lodgement

21 March 2026

Fringe Benefits Tax return for the FBT year ending 31 March 2026. FBT rate: 47%.

Applies to: Employers providing fringe benefitsPenalty: $330 per 28-day period overdue
Q4

April – June 2026

Quarterly BAS (Q3 Jan–Mar)

28 April 2026

Quarterly BAS lodgement and payment for the January to March quarter.

Applies to: Quarterly BAS lodgersPenalty: $330 per 28-day period overdue, up to $1,650

Superannuation guarantee (Q3)

28 April 2026

Super guarantee contributions for the January to March quarter. Rate: 12%.

Applies to: All employersPenalty: Super guarantee charge (SGC)

Tax agent lodgement deadline

15 May 2026

Extended lodgement deadline for individual, company, trust, and partnership tax returns lodged by a registered tax agent.

Applies to: Tax agent clientsPenalty: $330 per 28-day period overdue after this date

End of financial year

30 June 2026

Last day of the 2025-26 financial year. Finalise deductible expenses, super contributions, and asset purchases before this date.

Applies to: All taxpayers

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