It never takes long after the new year for tax time to roll around. With multiple compliance obligations spread across months, keeping track of what’s due can get overwhelming. That’s why we’ve compiled a list of important tax dates per month.
Note that this list isn’t exhaustive, and requirements may change. While we’ve made every effort to ensure accuracy, we still recommend consulting the Australian Taxation Office (ATO) for Australian taxpayers or the Inland Revenue for those in New Zealand to confirm obligations for tax time 2026.
When is Tax Time in Australia?
Australia’s tax year runs from 1 July to 30 June the following year. Tax time, the period when people and organisations lodge a tax return, is from early July to 31 October. Refer to the table below for the due dates.
2026
| DATE | DETAILS |
|---|---|
| 14 | Employers to make Single Touch Payroll (STP) end-of-year finalisation declaration |
| Issue PAYG withholding payment summaries to payees (i.e., employees and other workers) | |
| 21 | Lodge and pay June monthly BAS/IAS |
| Lodge and pay Q4 (April - June) PAYG instalment activity statement for head companies of consolidated groups | |
| 28 | Final date to lodge and pay Q4 activity statements and PAYG (forms R and T) and GST (forms S and T) instalment notices |
| Employers to pay super guarantee contributions for Q4 of previous financial year | |
| 31 | Lodge Q4 TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries |
| DATE | DETAILS |
|---|---|
| 11 | Final date to lodge and pay Q4 activity statements |
| 14 | Final date to lodge PAYG withholding payment summary annual report |
| 21 | Lodge and pay July monthly BAS/IAS |
| 28 | Lodge a Taxable Payments Annual Report (TPAR) |
| DATE | DETAILS |
|---|---|
| 21 | Lodge and pay August monthly BAS/IAS |
| 30 | Deadline for end-of-year finalisation declaration through STP for closely held employees |
| DATE | DETAILS |
|---|---|
| 21 | Lodge and pay September monthly BAS/IAS |
| Lodge and pay Q1 (July - September) PAYG instalment activity statement for head companies of consolidated groups | |
| Lodge and pay Q1 PAYG instalment notices (forms R and T) | |
| Lodge and pay annual PAYG instalment notice if using the rate method or varying the instalment amount | |
| 28 | Lodge and pay Q1 activity statements |
| Employers to pay super guarantee contributions for Q1 | |
| 31 | Lodge income tax return or a non-lodgment advice with the Australian Taxation Office for the fiscal year 1 July 2025 - 30 June 2026 |
| Lodge PAYG withholding annual report: where an Australian Business Number (ABN) isn't quoted, for non-residents (dividends, interests, and royalties), and for foreign residents (entertainment or sports, construction and related activities, and casino gaming junket activities) | |
| Lodge and pay Annual GST return or Annual GST information report |
| DATE | DETAILS |
|---|---|
| 11 | Final date to lodge and pay Q1 activity statements |
| 21 | Pay income tax if you lodge your own tax return |
| Lodge and pay October monthly BAS/IAS | |
| 28 | Lodge and pay Q1 superannuation guarantee charge statement (quarterly if you didn't pay your contributions on time) |
| DATE | DETAILS |
|---|---|
| 1 | Income tax payment due for companies that were taxable medium to large clients in the immediate prior year |
| Income tax payment due for companies required to lodge by 31 October | |
| 21 | Final date to lodge and pay November monthly BAS/IAS |
2027
| DATE | DETAILS |
|---|---|
| 15 | Lodge income tax returns for companies and trusts that were taxable medium to large taxpayers in the prior year and not required to lodge earlier |
| 21 | Lodge and pay December monthly BAS/IAS |
| Lodge and pay Q2 (October - December) PAYG instalment activity statement for head companies of consolidated groups | |
| 28 | Employers to pay super guarantee contributions for Q2 |
| DATE | DETAILS |
|---|---|
| 21 | Lodge and pay January monthly BAS/IAS |
| 28 | Lodge and pay Q2 activity statements |
| Lodge and pay Annual GST return or Annual GST information report and Q2 PAYG (forms R and T) and GST (forms S and T) instalment notices | |
| Lodge and pay income tax for self-preparing entities that weren't due at an earlier date | |
| Lodge income tax return for medium and large trusts that were non-taxable in the latest year lodged | |
| Lodge income tax return for new registrant large and medium trusts | |
| 28 | Lodge and pay Q2 superannuation guarantee charge statement (quarterly if you didn't pay your contributions on time) |
| DATE | DETAILS |
|---|---|
| 21 | Lodge and pay February monthly BAS/IAS |
| DATE | DETAILS |
|---|---|
| 21 | Lodge and pay March monthly BAS/IAS |
| Lodge and pay Q3 (January - March) PAYG instalment activity statement for head companies of consolidated groups | |
| 28 | Lodge and pay Q3 activity statements |
| Lodge and pay Q3 PAYG (forms R and T) and GST (forms S and T) instalment notices | |
| Employers to pay super guarantee contributions for Q3 | |
| 30 | Lodge Q3 TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries |
| DATE | DETAILS |
|---|---|
| 15 | Lodge income tax return or submit a non-lodgment advice form for taxable not-for-profit organisations |
| 21 | Lodge and pay April monthly BAS/IAS |
| Lodge fringe benefits tax (FBT) return and pay the total FBT amount owed | |
| 28 | Lodge and pay Q3 superannuation guarantee charge statement (quarterly if you didn't pay your contributions on time) |
| DATE | DETAILS |
|---|---|
| 21 | Lodge and pay May monthly BAS/IAS |
| 25 | Lodge and pay FBT return for agents lodging electronically |
| 30 | End of tax year |
The ATO receives data from various third parties to pre-fill information about clients’ income and expenses on individual tax returns. Most data become available in late July, so wait until then to cross-check for completeness or accuracy.
Claiming a Tax Refund
If you lodge your tax return online and are expecting a refund, it should be processed within two weeks. On the other hand, refunds for paper lodgments may take up to 10 weeks from the time the ATO receives them.
For accounting firms, it’s best to set clear expectations around such timelines to reinforce that the ATO determines processing speeds, not you as the adviser.
When is Tax Time in New Zealand?
The New Zealand financial year is from 1 April to 31 March the following year. The table below shows tax dates based on a March balance date.
If a deadline falls on a weekend or public holiday, you can lodge or pay on the next business day without penalty. However, if you pay electronically and the due date falls on a provincial anniversary day, you must still lodge or pay on that date since banks remain operational.
2026
| DATE | DETAILS |
|---|---|
| 6 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 7 | End-of-year income tax payment due for clients of tax agents |
| Income year Fringe Benefit Tax (FBT) return and payment due for clients of tax agents | |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year |
| Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| DATE | DETAILS |
|---|---|
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 7 | Goods and Services Tax (GST) return and payment due for the taxable period ending 31 March |
| Accounting Income Method (AIM) instalments due | |
| Provisional tax instalments due for people and organisations who use the standard, estimation, or ratio method | |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year |
| Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year | |
| 28 | GST return and payment due for the taxable period ending 30 April |
| AIM instalments due for monthly GST filers |
| DATE | DETAILS |
|---|---|
| 1 | Quarterly FBT return due for the period ending 31 March |
| Annual FBT return due for businesses qualified for annual filing instead of quarterly | |
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 22 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year |
| Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year | |
| 29 | Provisional tax instalments due for people and organisations who use the ratio method |
| GST return and payment due for period ending 31 May | |
| AIM instalments due |
| DATE | DETAILS |
|---|---|
| 6 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 7 | Final date for filing individual income tax returns for the period ending 31 March for filers with no agents |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year |
| Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year | |
| Quarterly FBT return due for period ending 30 June | |
| 28 | GST return and payment due for the taxable period ending 30 June |
| AIM instalments due |
| DATE | DETAILS |
|---|---|
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year |
| Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year | |
| 28 | GST return and payment due for the taxable period ending 31 July |
| AIM instalments due | |
| Provisional tax instalments due for people and organisations who use the standard, estimation, or ratio method |
| DATE | DETAILS |
|---|---|
| 7 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 21 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year |
| Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year | |
| 28 | GST return and payment due for the taxable period ending 31 August |
| AIM instalments due |
| DATE | DETAILS |
|---|---|
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year |
| Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year | |
| Quarterly FBT return due for the period ending 30 September | |
| 28 | GST return and payment due for the taxable period ending 30 September |
| AIM instalments due | |
| Provisional tax instalments due for people and organisations who use the ratio method |
| DATE | DETAILS |
|---|---|
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year |
| Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year | |
| 30 | GST return and payment due for the taxable period ending 31 October |
| AIM instalments due |
| DATE | DETAILS |
|---|---|
| 7 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year |
| Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year | |
| 21 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year |
| Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
2027
| DATE | DETAILS |
|---|---|
| 15 | GST return and payment due for the taxable period ending 30 November 2026 |
| AIM instalments due | |
| Provisional tax instalments due for GST monthly or two-monthly filers, or are not registered for GST | |
| Provisional tax instalments due for those using the standard, estimation, or ratio method | |
| 20 | Payment due date for employers who deduct under $500,000 PAYE and ESCT per year |
| Payment due date for employers who deduct $500,000+ PAYE and ESCT or more per year | |
| Quarterly FBT return and payment due | |
| 28 | GST return and payment due for the taxable period ending 31 December 2026 |
| AIM instalments due |
| DATE | DETAILS |
|---|---|
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 8 | End-of-year income tax payment due for filers without a tax agent |
| Deadline for income year FBT return and payment for people and organisations without a tax agent | |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year |
| Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| DATE | DETAILS |
|---|---|
| 1 | GST return and payment due for the period ending 31 January |
| AIM instalments due | |
| Provisional tax instalments due for people and organisations who use the ratio method | |
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 22 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year |
| Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year | |
| 29 | GST return and payment due for the taxable period ending February |
| AIM instalments due | |
| 31 | Final date for filing individual income tax returns for period ending 31 March 2026 for filers with tax agents |
| End of 2026-2027 financial year |
Best Practices for Filing Tax Returns
With regulations frequently updated, tax season success is as much about the process as it is about technical expertise. Below, we share best practices to help reduce errors and keep everything on track when deadlines are tight.
File Early
Clients may take long to provide important documents. Likewise, turnaround times for tax reporting forms and third-party confirmations can vary. If you wait until all paperwork becomes available at once, you risk rushed reviews and penalties. Filing early gives your team the lead time needed to avoid both.
Encourage Clients to Keep Organised Financial Records
Good recordkeeping makes for a less painful tax time. So, encourage your clients to set up a system for collecting and storing all tax-related documents as they come in, whether digital or physical. If working digitally, use consistent file names and perform regular backups.
Stay Updated on Tax-Related Changes
Changes to work-related expense categories, deductions, or government payments can affect what your clients can claim. Employers may also update or correct income statements after year-end.
To ensure your advice and lodgments reflect the latest requirements in Australia or New Zealand, set up alerts and subscribe to official websites and newsletters.
Invest in Tax Preparation Software
Simplify your filing process using cloud-based tax preparation software. They offer better accessibility and data security, all without the costs of maintaining in-house IT infrastructure. For firms managing multiple clients, the efficiency perk alone is a win.
Tap Additional Expert Support
When demand spikes during tax time, consider upping your capacity through outsourced staffing services. These providers give you access to experienced tax professionals who can support compliance and filing requirements year-round. More importantly, they help your team stay responsive during peak season. You won’t have to overextend internal resources while at it.
Access Tax Experts with TOA Global
Tax season demands can stretch even the most capable teams too thin. And given the current talent landscape, hiring more people locally isn’t an option—hiring the right people regardless of where they’re located is.
TOA Global connects accounting firms with skilled Filipino talent who can expand your tax preparation capabilities. Whether you’re struggling with seasonal tax demands or need year-round support, our pre-vetted professionals are ready to integrate with your existing team and workflows.
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