Key Takeaways
- Late fees are now more expensive: As of July 2025, the ATO penalty for failing to lodge on time has increased to $330 per 28-day period.
- The “December Exception”: Quarterly BAS lodgers usually get a one-month extension for the December quarter, moving the deadline to 28 February.
- Super is shifting: While currently quarterly, all employers must prepare for “Payday Super” starting 1 July 2026.
- TPAR is a tradie essential: If you pay subcontractors for building and construction services, your annual report is due every August.
- State taxes vary: Payroll tax deadlines differ slightly between NSW, Victoria, and Queensland, so check your specific state revenue office.
For a busy tradie or small business owner, the only thing worse than a tax bill is a tax bill with added penalties and interest. In Australia, the compliance landscape is a minefield of “lodgement” vs “payment” dates that can be hard to track when you are on the tools all day.
Missing a deadline doesn’t just cost you money in fines; it flags your business on the ATO’s radar. To help you stay ahead, we have compiled the essential 2025–26 compliance calendar every Australian SME needs to bookmark.
Quarterly Deadlines: BAS and Super
Most trade businesses lodge their Business Activity Statements (BAS) and pay their Superannuation Guarantee (SG) quarterly.
| Quarter | Period Covered | BAS & Super Due Date |
|---|---|---|
| Quarter 1 | July – September | 28 October |
| Quarter 2 | October – December | 28 February (Extended) |
| Quarter 3 | January – March | 28 April |
| Quarter 4 | April – June | 28 July |
Note: If you use a registered tax or BAS agent, you may be eligible for extended lodgement concessions (often up to an extra month). Check with your advisor to see if these apply to you.
Monthly Deadlines: For Larger Teams
If your GST turnover is over $20 million, or if you have a large payroll, you will likely fall into the monthly reporting bracket.
- Monthly BAS: Due on the 21st of every month for the previous month’s activity.
- Monthly Payroll Tax: If you exceed your state’s payroll tax threshold (e.g., $1.2M in NSW), returns are typically due by the 7th of every month.
Annual “Big Ticket” Items
Beyond the regular monthly and quarterly grind, these annual dates are the “red letter” days in your business calendar:
28 August: Taxable Payments Annual Report (TPAR)
If you are in the building and construction industry and you pay contractors for services, you must lodge a TPAR. This tells the ATO how much you paid each subbie so they can cross-check it against the subbie’s income tax return.
31 October: Income Tax Returns (Self-Lodged)
If you do not use a tax agent, your individual and business tax returns are due by 31 October. If you do use an agent, your deadline is likely extended to May of the following year.
21 May: Fringe Benefits Tax (FBT)
The FBT year runs from 1 April to 31 March. If you provide “perks” like work utes for private use or gym memberships for staff, your FBT return is due in May.
Anniversary Date: ASIC Annual Review
Every company has an annual review date, usually the anniversary of its incorporation. You have two months from this date to pay your annual fee ($329 for proprietary companies in 2026) and confirm your company details are correct.
Compliance Resources by State
If you operate across borders, remember that payroll tax and workers’ compensation are state-based:
Final Thoughts
Compliance isn’t about the math; it’s about the calendar. Setting recurring reminders in your phone for the 21st and 28th of each month is the simplest way to avoid the stress of a late-lodgement penalty.
Tired of chasing deadlines? Speak to Toyne Accountants about our managed compliance services. we take care of the calendar so you can stay on the tools.
