Key Australian tax, super, HELP and investment dates for FY 2026–27.
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Start of financial year
First day of the Australian financial year. New income tax rates, super guarantee rate, HELP thresholds and other regulatory limits take effect from today.
Super guarantee due – Q1 (Jul–Sep)
Employers must pay super guarantee contributions for July–September quarter by 28 October. Late payments attract the super guarantee charge (SGC).
BAS + PAYG instalment due – Q1 (Jul–Sep)
Quarterly Business Activity Statement and PAYG instalment due for the July–September quarter. Monthly BAS reporters have earlier monthly deadlines.
Super guarantee due – Q2 (Oct–Dec)
Employers must pay super guarantee contributions for the October–December quarter by 28 January.
BAS + PAYG instalment due – Q2 (Oct–Dec)
Quarterly Business Activity Statement and PAYG instalment due for the October–December quarter.
FBT year ends
The Fringe Benefits Tax year runs 1 April–31 March. Review car benefits, entertainment expenses and salary packaging arrangements before this date.
Tax return due – via tax agent
Deadline to lodge the 2026–27 individual tax return through a registered tax agent. Self-lodgers had until 31 October.
FBT return & payment due
Fringe Benefits Tax return lodgement and payment deadline for employers who self-lodge. Tax agents may lodge by 25 June with an approved extension.
HELP / HECS indexation
Study and training loan balances are indexed on this date, at the lower of CPI or the Wage Price Index. Voluntary repayments made before 1 June avoid the year's indexation on that amount.
FBT return due – via tax agent
Extended deadline for employers lodging their Fringe Benefits Tax return through a registered tax agent.
Super contributions deadline
Last day to make concessional contributions (up to $32,500 general cap) or non-concessional contributions (up to $130,000 general cap) that count in this financial year. Your available caps may differ: unused concessional cap can be carried forward when your total super balance at 30 June of the previous financial year is below $500,000, and the non-concessional cap may be nil when your total super balance is at or above the general transfer balance cap. Contributions must be received and cleared by your fund.
CGT & tax-loss harvesting deadline
Last opportunity to realise capital gains or trigger losses before the financial year closes. Before 1 July 2027, eligible Australian residents can receive the 50% discount when the 12-month test is met. From 1 July 2027, the general 50% CGT discount ends for post-reset growth on ordinary assets. Growth up to 30 June 2027 can keep the discount when the real sale meets the 12-month test.
End of financial year
Last day of the Australian financial year. EOFY is the deadline for most tax planning actions: super top-ups, income tax strategies and CGT events.
BAS + PAYG instalment due – Q4 (Apr–Jun)
Quarterly Business Activity Statement and PAYG instalment due for the April–June quarter (the final quarter of the prior financial year).
Super guarantee due – Q4 (Apr–Jun)
Employers must pay super guarantee contributions for the April–June quarter by 28 July.
Tax return due – individuals (self-lodge)
Lodgement deadline for the 2026–27 individual tax return if you are lodging yourself (not using a tax agent).
Dates are for general guidance only. Some deadlines vary by entity type, lodgement method or ATO discretion. Check the ATO or your tax agent for your specific situation.