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Key Australian tax, super, HELP and investment dates for FY 2025–26.
Pick a year and filter by type. Switch to calendar view to see dates by month.
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 2025–26 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 to CPI on this date. 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 $30,000 cap) or non-concessional contributions (up to $120,000 cap) that count in this financial year. 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. Assets held for 12+ months from purchase qualify for the 50% CGT discount.
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 2025–26 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.