When Are Australian Taxes Due? Important Deadlines

Understanding Australian tax deadlines is fundamental for individuals and businesses. The Australian tax system sets specific timeframes for lodging returns and making payments, which vary by tax type and entity. Meeting these due dates ensures compliance with the Australian Taxation Office (ATO) and avoids penalties.

Individual Income Tax Deadlines

The Australian income year runs from July 1 to June 30 of the following year. This 12-month period forms the basis for calculating individual income tax obligations. For most individuals who self-lodge, the standard due date for their income tax return is October 31 following the financial year end. For instance, a tax return for the financial year ending June 30, 2025, is due by October 31, 2025.

Many taxpayers use a registered tax agent, which can provide extended due dates for lodging income tax returns. While the deadline for self-lodgers remains October 31, a tax agent can secure extensions, pushing the lodgement date out, sometimes as late as May 15 of the following year. To qualify for these extensions, individuals need to be on the tax agent’s client list before the standard October 31 deadline. Payment due dates for individuals with tax agent extensions can also be staggered, often linked to the lodgement date within the extended program.

Business Activity Statement Deadlines

Businesses in Australia use Business Activity Statements (BAS) to report and pay various tax obligations to the ATO. A BAS covers Goods and Services Tax (GST), Pay As You Go (PAYG) instalments, PAYG withholding tax, and other taxes like luxury car tax or fuel tax credits. The frequency of BAS lodgement and payment depends on a business’s GST turnover, with options for monthly, quarterly, or annual reporting cycles.

For businesses reporting quarterly, common for those with a GST turnover of less than $20 million, BAS due dates are the 28th day of the month following the quarter end:
October 28 for July-September quarter
February 28 for October-December quarter
April 28 for January-March quarter
July 28 for April-June quarter

Monthly BAS reporters, for businesses with a GST turnover of $20 million or more, must lodge and pay by the 21st day of the following month. Annual BAS lodgement, for very small businesses voluntarily registered for GST, is due by October 31, unless lodged with a tax return, in which case the tax return due date applies.

Using a registered tax or BAS agent can provide extended due dates for quarterly BAS lodgements, often granting an additional two to four weeks. For example, the first quarter BAS (July-September) due on October 28 for self-lodgers might be extended to November 25 when lodged through an agent. However, for monthly BAS, no extended lodgement dates are available through an agent, and the standard 21st-of-the-month deadline applies.

Company Tax Deadlines

Companies in Australia operate on a financial year from July 1 to June 30, aligning with the individual tax year. This period determines the timeframe for reporting income, expenses, and calculating corporate tax obligations. Lodging company tax returns by the due date is mandatory for all businesses structured as companies, even if no income was earned or a loss was incurred.

The lodgement and payment due date for most small companies is February 28 following the financial year end. For example, a company tax return for the financial year ending June 30, 2025, is due by February 28, 2026. Companies lodging through a registered tax agent are eligible for later lodgement dates, similar to individual taxpayers. These extended deadlines can vary but extend to May 15 of the following year, provided the company is on the tax agent’s client list.

Other Key Tax Deadlines

Beyond income tax and Business Activity Statements, other tax obligations have distinct due dates. Fringe Benefits Tax (FBT) applies to certain non-cash benefits provided by employers to their employees. The FBT year runs from April 1 to March 31. The due date for lodging and paying an FBT return is May 21 following the FBT year end. If an FBT return is lodged electronically through a registered tax agent, the due date is extended to June 25, provided the agent adds the client to their FBT client list by May 21.

Employers have obligations regarding Superannuation Guarantee (SG) contributions for eligible employees. These contributions must be paid into employees’ superannuation funds quarterly to avoid the Superannuation Guarantee Charge. The quarterly due dates for these payments are:
October 28 (for July-September quarter)
January 28 (for October-December quarter)
April 28 (for January-March quarter)
July 28 (for April-June quarter)

Contributions must be received by the superannuation fund on or before these due dates, not just sent. If a due date falls on a weekend or public holiday, the payment is due on the next business day.