Australia’s business regulatory environment is well-structured, digital, and efficiently administered – but it runs on a different calendar rhythm from most other major jurisdictions. The Australian financial year runs from 1 July to 30 June, creating a compliance cycle that is offset by six months from the US calendar year and three months from Singapore’s filing deadlines. The FBT (Fringe Benefits Tax) year adds a further twist, running from 1 April to 31 March – a third calendar entirely. And the ASIC annual review is unique among major business jurisdictions in being anniversary-based rather than calendar-based – falling on the anniversary of your company’s registration date, not a fixed annual date.
Navigating all of this from India, while simultaneously managing India-side FEMA and income tax obligations, requires a clearly structured compliance calendar that maps every obligation, every deadline, and every penalty that applies if something is missed.
2026 is also a particularly important year for Australian employer compliance, because 1 July 2026 marks the start of Payday Super – the most significant structural change to Australia’s superannuation guarantee system since its introduction. From this date, super must be paid on every payday and reach the employee’s fund within 7 business days, replacing the quarterly payment system that has been in place for decades. This change is now law – the Treasury Laws Amendment (Payday Superannuation) Act 2025 was passed by Parliament – and every Australian employer must have systems in place before their first payroll run after 1 July 2026.
This guide covers every key compliance deadline for Australian proprietary limited (Pty Ltd) companies in 2026 – ASIC obligations, ATO tax and BAS requirements, FBT, the new Payday Super, STP, TPAR, and payroll tax – with worked examples, the specific penalty for each missed deadline, and a month-by-month calendar keyed to Australia’s 1 July financial year.
If you are still in the process of forming your Australian company and are evaluating how to register from India, our complete guide on how to register a company in Australia from India covers the Pty Ltd formation process before this compliance calendar becomes relevant.
Two Regulators, One Financial Year: How Australian Company Compliance Works
Australian company compliance obligations flow from two separate federal bodies – and for employers, a layer of state-based payroll tax on top:
ASIC – Australian Securities and Investments Commission
ASIC is Australia’s company registrar and financial conduct regulator, responsible for the Corporations Act 2001. ASIC manages: company registration, the annual review process, changes to company particulars, Director IDs, and financial reporting requirements for larger companies. ASIC’s filing portal is ASIC Connect. The ASIC annual review – unlike most compliance obligations – is keyed to the anniversary of the company’s registration date, not a shared annual calendar date.
The Australian Taxation Office (ATO)
The ATO administers all federal tax obligations for Australian companies: Goods and Services Tax (GST) and Business Activity Statements (BAS), company income tax returns, PAYG withholding, Pay As You Go (PAYG) instalments, Superannuation Guarantee, Fringe Benefits Tax (FBT), Single Touch Payroll (STP), and the Taxable Payments Annual Report (TPAR) for certain industries. The ATO’s filing portal is myGov / Online services for business.
State and Territory Revenue Offices
Payroll tax is a state-based obligation – each of Australia’s six states and two territories has its own payroll tax regime with different thresholds, rates, and lodgement deadlines. Businesses operating across multiple states must comply with each state separately. Workers compensation insurance is also state-based and must be maintained annually.
Understanding the Australian Financial Year and FBT Year
Before building the compliance calendar, two separate year-end concepts must be understood:
The Australian Financial Year: 1 July to 30 June
All ATO income tax, GST, and most business obligations are structured around the Australian financial year running from 1 July to 30 June. The FY2025-26 year ended on 30 June 2026. FY2026-27 began on 1 July 2026. This single date – 30 June – is the most important date in the Australian compliance calendar, as it triggers a cascade of obligations: STP finalisation, the final quarterly super payment (now the last under the old system), end-of-year payroll, and the starting gun for company tax return preparation.
The FBT Year: 1 April to 31 March
The Fringe Benefits Tax (FBT) year runs on a completely different cycle – from 1 April to 31 March. This three-month offset from the financial year means FBT obligations sit on a separate track from all other tax deadlines. An employer who provided any fringe benefits (company cars, entertainment, loans below market rate, private health insurance, etc.) between 1 April 2025 and 31 March 2026 must lodge an FBT return by 21 May 2026 (or 25 June 2026 via registered tax agent). The FBT year ending 31 March 2027 covers benefits provided from 1 April 2026 – meaning the FBT return for 2026-27 will not be due until May 2027.
The ASIC Annual Review: Anniversary-Based
Unlike every other major compliance deadline, the ASIC annual review is keyed to the anniversary of your company’s registration date. A company registered on 15 September 2024 receives its annual review statement around 15 August 2025, with the fee due by 15 November 2025. Another company registered on 3 March 2025 has a review date of 3 March 2026 and a fee due date of 3 May 2026. This means no two companies necessarily share the same ASIC deadline – and for Indian founders with multiple Australian entities or those managing the company from offshore, this date can easily be missed if contact details with ASIC are not kept current.
Month-by-Month Australian Company Compliance Calendar – FY2025-26 and FY2026-27
The following calendar covers the obligations that fall across calendar year 2026 – spanning the final half of FY2025-26 (January to June 2026) and the opening of FY2026-27 (July to December 2026). The ASIC annual review is excluded from the monthly calendar as it is anniversary-specific – see the dedicated ASIC section below.
January – February 2026 (FY2025-26, Q2–Q3)
| Date | Obligation | Who It Applies To | Notes |
| 28 January 2026 | Super Guarantee contributions for October–December 2025 quarter | All employers with eligible employees | Q2 2025-26 super due. Must be received by the employee’s super fund by this date. Use a clearing house with sufficient lead time – contribution must arrive at the fund, not just be sent. |
| 28 February 2026 | BAS lodgement and payment for Q2 (October–December 2025) | All GST-registered businesses lodging quarterly BAS | This is the only BAS quarter that does not receive a tax agent extension. Even if you use a registered BAS agent, Q2 BAS is due 28 February for all quarterly lodgers. Covers GST collected/paid, PAYG withholding, and PAYG instalments. Lodge via ATO online services or myGov. |
| 28 February 2026 | Lodge SGC statement if 28 January super deadline was missed | Employers who missed the October–December 2025 quarterly super | The Super Guarantee Charge (SGC) – not the regular super payment – becomes due when quarterly super is paid late. SGC includes the unpaid amount plus 10% interest and administration charges. It is not tax-deductible, unlike timely super contributions. |
March – April 2026 (FBT Year End + Q3 BAS)
| Date | Obligation | Who It Applies To | Notes |
| 31 March 2026 | End of FBT year 2025-26 | All employers who provided fringe benefits to employees or directors between 1 April 2025 and 31 March 2026 | The FBT year closes. Begin gathering records of all benefits provided – company cars, entertainment, low-interest loans, private health insurance, travel, accommodation, expense payments. FBT return preparation begins from this date. |
| 28 April 2026 | BAS lodgement and payment for Q3 (January–March 2026) | All GST-registered businesses lodging quarterly BAS | Q3 2025-26 BAS. Standard quarterly due date – 28 days after quarter end. Covers GST, PAYG withholding, and PAYG instalments. Tax/BAS agents on the lodgement program may receive extended deadline. |
| 28 April 2026 | Super Guarantee contributions for January–March 2026 quarter | All employers with eligible employees | Q3 2025-26 super due. Must be received by the employee’s super fund by this date. |
May – June 2026 (FBT Return + Year-End Preparation)
| Date | Obligation | Who It Applies To | Notes |
| 21 May 2026 | FBT return lodgement and payment for FBT year ended 31 March 2026 (paper/self-lodging) | All employers with an FBT liability for the FBT year 1 April 2025 to 31 March 2026 | Lodge and pay the FBT return for 2025-26. If no fringe benefits were provided during the FBT year, no FBT return is required – but review carefully, as benefits-in-kind to directors are often overlooked. The FBT rate for 2025-26 is 47% on the grossed-up taxable value of fringe benefits. Quarterly FBT instalments apply if total annual FBT is $3,000 or more. |
| 25 June 2026 | FBT return lodgement and payment – via registered tax agent (electronic) | Employers lodging FBT return through a registered tax agent electronically | Extended deadline for agent-assisted electronic FBT lodgement and payment for the FBT year ended 31 March 2026. |
| 30 June 2026 | End of Australian Financial Year 2025-26 | All Australian companies | Year-end obligations: finalise all June payroll, ensure all deductible expenses are recorded, reconcile all accounts, finalise inventory, and prepare for STP finalisation. The 30 June close triggers every income tax, super, and BAS obligation for the 2025-26 year. |
July 2026 – The Busiest Compliance Month in the Australian Calendar
July 2026 is the most compliance-intensive month most Australian employers will face – combining the end of the old quarterly super system with the start of Payday Super, STP finalisation, the final quarterly BAS, the TPAR deadline approaching, and the start of a new financial year with new minimum wages.
| Date | Obligation | Who It Applies To | Notes |
| 1 July 2026 | Payday Super begins – super must now be paid on every payday | All Australian employers with eligible employees | This is the most significant structural change to Australian employer obligations since STP was introduced in 2018. From 1 July 2026, super guarantee contributions must be paid on each payday and the funds must reach the employee’s nominated super fund within 7 business days of each payday. Update payroll software before the first July payroll run. The quarterly super system applies only to wages paid up to 30 June 2026. |
| 1 July 2026 | New national minimum wage takes effect | All employers paying the national minimum wage or award minimum rates | The new national minimum wage of $26.44 per hour ($1,004.90 per week) applies from the first full pay period on or after 1 July 2026. This does not mean wages increase on 1 July itself – it applies from the first full pay period starting on or after 1 July. Update payroll for any employees on minimum wage or award rates before processing the first July payroll. |
| 1 July 2026 | Small Business Super Clearing House closes | Small employers previously using SBSCH | The ATO’s Small Business Super Clearing House closes on 1 July 2026 as part of the Payday Super transition. Employers who used SBSCH must move to an alternative super clearing house or fund-to-fund payment method before this date. |
| 14 July 2026 | STP Finalisation for FY2025-26 | All employers using Single Touch Payroll | Employers must complete their STP finalisation declaration for the 2025-26 financial year by 14 July 2026. This declaration confirms to the ATO that all payroll data for the year is complete and accurate. Once finalised, employees’ income statements in their myGov accounts show as “Tax ready” – allowing them to lodge their personal tax returns. Missing this deadline delays your employees’ ability to file their own tax returns and will generate ATO attention. |
| 21 July 2026 | Victorian payroll tax annual reconciliation due | Businesses subject to Victorian payroll tax (wages above $700,000 in Victoria) | Annual reconciliation of Victorian payroll tax for the year ending 30 June 2026. Reconcile monthly payroll tax returns against actual wages paid. Other states have different dates – check your state revenue office. |
| 28 July 2026 | FINAL quarterly Super Guarantee payment – Q4 (April–June 2026) | All employers with eligible employees | This is the last quarterly super payment under the old system. The Q4 2025-26 super contributions (for wages paid 1 April to 30 June 2026) must be received by the employee’s fund by 28 July 2026. After this date, all super must be paid on a payday basis under Payday Super. |
| 28 July 2026 | Q4 BAS lodgement and payment for April–June 2026 | All GST-registered businesses lodging quarterly BAS | The final BAS of FY2025-26. Covers GST, PAYG withholding, and PAYG instalments for the quarter. Both the super payment and Q4 BAS fall on the same date – 28 July – making this the single most obligation-heavy day of the year for Australian employer-companies. |
| 28 July 2026 | NSW payroll tax annual reconciliation due | Businesses subject to NSW payroll tax (wages above $1.2 million in NSW) | Annual reconciliation for the year ending 30 June 2026. Other states – QLD (July), WA (July), SA (July), TAS (July), ACT (October) – have their own dates. Always verify with your state revenue office. |
Managing Australian company compliance from India?
AccounTX’s Global Desk handles ASIC annual reviews, BAS preparation and lodgement, company tax returns, FBT, Payday Super compliance, and all year-end ATO obligations for Indian-owned Australian Pty Ltd companies. Book a free consultation today.
August – September 2026 (TPAR + Tax Return Preparation)
| Date | Obligation | Who It Applies To | Notes |
| 28 August 2026 | TPAR (Taxable Payments Annual Report) for FY2025-26 | Businesses in: building/construction, cleaning, courier/road freight, security, IT services, or mixed industries who paid contractors during FY2025-26 | The TPAR reports all payments made to contractors and subcontractors during the financial year – ABN, name, gross amount paid, and GST. Lodge via ATO online services. The late lodgement penalty is $364 per 28-day period overdue. Maintain running contractor payment records throughout the year to simplify August TPAR preparation. |
| 21 September 2026 | Monthly BAS for August 2026 (for monthly lodgers) | Businesses lodging monthly BAS (typically large businesses or those who choose monthly) | Monthly BAS is due by the 21st of the following month. July 2026 monthly BAS: due 21 August. August: due 21 September, etc. |
October – November 2026 (Company Tax Return)
| Date | Obligation | Who It Applies To | Notes |
| 28 October 2026 | Q1 BAS lodgement and payment for July–September 2026 (FY2026-27) | All GST-registered businesses lodging quarterly BAS | First BAS of FY2026-27. Covers GST, PAYG withholding, and PAYG instalments for the July–September 2026 quarter. Tax/BAS agents on the lodgement program may have extended dates. |
| 31 October 2026 | Company income tax return – self-lodging deadline for FY2025-26 | Companies lodging their own tax returns for the year ended 30 June 2026 | The self-lodging deadline for the 2025-26 company income tax return. Companies not registered with a registered tax agent must lodge by 31 October 2026. Companies with outstanding prior-year returns also face a 31 October deadline. The Failure to Lodge (FTL) penalty starts at $364 per 28-day period for small entities, capped at $1,650. Medium and large entities pay higher FTL penalties. |
| 31 October 2026 | Deadline to register with a tax agent to secure the 15 May 2027 company tax return extension | Companies wanting to use a registered tax agent for the 2025-26 return | Companies must be registered with a tax agent before 31 October 2026 to access the lodgement program extension (15 May 2027). If not registered by this date, the self-lodging 31 October deadline applies and has already passed – resulting in an immediate late lodgement situation. |
The Rest of FY2026-27 (November 2026 – June 2027)
| Date | Obligation | Notes |
| 28 February 2027 | Q2 BAS for October–December 2026 | Standard quarterly BAS. No tax agent extension for Q2. |
| 21 May 2027 | FBT return for FBT year ended 31 March 2027 (paper/self) | Covers benefits provided 1 April 2026 to 31 March 2027. Tax agent electronic: 25 June 2027. |
| 15 May 2027 | Company income tax return via registered tax agent for FY2025-26 | Final extended deadline for companies registered with a tax agent before 31 October 2026. No further extension available. |
| 28 April 2027 | Q3 BAS for January–March 2027 | Standard quarterly BAS. |
| 30 June 2027 | End of Australian Financial Year 2026-27 | Next annual cycle begins. |
The ASIC Annual Review: Australia’s Anniversary-Based Compliance Obligation
The ASIC annual review is unique among the compliance obligations covered in this guide – it has no shared due date. Every company has its own annual review date based on the anniversary of its registration with ASIC.
How the ASIC Annual Review Works
- ASIC issues an Annual Statement approximately one month before the annual review date. This statement details the company’s registered particulars and the annual review fee amount.
- Directors must review the statement and confirm all company details are correct – or notify ASIC of any changes within 28 days of the review date.
- Directors must pass a solvency resolution confirming the company can pay its debts as they fall due. This resolution must be documented and kept as a company record, though it is not filed with ASIC.
- The annual review fee of approximately $329 for a proprietary company (2025-26 rate, subject to annual CPI indexation) must be paid within two months of the review date.
ASIC Late Fees and Deregistration Risk
ASIC late fees apply automatically and escalate the longer the fee remains unpaid. From approximately $98 for being slightly late to $411 after one month overdue – all amounts avoidable with a simple calendar reminder. If the annual review fee remains unpaid after multiple ASIC notices, ASIC will commence involuntary deregistration proceedings. Once deregistered, the company cannot conduct business, its assets vest in the Commonwealth, and reinstatement requires a court order – a disproportionate consequence of a missed annual fee.
⚠ For Indian founders managing Australian companies from India: The ASIC annual statement is sent to the company’s registered office address in Australia. If the registered office details are not kept current, or if ASIC correspondence is not being monitored by someone in Australia, the annual statement – and the fee reminder – may never be seen. Engaging an Australian registered agent or company secretary to receive ASIC correspondence on your behalf is essential.
Changes to Company Details – File with ASIC Promptly
Any changes to the following must be notified to ASIC within the required timeframe – generally 28 days of the change:
- Directors: appointment, resignation, or change of personal details
- Company secretaries (if applicable)
- Shareholders: new shareholders, share transfers, or change in ultimate beneficial ownership
- Registered office address or principal place of business
- Company name (requires ASIC approval)
Late notification to ASIC attracts lodgement fees. For foreign-owned companies, maintaining accurate ASIC records is also important because Australian banks and business counterparties regularly conduct ASIC checks as part of their own due diligence processes.
Payday Super from 1 July 2026: What Every Employer Must Know
Payday Super is the single most important compliance change for Australian employers in 2026. It replaces a 30-year-old quarterly super payment system with an obligation to pay super on every payday – and to ensure the funds reach the employee’s super fund within 7 business days of each payday.
What Changes from 1 July 2026
| Aspect | Before 1 July 2026 (Old System) | From 1 July 2026 (Payday Super) |
| Frequency | At least quarterly | Every payday |
| Payment deadline | 28 days after end of each quarter | Within 7 business days of each payday |
| When SGC applies | If quarterly payment missed | If contribution not received by fund within 7 days of payday |
| Super rate | 12% of ordinary time earnings | 12% of qualifying earnings (new broader definition) |
| Reporting | Super reported through BAS and annual statements | Super reported in real time through ATO data matching |
Practical Implications for Employers
- Update payroll software: Your payroll system must be capable of calculating super on every pay run and initiating same-day or next-day payments to super funds or clearing houses. Many older payroll systems were built for quarterly super – verify your software’s Payday Super readiness before 1 July 2026.
- Check clearing house processing times: Super paid through a clearing house takes time to reach the fund. If your clearing house takes 3 to 4 business days, you must submit payment within 3 days of payday to ensure it arrives within the 7-day window.
- Cash flow impact: Moving from quarterly to payday super significantly increases the frequency of cash outflow for super contributions. Budget for this – particularly in months with multiple pay runs or bonus payments.
- ATO first-year approach: The ATO published Practical Compliance Guideline PCG 2026/1 (finalised 28 January 2026) outlining its compliance approach for the first year of Payday Super. The ATO has indicated it will take a reasonable approach to genuine transition difficulties in FY2026-27 while still enforcing the core obligation. This is not a waiver – contributions must still be paid on time – but demonstrates the ATO recognises the practical adjustment required.
BAS and GST Compliance: Key Dates and Rules
The Business Activity Statement (BAS) is the cornerstone ATO reporting document for most Australian businesses, combining GST reporting, PAYG withholding, and PAYG instalments into a single quarterly (or monthly) submission.
GST Key Rules
- GST rate: 10% on most taxable supplies
- Mandatory registration threshold: AUD $75,000 annual turnover ($150,000 for not-for-profit bodies)
- Voluntary registration: Businesses below the threshold can voluntarily register – useful for claiming input tax credits on business expenses
- BAS lodgement frequency: Quarterly (most common for turnover under $20M), monthly (large businesses or by choice), annual (certain eligible entities)
- Accounting method: Cash or accruals – the method chosen affects when GST is reported and paid
Quarterly BAS Due Dates – Self-Lodging
| Quarter | Period | Due Date (Self-Lodging) |
| Q1 FY2025-26 | July – September 2025 | 28 October 2025 |
| Q2 FY2025-26 | October – December 2025 | 28 February 2026 (no extension) |
| Q3 FY2025-26 | January – March 2026 | 28 April 2026 |
| Q4 FY2025-26 | April – June 2026 | 28 July 2026 |
| Q1 FY2026-27 | July – September 2026 | 28 October 2026 |
| Q2 FY2026-27 | October – December 2026 | 28 February 2027 (no extension) |
| Q3 FY2026-27 | January – March 2027 | 28 April 2027 |
| Q4 FY2026-27 | April – June 2027 | 28 July 2027 |
⚠ Q2 BAS (October–December quarter) – due 28 February – is the only quarterly BAS that does not receive a tax agent extension. This frequently surprises businesses who assume their BAS agent automatically provides an extension for all quarters. It does not for Q2. Set a specific reminder for 28 February each year.
Where any due date falls on a weekend or national public holiday, the deadline automatically moves to the next business day.
Company Income Tax Return: Deadlines and Rates
Deadlines for FY2025-26 (Year Ended 30 June 2026)
- Self-lodging: 31 October 2026
- Via registered tax agent (lodgement program): 15 May 2027 – but only if the company was registered with the agent before 31 October 2026
- Companies with outstanding prior-year returns: 31 October 2026 (no agent extension available)
Company Tax Rates
| Company Type | Rate | Conditions |
| Base rate entity | 25% | Annual turnover under AUD $50 million; at least 80% of assessable income is passive income (dividends, interest, rent, royalties) |
| All other companies | 30% | Turnover at or above $50M, or active income companies above threshold |
Small business entities may access additional tax concessions including the small business income tax offset (for certain structures), simplified depreciation, and immediate asset write-off for eligible assets.
Late Lodgement Penalties (FTL)
The Failure to Lodge (FTL) penalty for small companies is currently $364 per 28-day period (or part thereof) that the return is overdue, up to a maximum of five penalty units – $1,650. Medium and large companies face double and quadruple these amounts respectively. The General Interest Charge (GIC) also accrues daily on any unpaid tax at approximately 11.36% per annum.
India-Side Obligations for Indian Founders with Australian Companies
| India-Side Obligation | Deadline | Notes |
| Annual Performance Report (APR) via Authorised Dealer bank | Within 6 months of Australian company’s financial year end | Australian FY ends 30 June. APR due by 31 December 2026 for FY2025-26. Late filing: Rs. 7,500 + 0.025% of investment amount per year of delay. |
| Schedule FA disclosure in Indian ITR | By Indian ITR due date (July 31 or October 31) | Australian company shares are foreign assets requiring annual Schedule FA disclosure. Penalty for non-disclosure: Rs. 10 lakh per asset per year under the Black Money Act. |
| Form 67 – Foreign Tax Credit for Australian withholding | Before Indian ITR due date | Claim India-Australia DTAA relief on any Australian tax withheld at source. Must be filed before the ITR due date. |
| Indian ITR filing | July 31 (non-audited) / October 31 (audited) | Australian dividends and other income from the Australian entity must be declared. File ITR-2 or ITR-3 – not ITR-1 – when holding foreign assets. |
For all the questions you should answer before committing to an Australian entity, see our guide: 10 Questions Every Indian Entrepreneur Should Ask Before Expanding Their Business Overseas.
Australian Company Compliance Penalties: Quick Reference
| Filing / Obligation | Penalty for Non-Compliance |
| ASIC annual review fee – late payment | Late fees from ~$98 to $411 depending on how late; deregistration risk for persistent non-payment |
| BAS – Failure to Lodge (FTL) | $364 per 28-day period (small entity), maximum $1,650 (5 penalty units); plus General Interest Charge on unpaid amounts |
| Company income tax return – FTL | $364 per 28-day period (small entity), max $1,650; medium entities double, large entities quadruple |
| Super Guarantee Charge (SGC) – late or missed super | Unpaid amount + 10% interest + administration charge; super not paid on time is NOT tax-deductible; directors personally liable under Director Penalty Notice |
| Payday Super – fund not receiving within 7 business days | SGC applies as above; ATO data-matching identifies failures in real time under new system |
| FBT return – late lodgement | $364 per 28-day period (penalty unit system); interest on unpaid FBT |
| TPAR – late lodgement | $364 per 28-day period, maximum $1,650 |
| STP – failure to finalise | Penalties for failure to report payroll through STP; director personal liability for PAYG withholding under DPN regime |
| Director Penalty Notice (DPN) | Directors become personally liable for unpaid PAYG withholding and SGC if company does not pay |
| Workers compensation – no insurance | Criminal offence in all states; unlimited liability for workers’ claims |
Frequently Asked Questions: Australian Company Annual Compliance Deadlines
When is the ASIC annual review fee due for an Australian company?
Within two months of the company’s annual review date – which is the anniversary of incorporation. ASIC issues the annual statement approximately one month before the review date. The fee for a Pty Ltd is approximately $329 for 2025-26 (CPI-indexed annually). Late fees from ~$98 to $411 apply automatically if not paid on time. Persistent non-payment leads to deregistration proceedings.
When is the BAS due for Australian companies in 2026?
Quarterly BAS self-lodging due dates for FY2025-26: 28 October 2025 (Q1), 28 February 2026 (Q2 – no tax agent extension), 28 April 2026 (Q3), 28 July 2026 (Q4). FY2026-27: 28 October 2026 (Q1), 28 February 2027 (Q2), 28 April 2027 (Q3), 28 July 2027 (Q4). Monthly BAS lodgers pay by the 21st of the following month.
When is the Australian company income tax return due?
For the year ended 30 June 2026: Self-lodging deadline is 31 October 2026. Companies registered with a tax agent before 31 October 2026 can lodge by 15 May 2027 under the lodgement program. The company tax rate is 25% (base rate entity) or 30% (all others). Late lodgement penalty: $364 per 28-day period for small entities, up to $1,650.
What is Payday Super and when did it start?
Payday Super is the legislated change (Treasury Laws Amendment (Payday Superannuation) Act 2025) requiring employers to pay super contributions on every payday from 1 July 2026. The contribution must reach the employee’s nominated fund within 7 business days of each payday. The quarterly super system applies only to wages paid up to 30 June 2026 – the final quarterly payment (Q4 April–June 2026) was due 28 July 2026.
When is the FBT return due in Australia?
The FBT year runs 1 April to 31 March. FBT return for year ended 31 March 2026: due 21 May 2026 (self/paper) or 25 June 2026 (registered tax agent electronic). For year ending 31 March 2027: due 21 May 2027 or 25 June 2027 via agent. Only required if fringe benefits were actually provided during the FBT year. FBT rate: 47%.
When must Australian employers finalise Single Touch Payroll?
STP finalisation for FY2025-26 must be completed by 14 July 2026. This makes employees’ income statements “Tax ready” in myGov. STP reporting runs throughout the year with every pay run through ATO-connected payroll software – the 14 July deadline is purely the year-end finalisation declaration.
What is a TPAR and when is it due?
A Taxable Payments Annual Report must be lodged by 28 August each year by businesses in: building/construction, cleaning, courier/road freight, security, IT services, or mixed industries. The TPAR for FY2025-26 (payments made 1 July 2025 to 30 June 2026) is due 28 August 2026. Late penalty: $364 per 28-day period.
What are the payroll tax obligations for Australian employers in 2026?
Payroll tax is state-based and applies when wages exceed the state threshold: NSW $1.2M (5.45%), VIC $700K (4.85%), QLD $1.3M (4.75%), WA $1M (5.5%), SA $1.5M (4.95%). Annual reconciliation deadlines: VIC 21 July 2026, NSW 28 July 2026, others vary. Employers in multiple states must comply separately with each state revenue office.
July 2026: The Month That Defines Your Australian Compliance Year
For Australian employers, July 2026 is unlike any previous July. The start of Payday Super, STP finalisation, the final quarterly super payment, the Q4 BAS, the first payroll under new minimum wages, and state payroll tax reconciliations all converge within a single 28-day window. The companies that navigate July 2026 without penalty are the ones who prepared in June – updated payroll software, reviewed clearing house processing times, completed STP data, and had the Q4 BAS ready to lodge.
Beyond July, the Australian compliance calendar is predictable and manageable when structured correctly. The ASIC annual review has a fixed date specific to each company – set a calendar reminder immediately and ensure ASIC’s correspondence reaches someone who acts on it. The BAS deadlines repeat quarterly with one consistent trap: Q2 (28 February) has no tax agent extension. The company tax return gives self-lodgers until 31 October and agent-lodgers until 15 May. And FBT operates on its own April-to-March year, requiring awareness of benefits-in-kind to directors and employees throughout the year.
For Indian entrepreneurs managing Australian companies from India, both the Australian compliance calendar and the India-side FEMA/ODI obligations need active management. AccounTX’s Australia Global Desk provides complete annual compliance management for Indian-owned Australian Pty Ltd companies – BAS preparation and lodgement, company tax return, ASIC annual review, FBT assessment, Payday Super compliance support, STP finalisation, TPAR, and India-side APR/Schedule FA/ITR coordination from a single engagement.
For a complete view of what accounting and tax compliance work can be managed from India for your overseas entities, read our guide: Outsourcing Accounting to India: The Complete Guide for US Businesses and CPA Firms (2026) – the same model applies to Australian and other international entities.
Contact AccounTX today. Tell us your Australian company’s registration date, turnover range, employee headcount, and whether you are GST registered – and we will map out your complete 2026/27 compliance calendar with every specific deadline and the action required for each.
About the Author
Satish Sarawagi is a Partner at AccounTX with over a decade of experience advising Indian entrepreneurs on cross-border company formation, international taxation, and multi-jurisdiction compliance across the USA, Singapore, Australia, the UK, and the UAE. He leads AccounTX’s Global Desk practice and has guided 100+ Indian founders through the Singapore Pte Ltd formation and compliance process. Connect on LinkedIn.
