Key dates coming up in 2026
Some key dates from the Australian Taxation Office (ATO) add these to your calendar and check back regulary to find out what’s coming up.
15 Jan 2026 Income tax
Due date for lodgment of income tax returns for companies and trusts that were taxable medium to large taxpayers in the prior year and are not required to lodge earlier.
- If you fail to lodge your current return on time, your income tax return for the next financial year will be due by 31 October.
15 Jan 2026 TFN report
Quarter 2 (October–December) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.
21 Jan 2026 Activity statements
December monthly activity statements – final date for lodgment and payment.
Quarter 2 (October–December) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
28 Jan 2026 Superannuation
Due date for super guarantee (SG) contributions, for quarter 2, (October–December).
- Quarter 2 SG contributions are to be received by the superfund by this date – you need to allow sufficient time for SG payments to reach and be processed by your superfund, especially if using a SG clearing house.
- If you don’t pay the SG contributions for quarter 2 in full and by this date, you must pay the super guarantee charge (SGC) and lodge a SGC statement with us by 28 February.
It’s important to note, SGC is more than the SG you would have normally paid and is not tax deductible.
NOTE:
- As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
- When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.