You can choose to offset contributions you’ve paid late to a fund for each employee against the super guarantee charge for the quarter for those employees.

You cannot claim an income tax deduction for the super guarantee charge.

28 Feb 2026 GST instalments

Quarter 2 (October–December) instalment notices (forms S and T) – final date for payment, and lodgment if varying the instalment amount.

28 Feb 2026 Activity statements

Quarter 2 (October–December) activity statements – final date for lodgment and payment, including electronic lodgment.

28 Feb 2026 Income tax

Lodgment and payment due date for self-preparing entities that were not due at an earlier date

if you don’t lodge your previous financial year return on time, your income tax return for the current financial is due by 31 October.

Lodgment and payment due date for medium to large companies (taxable and non-taxable) that are new registrations

if you don’t lodge your previous financial year return on time, your income tax return for the current financial year is due by 31 October.

Lodgment due date for medium to large trusts that were non-taxable in the latest year lodged unless required earlier

lodgment due date for income tax returns for new registrant trusts unless required earlier

if you don’t lodge your previous financial year return on time, your income tax return for the current financial year is due by 31 October.

28 Feb 2026  GST

Annual GST return or Annual GST information report – final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.