It’s important to report the right information through STP-enabled software for every employee, on time, every time. This means you need to report on or before each payday to avoid penalties.

14 Jul 2026 Single Touch Payroll (STP) finalisation

End of year finalisation declaration through STP due.

21 Jul 2026 Activity statements

• Quarter 4 (April–June) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
• June monthly activity statements – final date for lodgment and payment.

Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

28 Jul 2026 SG contributions

SG contributions for the April to June 2026 quarter are due into the super fund so allow extra time if you’re using a clearing house.

28 Jul 2026 PAYG instalments

• Quarter 4 (April–June) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

28 Jul 2026 GST instalments

Quarter 4 (April–June) instalment notices (forms SA and T) – final date for payment and, if varying the instalment amount, lodgment.

28 Jul 2026 Superannuation for quarter 4, 2026

• Due date for payment of super guarantee contributions for quarter 4 (1 April – 30 June 2026)
  • Super guarantee contributions need to reach your employee’s super fund by this date – it’s important that you leave enough time for your super payments to reach and be processed by your employee’s super fund, especially if you’re using a clearing house.
  • If you don’t pay minimum super guarantee contributions for quarter 4 by this date, you must lodge a Superannuation guarantee charge statement – quarterly and pay the super guarantee charge to us by 28 August 2026 to avoid additional penalties.
  • You can’t offset contributions you have paid late for this quarter.

The quarterly super guarantee charge is more than the super guarantee you would have normally paid and is not tax deductible.

28 Jul 2026 Activity statements

• Quarter 4 (April–June) activity statements – final date for lodgment and payment.

Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.