The March 2026 to May 2026 due dates are as follows:

March 2026

9 March:

• Lodge and pay February 2026 monthly payroll tax return.

23 March:

• Lodge and pay February 2026 monthly business activity statement or instalment activity statement.

31 March

• Lodge and pay 2025 income tax returns for:
  • Companies and super funds with total income of more than $2 million in the latest year lodged (excluding large and medium taxpayers), unless due earlier.
  • Head company of a consolidated group (excluding large and medium entities), with a member who had total income excess of $2 million in their latest year lodged, unless due earlier.
  • Individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large and medium trusts. Payment for individuals and trusts in this category is due as advised on their notice of assessment.

April 2026

7 April:

• Lodge and pay March 2026 monthly payroll tax return.

21 April:

• Lodge and pay March 2026 monthly business activity statement or instalment activity statement.
• Lodge and pay March 2026 quarterly PAYG instalment for the head company of a tax consolidated group

28 April:

• Lodge and pay March 2026 quarterly activity statement, if lodging by paper and not an active STP reporter.
• Lodge and pay March 2026 quarterly PAYG or GST instalment. Lodgement is only required if varying the instalment amount.

Superannuation

• Deadline to pay super guarantee contributions^ for the March 2026 quarter into employee super funds by this date.

30 April:

• Lodge TFN report for closely held trusts, if any beneficiary quoted their TFN to a trustee during the March 2026 quarter.

^ Employers who do not pay the super contribution on time will need to lodge and pay the superannuation guarantee charge (SGC) statement by 28 May 2026 (SGC is not tax deductible). Note – from 1 July 2026, superannuation contributions must be paid within 7 days of an employee’s salary and wages. More information on this can be found in our article here.

May 2026

7 May:

• Lodge and pay April 2026 monthly payroll tax return.

15 May:

• Lodge 2025 income tax returns for all entities (unless due earlier). Payment for companies and super funds is due on this date, the payment due date for individuals and trusts is advised on the notice of assessment.
• Lodge annual self-review return for not-for-profit organisations who self-assess as income tax exempt. Registered charities are exempt from this requirement.

21 May:

FBT

• Lodge and pay annual 2026 Fringe Benefits Tax (FBT) return, if not lodging through a registered tax agent.

Activity Statements and PAYG Instalments

• Lodge and pay April 2026 monthly business activity statement or instalment activity statement.

26 May

• Lodge and pay March 2026 quarterly activity statement, if lodging through a registered tax agent or an active STP reporter.

28 May:

Superannuation

• Lodge Superannuation Guarantee Charge^ (SGC) statement and pay the charge, where an employer has a superannuation guarantee shortfall* for the March 2026 quarter.

^SGC is not tax-deductible

A superannuation guarantee shortfall exists for the March 2026 quarter where an employer fails to pay a superannuation guarantee amount for their employee(s) into the correct fund by 28 April 2026.

Learn more

If you need any assistance with meeting your deadlines or other taxation matters, contact Kristy Baxter or Angela Stavropoulos or your Pilot advisor on 07 3023 1300.