The August 2025 to October 2025 due dates are as follows:

August 2025

7 August:

• Lodge and pay July 2025 monthly payroll tax.

14 August:

PAYG Withholding

• Lodge 2025 Pay As You Go (PAYG) withholding payment summary annual report for large withholders (annual withholding of more than $1 million) or those without a registered tax agent lodging on their behalf. This is not required for any payments reported through Single Touch Payroll (STP).

Employee Share Scheme (ESS)

• Lodge 2025 Employee Share Scheme (ESS) annual report.

21 August:

Activity Statement

• Lodge and pay July 2025 monthly business activity statement or instalment activity statement.

GST

• Deadline to elect to report Goods and Services Tax (GST) annually for eligible monthly reporters.

25 August

• Lodge and pay June 2025 quarterly activity statement, if lodging through a tax agent or an active STP reporter.

28 August:

Taxable Payments Annual Report

• Lodge 2025 Taxable Payments Annual Report (TPAR) for contractor payments made by businesses in certain industries (construction, cleaning, couriers and road freight etc).

Superannuation

• Lodge Superannuation Guarantee Charge^ (SGC) statement and pay the charge, where an employer has a superannuation guarantee shortfall* for the June 2025 quarter.

^SGC is not tax-deductible.

*A superannuation guarantee shortfall exists for the June 2025 quarter where an employer fails to pay a superannuation guarantee amount for their employee(s) into the correct fund by 28 July 2025.

September 2025

8 September

• Lodge and pay August 2025 monthly payroll tax

22 September:

• Lodge and pay August 2025 monthly business activity statement or instalment activity statement.

30 September:

Single Touch Payroll (STP)

• Complete end-of-year finalisation declaration for closely-held payees through Single Touch Payroll (STP), for employers who have both closely held payees and arm’s length employees.

Tax File Number (TFN) Withholding

• Lodge 2025 annual Tax File Number (TFN) withholding report for closely-held trusts, where a trustee has been required to withhold amounts from payments to beneficiaries during the 2025 financial year.

PAYG Withholding

• Lodge 2025 Pay As You Go (PAYG) withholding payment summary annual report for small withholders (annual withholding of less than $1 million), if lodging through a tax agent. This is not required for any payments reported through Single Touch Payroll (STP).

October 2025

7 October:

• Lodge and pay September 2025 monthly payroll tax.

21 October:

Activity Statements and PAYG Instalments

• Lodge and pay September 2025 monthly business activity statement or instalment activity statement.
• Lodge and pay September 2025 quarterly PAYG instalment activity statement for the head company of a consolidated group.
• Pay 2025 annual PAYG Instalment notice. Lodgement is only required if using the “instalment rate” method or if varying the instalment amount.

28 October:

Activity Statements and PAYG Instalments

• Lodge and pay September 2025 quarterly activity statement, if lodging by paper and not an active STP reporter.
• Pay September 2025 quarterly PAYG instalment. Lodgement is only required if varying the instalment amount.
• Lodge and pay 2025 annual activity statement for closely held trusts, where a trustee withheld amounts from payments to beneficiaries in the 2025 financial year.
• Final date to elect to report PAYG instalments annually for June balancers (if eligible).

GST

• Pay September 2025 quarterly GST instalment notice. Lodgement is only required if varying the instalment amount.
• Final date to elect to report GST annually (if eligible).
• Final date to elect to pay GST by instalments (option 3) in the 2026 financial year for June balancers (if another reporting option was previously used), or opt out of option 3 for the 2026 financial year

Superannuation

• Deadline to pay super guarantee contributions^ for the September 2025 quarter into employee super funds by this date.

^ Employers who do not pay the super contribution on time will need to lodge and pay the superannuation guarantee charge (SGC) statement by 28 November 2025 (SGC is not tax deductible).

31 October:

PAYG Withholding

• Lodge 2025 PAYG withholding annual report for payments where an ABN has not been quoted.
• Lodge 2025 PAYG withholding annual report for interest, dividend and/or royalties paid to foreign residents.
• Lodge 2025 PAYG withholding annual report for payments to foreign residents for entertainment, sports, construction, casino gaming junket and other related activities.

GST

• Lodge and pay 2025 annual GST return, if not required to lodge an income tax return for the 2025 financial year.

Income Tax

• Lodge 2025 income tax returns for all taxpayers with one or more prior year tax returns overdue.
• Lodge 2025 income tax returns for individuals, partnerships, trusts and newly registered SMSFs who do not use a registered tax agent.

Other Lodgements

• Lodge 2025 annual Not-For-Profit (NFP) self-review return for non-charitable NFP entities with an active ABN that self-assess as income tax exempt.
• Lodge TFN report for closely held trusts, if any beneficiary quoted their TFN to a trustee during the September 2025 quarter.
• Lodge 2025 franking account return for 30 June balancing companies (if the return is a disclosure only with no tax payable).

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.