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

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).

November 2025

7 November:

• Lodge and pay October 2025 monthly payroll tax

21 November:

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

25 November:

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

28 November:

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

^SGC is not tax deductible.

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

December 2025

1 December:

• Pay 2025 income tax for companies that were required to lodge by 31 October 2025 or were taxable medium or large taxpayers in the previous financial year. Lodgement of the 2025 tax return will be due 31 January 2026 for these taxable medium or large taxpayers.

8 December:

• Lodge and pay November 2025 monthly payroll tax

22 December:

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

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.