The December 2025 to February 2026 due dates are as follows:

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.

January 2026

14 January:

• Lodge and pay December 2025 monthly or periodic payroll tax return (for half-yearly lodgers).

21 January:

• Lodge and pay December 2025 monthly business activity statement or instalment activity statement. Entities with a GST turnover of below $10 million who lodge electronically are allowed additional time to lodge and pay this activity statement until 21 February 2025.
• Lodge and pay December 2025 quarterly PAYG instalment for the head company of a tax consolidated group.

28 January:

• Deadline to pay super guarantee contributions^ for the December 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 February 2026 (SGC is not tax deductible). Note – under proposed new legislation, superannuation contributions must be paid within 7 days of an employee’s salary and wages from 1 July 2026. More information on this can be found in our article here.

February 2026

2 February:

• Lodge TFN report for closely held trusts if an any beneficiary quoted their TFN to a trustee during the December 2025 quarter.

Income Tax

• Lodge 2025 income tax returns for companies, trusts and superannuation funds that were taxable medium or large taxpayers in the 2024 financial year (and not required to lodge earlier). Payment was due 1 December 2025 for companies and super funds in this category. The payment due date for trusts will be as advised on the notice of assessment.
• Lodge 2025 income tax returns for companies that were a taxable head company of a consolidated group, with a member deemed a large or medium entity in the previous financial year (and not required to lodge earlier). Payment was due 1 December 2025.

9 February:

• Lodge and pay January 2026 monthly payroll tax return.

23 February:

• Lodge and pay January 2026 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.