The August 2026 to October 2026 due dates are as follows:

August 2026

7 August:

• Lodge and pay July 2026 monthly payroll tax.

14 August:

PAYG Withholding

• Lodge 2026 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 2026 Employee Share Scheme (ESS) annual report.

21 August:

Activity statements

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

28 August:

Taxable Payments Annual Reporting (TPAR)

• Lodge 2026 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 2026 quarter.

^SGC is not tax-deductible

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

September 2026

7 September:

• Lodge and pay August 2026 monthly payroll tax.

21 September:

• Lodge and pay August 2026 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 2026 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 2026 financial year.

PAYG Withholding

• Lodge 2026 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 2026

7 October:

• Lodge and pay September 2026 monthly payroll tax.

21 October:

Activity Statements and PAYG Instalments

• Lodge and pay September 2026 monthly business activity statement or instalment activity statement.
• Lodge and pay September 2026 quarterly PAYG instalment activity statement for the head company of a consolidated group.
• Pay 2026 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 2026 quarterly activity statement, if lodging by paper and not an active STP reporter.
• Pay September 2026 quarterly PAYG instalment. Lodgement is only required if varying the instalment amount.
• Lodge and pay 2026 annual activity statement for closely held trusts, where a trustee withheld amounts from payments to beneficiaries in the 2026 financial year.
• Final date to elect to report PAYG instalments annually for June balancers (if eligible).

GST

• Pay September 2026 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 2027 financial year for June balancers (if another reporting option was previously used), or opt out of option 3 for the 2027 financial year.

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.