The November 2026 to January 2027 due dates are as follows:

November 2026

2 November:

PAYG Withholding

• Lodge 2026 PAYG withholding annual report for payments where an ABN has not been quoted.
• Lodge 2026 PAYG withholding annual report for interest, dividend and/or royalties paid to foreign residents.
• Lodge 2026 PAYG withholding annual report for payments to foreign residents for entertainment, sports, construction, casino gaming junket and other related activities.

GST

• Lodge and pay 2026 annual GST return, if not required to lodge an income tax return for the 2026 financial year.

Income Tax

• Lodge 2026 income tax returns for all taxpayers with one or more prior year tax returns overdue.
• Lodge 2026 income tax returns for individuals, partnerships, trusts and newly registered SMSFs who do not use a registered tax agent.

Other Lodgements

• Lodge 2026 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 2026 franking account return for 30 June balancing companies (if the return is a disclosure only with no tax payable).

9 November:

• Lodge and pay October 2026 monthly payroll tax

23 November:

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

25 November:

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

December 2026

1 December:

• Pay 2026 income tax for companies that were required to lodge by 31 October 2026 or were taxable medium or large taxpayers in the previous financial year. Lodgement of the 2026 tax return will be due 31 January 2027 for these taxable medium or large taxpayers.

7 December:

• Lodge and pay November 2026 monthly payroll tax

21 December:

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

January 2027

14 January:

• Lodge and pay December 2026 monthly or periodic payroll tax return.

21 January:

• Lodge and pay December 2026 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 2027.
• Lodge and pay December 2026 quarterly PAYG instalment for the head company of a tax consolidated group.

31 January:

• Lodgement of the 2026 tax return due for taxable medium or large taxpayers (any tax payable was due for payment 1 December 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.