Missing a tax deadline in Australia triggers automatic penalties and interest charges from the ATO. In 2026, the Failure to Lodge (FTL) penalty, PAYG instalment deadlines, BAS lodgement dates, and super payment due dates all have specific consequences for non-compliance. Here is every key tax deadline for 2026 and how to avoid the associated fines.
Individual Tax Return Deadlines 2026
- Self-lodgers: 31 October 2026
- Tax agent clients (registered before 31 October): 15 May 2027
- Failure to Lodge penalty: $330 per 28-day period, up to $1,650 maximum
Business Activity Statement (BAS) Due Dates 2026
- Monthly BAS (large businesses): 21st of the following month
- Quarterly BAS (Q1 July-Sept): 28 October 2026
- Quarterly BAS (Q2 Oct-Dec): 28 February 2027
- Quarterly BAS (Q3 Jan-Mar): 28 April 2027
- Quarterly BAS (Q4 Apr-June): 28 July 2027
- Annual BAS: 31 October 2026 (with tax agent extension available)
Super Guarantee Payment Due Dates 2026
- Q1 (July-September): Received by fund by 28 October 2026
- Q2 (October-December): 28 January 2027
- Q3 (January-March): 28 April 2027
- Q4 (April-June): 28 July 2027
Missing super due dates triggers the Super Guarantee Charge (SGC) — which is not deductible and includes the unpaid super, 10% annual interest, and an administration fee of $20 per employee per quarter.
Company and Trust Tax Return Due Dates
- Company tax return (new lodgers or large companies): 31 October 2026
- Company tax return (small/medium with tax agent): 15 May 2027
- Trust tax return: Same schedule as companies
- SMSF annual return: 31 October 2026 (or later with registered SMSF auditor)
PAYG Instalment Due Dates 2025-26
- Q1: 28 October 2026
- Q2: 28 February 2027
- Q3: 28 April 2027
- Q4: 28 July 2027
Frequently Asked Questions
What is the penalty for missing a BAS deadline?
The Failure to Lodge (FTL) penalty for BAS applies at $330 per 28-day period overdue, up to a maximum based on the size of the business. For small businesses, the maximum FTL is $1,650. The ATO also applies the General Interest Charge (currently ~11% p.a.) on any unpaid GST or PAYG amounts.
Can the ATO waive tax penalties?
Yes. The ATO has discretion to remit penalties and reduce interest charges if the non-lodgement was due to circumstances outside your control, if you have a good compliance history, or if you proactively contact the ATO and make arrangements before enforcement action begins. Always contact the ATO or your tax agent immediately if you have missed a deadline.
Behind on tax lodgements? Contact AWTS — we help businesses and individuals get back on track and negotiate with the ATO to minimise penalties.
