ATO lodgement dates: BAS, IAS, and super deadlines (early 2026)
These dates are from the ATO website and do not account for possible extensions. You remain responsible for ensuring that the necessary information is with your bookkeeper or accountant in time.
To check official monthly lodgement and payment dates, use the ATO’s due date tool: ATO due dates by month.
BAS and IAS monthly lodgements
Final dates for lodgement and payment:
- February Activity Statement: 21 March 2026
- March Activity Statement: 21 April 2026
BAS quarterly lodgements
Final dates for lodgement and payment:
- December quarter 2025 (2nd Quarter 2026 financial year, includes PAYGI): 28 February 2026
- March quarter 2026 (3rd Quarter 2026 financial year, includes PAYGI): 28 April 2026
If a due date falls on a Saturday, Sunday, or public holiday, you can generally lodge or pay on the next business day.
Super guarantee due dates
Super contributions must be in the fund by:
- October to December 2025 quarter: 28 January 2026
- January to March 2026 quarter: 28 April 2026
Important: late payments of superannuation are not tax deductible. If your business has overdue super guarantee payments and you are unsure how to proceed, get advice early.
Quick next steps (simple and practical)
If you want to stay ahead of all of this:
- Keep a running list of asset purchases (amount, date purchased, date installed, business use percentage)
- Confirm whether you are using SBSCH and, if yes, choose your replacement method now
- Set internal cut off dates for BAS prep so you are not racing the ATO deadlines
Reach out today for an obligation free discussion on how we can help your business
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