Key ATO Due Dates + Workplace and myID Updates

Sue Gordon

Keeping up with ATO deadlines and compliance updates can feel like a moving target, especially when you are juggling day-to-day operations. Below is a practical, plain English summary of the key dates and changes, with notes on what they mean for Australian small business owners.

ATO activity statement due dates (BAS and IAS)

If you lodge monthly activity statements, the following final dates apply for lodgement and payment.

December 2025 activity statement: due 21 January 2026
January 2026 activity statement: due 21 February 2026

If you lodge quarterly BAS, the following final dates for lodgement and payment.

December quarter 2025 (including PAYG instalments): due 28 February 2026
March quarter 2026 (including PAYG instalments): due 28 April 2026

What if the due date falls on a weekend or public holiday?

If a due date lands on a Saturday, Sunday, or a public holiday that applies across an Australian state or territory, you can generally lodge or pay on the next business day.

Super guarantee due dates (don’t leave this one late)

Super guarantee contributions are not just a payroll task; they are a compliance deadline with real consequences.

October to December 2025 quarter: super must be in the fund by 28 January 2026
January to March 2026 quarter: super must be in the fund by 28 April 2026

Late super payments are not tax deductible, so missing the cut-off can cost you twice.

Fixed Term Contract Information Statement (FTCIS): what changed from 1 November 2025

If you employ staff on fixed term contracts, there is an important update to the Fixed Term Contract Information Statement (FTCIS).

What is the FTCIS?

The FTCIS outlines the rules for fixed term employment contracts under Australian workplace law. Employers must provide it for employees who are starting a new fixed term contract.
Since 6 December 2023, the general rule is that most fixed term contracts:

Cannot exceed two years
Can only be extended once
Cannot be used back-to-back to avoid offering ongoing employment

There are exceptions (for example, some high-income earners, trainees, and roles tied to peak periods), and the statement explains how these apply.

What changed from 1 November 2025?

There are three key shifts:

Some exceptions ended: temporary exceptions for higher education and public hospitals expired. New contracts in those sectors now need to follow the standard rules unless another exemption applies.
Some exceptions continue for one more year: charities, not for profits, and medical or health research organisations keep temporary exceptions until 1 November 2026. After that, they will need to meet new revenue thresholds to rely on the exception.
Some exceptions are now permanent: organised sport and high-performance sport now have ongoing exceptions with no expiry date.

What you should do as a small business owner

If you use fixed term contracts (including seasonal or project-based roles), it is worth reviewing your approach so you are using the correct statement for the employee’s start date and staying aligned with the rules.

myID photo verification using a driver’s licence (rolling out from WA)

There is also a change underway for identity verification in the myID app.

What is changing?

Driver’s licences have been used for identity checks via the Document Verification Service, which confirm details like license number, name, and expiry date. The update is the introduction of biometric photo verification in the myID app, using the Face Verification Service to match the photo on a driver’s licence against government held images.

When does it start?

The rollout begins in Western Australia from November 2025. Other states and territories will follow in phases, but dates have not been confirmed.

Why it matters

If you are switching to myID or resetting your identity, you may need to complete photo verification to reach a “strong” identity strength. If your state does not yet support licence photo matching, you may need to use a passport to achieve strong identity strength.

Want help staying on top of deadlines?

If you would like support with BAS and IAS lodgements, payroll and super compliance, or simply setting up a smoother bookkeeping process so deadlines don’t sneak up on you, Logical Bookkeeping can help.

Reach out to book a free consultation and we can review your current setup, confirm what is due and when, and put a simple system in place to keep you compliant and in control.