Lodging or paying when a due date falls on a weekend or public holiday

Public holidays

Use the following table to find out:

• the public holidays that affect the whole of a state or territory in Australia for the period 2 January 2012 to 30 June 2013
• the first business day on which your lodgment or payment must be made if your obligation falls due on a public holiday.

2012 dates

Date of public holiday	Name of public holiday	First business day
2 January (Mon)	New Year's Day	3 January (Tue)
26 January (Thurs)	Australia Day	27 January (Fri)
5 March (Mon)	Labour Day (WA)	6 March (Tue)
12 March (Mon)	Eight Hours Day (TAS) Labour Day (VIC) Adelaide Cup (SA) Canberra Day (ACT)	13 March (Tue)
6 April (Fri)	Good Friday	10 April (Tues)
9 April (Mon)	Easter Monday	10 April (Tues)
25 April (Tue)	ANZAC Day (VIC, SA, WA, TAS)	26 April (Wed)
7 May (Mon)	May Day (NT) Labour Day (QLD)	8 May (Tue)
4 June (Mon)	Foundation Day (WA)	5 June (Tue)
11 June (Mon)	Queen's Birthday (excl. WA, QLD ) Queen's Birthday and Volunteer's Day (SA) Queen's Diamond Jubilee (QLD)	12 June (Tue)
6 August (Mon)	Picnic Day (NT)	7 August (Tue)
1 October (Mon)	Labour Day (ACT, NSW, SA) Queen's Birthday (WA, QLD )	2 October (Tue)
8 October (Mon)	Family and Community Day (ACT)	9 October (Tue)
6 November (Tue)	Melbourne Cup (VIC)	7 November (Wed)
25 December (Tue)	Christmas Day	27 December (Thu)
26 December (Wed)	Boxing Day (excl. SA) Proclamation Day (SA)	27 December (Thu)

2013 dates

Date of public holiday	Name of public holiday	First business day
1 January (Tue)	New Year's Day	2 January (Wed)
28 January (Mon)	Australia Day	29 January (Tue)
4 March (Mon)	Labour Day (WA)	5 March (Tue)
11 March (Mon)	Eight Hours Day (TAS) Labour Day (VIC) Adelaide Cup (SA) Canberra Day (ACT)	12 March (Tue)
29 March (Fri)	Good Friday	2 April (Tue)
1 April (Mon)	Easter Monday	2 April (Tue)
25 April (Thurs)	ANZAC Day	26 April (Fri)
6 May (Mon)	May Day (NT)	7 May (Tue)
3 June (Mon)	Western Australia Day	4 June (Tue)
10 June (Mon)	Queen's Birthday (excl. WA)	11 June (Tue)

If the due date falls on a public holiday that is a public holiday for the whole of a state or territory, taxpayers in all states and territories can lodge or pay on the first business day, even if they don't celebrate that public holiday.