21 April
Activity statements
- March monthly activity statements – final date for lodgment and payment.
- Quarter 3 (January to March) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
28 April
Activity statements
- Quarter 3 (January to March) activity statements – final date for lodgment and payment.
PAYG instalments
- Quarter 3 (January to March) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.
GST instalments
- Quarter 3 (January to March) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgment.
Superannuation for quarter 3, 2026
- Due date for payment of super guarantee contributions for quarter 3 (January to March 2026).
- Super guarantee contributions need to reach your employee's super fund by this date – it's important that you leave enough time for your super payments to reach and be processed by your employee's super fund, especially if you're using a clearing house.
- If you don't pay minimum super guarantee contribution for quarter 3 by this date, you must lodge a Superannuation guarantee charge statement – quarterly and pay the super guarantee charge to us by 28 May 2026 to avoid additional penalties.
The super guarantee charge for quarter 3, 2026 is more than the super guarantee contributions you would have normally paid and is not tax deductible.
30 April
TFN report
- Quarter 3 (January to March) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.
Global and domestic minimum tax
- The Combined global and domestic minimum tax return and the GloBE Information Return are due 30 April 2027 for fiscal years ending on 31 October 2025.