7 July
Employee share scheme (ESS)
- ESS statements to be sent to employees.
14 July
Single Touch Payroll (STP) finalisation
- End of year finalisation declaration through STP due.
PAYG withholding
- Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers) for payments not reported through STP.
21 July
Activity statements
- Quarter 4 (April–June) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
- June monthly activity statements – final date for lodgment and payment.
Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.
28 July
Activity statements
- Quarter 4 (April–June) activity statements – final date for lodgment and payment.
Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.
PAYG instalments
- Quarter 4 (April–June) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.
Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.
GST instalments
- Quarter 4 (April–June) instalment notices (forms SA and T) – final date for payment and, if varying the instalment amount, lodgment.
Superannuation for quarter 4, 2026
- Due date for payment of super guarantee contributions for quarter 4 (1 April – 30 June 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 contributions for quarter 4 by this date, you must lodge a Superannuation guarantee charge statement – quarterly and pay the super guarantee charge to us by 28 August 2026 to avoid additional penalties.
- You can't offset contributions you have paid late for this quarter.
The quarterly super guarantee charge is more than the super guarantee you would have normally paid and is not tax deductible.
31 July
TFN report
- Quarter 4 (April–June) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.
Foreign Account Tax Compliance Act (FATCA) Report
- The reporting period for the FATCA is 1 January to 31 December. The due date for the report is 31 July the following year.
Common Reporting Standard (CRS) Report
- Reports from Australian RFIs include data from January to December and are due annually, by 31 July in the following year.