12 May
Activity statements
- Quarter 3 (January to March) activity statements lodged electronically – final date for lodgment and payment
- refer to the two week lodgment concession for information on your eligibility for this later due date.
15 May
Not-for-profit (NFP) income tax returns
Final date for taxable NFPs to either lodge an income tax return, or submit a non-lodgment advice form.
- Taxable NFPs automatically receive this concessionary due date.
21 May
Fringe benefits tax (FBT)
- Lodgment due date for your FBT return – for 2021, if you prepare your own return you can lodge by 25 June without incurring late lodgment penalties.
- Final date to pay when you prepare your own FBT return.
- If your tax agent is preparing your FBT return, different dates may apply.
Activity statements
- April monthly activity statements – final date for lodgment and payment.
28 May
Superannuation for quarter 3, 2026
- Lodge and pay quarter 3 (1 January to 31 March 2026) Superannuation guarantee charge (SGC) statement if you did not pay your contributions on time for this quarter to avoid additional penalties.
- For payments received before 30 June 2026, you can choose to offset quarterly contributions you've paid late to a fund for each employee against the super guarantee charge for quarter 3 or earlier.
- The quarterly super guarantee charge is more than the super guarantee contributions you would have otherwise paid to the employee's fund and is not tax deductible.
31 May
Global and domestic minimum tax
- The Combined global and domestic minimum tax return and the GloBE Information Return are due 31 May 2027 for fiscal years ending on 30 November 2025.