October

Key lodgment and payment dates for business for October.

Last updated 23 July 2026

21 October

September monthly activity statements – final date for lodgment and payment.
Quarter 1 (July to September) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.

Annual PAYG instalment notice – final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.
- If you have already received your income tax assessment, you should not vary your annual instalment.

Quarter 1 (July to September) activity statements – final date for lodgment and payment.
Annual activity statement – TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries – final date for lodgment and payment.

Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used.
Final date for opting out of option 3 for the current financial year.
Quarter 1 (July to September) instalment notices (forms S and T) – final date for payment and, if varying instalment amount, lodgment.

Final date for eligible quarterly GST reporters to elect to report GST annually.

Final date for eligible instalment reporters to elect to report annually for June balancers.
Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2013 income year for June balancers.
Quarter 1 (July to September 2013) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

Lodgment for PAYG withholding where ABN not quoted – annual report
- Use this to report amounts withheld because another entity did not quote their ABN.
- These amounts should have been reported at label W4 of activity statements.
Lodgment for PAYG withholding from interest, dividends and royalties paid to non-residents – annual report
- Use this to report payments of dividends, interest and royalties to non-residents that are subject to withholding, and the amounts withheld.
- These amounts should have been reported at label W3 on activity statements.
Lodgment for PAYG withholding annual report – payments to foreign residents
- Use this to report payments made to foreign residents for entertainment or sports activities, construction and related activities and arranging casino gaming junket activities, and the amounts withheld.
- These amounts should have been reported at label W3 on activity statements.

Annual GST return or Annual GST information report – lodgment and payment (if required) is due when the income tax return is due, for those who have an income tax obligation
- If you use a tax agent, different lodgment and payment dates may apply.

Individual, partnership and trust income tax returns – final date for lodgment unless an approved SAP or a later lodgment date has been granted.
Trusts that are medium to large taxpayers in the last year they lodged and have one prior year return overdue as at 30 June of the last financial year.
Lodgment of income tax returns for trusts, which did not lodge their income tax return on time for the previous financial year.
Income tax return lodgment due date for all June balancing companies where one or more prior-year returns were overdue, as at 30 June.
Income tax returns lodgment due date for companies that did not lodge their income tax return on time for the previous financial year.

Annual NFP self-review return final lodgment due date, unless an approved SAP, for non-charitable not-for-profits (NFPs) with an active ABN who self-assess as income tax exempt.

Quarter 1 (July to September) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

Lodging the annual investment income report (AIIR) – final date for lodgment for all investment bodies.

The Combined global and domestic minimum tax return and the GloBE Information Return are due 31 October 2026 for fiscal years ending on 30 April 2025.

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