21 January
Lodge and pay quarter 2, 2026–27 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay December 2026 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
31 January
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2026–27.
Lodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.
Payment for large and medium entities with a 31 January due date is:
- 1 December 2026 for companies and super funds
- as stated on their notice of assessment for trusts.
Note: You can't assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year. If you request a lodgment deferral, it will be escalated for manual assessment as an ATO assessed deferral.
Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large or medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2026.