21 July
Lodge and pay June 2026 monthly business activity statement.
Lodge and pay quarter 4, 2025–26 PAYG instalment activity statement for head companies of consolidated groups.
28 July
Lodge and pay quarter 4, 2025–26 activity statement if lodging by paper.
Pay quarter 4, 2025–26 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
Make super guarantee contributions for quarter 4, 2025–26 to funds by this date.
Note:
- Employers who don't pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly form and pay the super guarantee charge to us by 28 August 2026 to avoid additional penalties.
- Employers can't offset contributions they paid late for this quarter.
31 July
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2025–26.
Lodge Venture capital deficit tax return for June balancers.
Lodge Franking account return for 30 June balancers if there is an amount payable.
Lodge Early stage innovation company report.