The May 2026 to July 2026 due dates are as follows:

May 2026

7 May:

• Lodge and pay April 2026 monthly payroll tax return.

15 May:

• Lodge 2025 income tax returns for all entities (unless due earlier). Payment for companies and super funds is due on this date, the payment due date for individuals and trusts is advised on the notice of assessment.
• Lodge annual self-review return for not-for-profit organisations who self-assess as income tax exempt. Registered charities are exempt from this requirement.

21 May:

FBT

• Lodge and pay annual 2026 Fringe Benefits Tax (FBT) return, if not lodging through a registered tax agent.

Activity Statements and PAYG Instalments

• Lodge and pay April 2026 monthly business activity statement or instalment activity statement.

26 May

• Lodge and pay March 2026 quarterly activity statement, if lodging through a registered tax agent or an active STP reporter.

28 May:

Superannuation

• Lodge Superannuation Guarantee Charge^ (SGC) statement and pay the charge, where an employer has a superannuation guarantee shortfall* for the March 2026 quarter.

^SGC is not tax-deductible

A superannuation guarantee shortfall exists for the March 2026 quarter where an employer fails to pay a superannuation guarantee amount for their employee(s) into the correct fund by 28 April 2026.

June 2026

5 June:

• Concessional due date to lodge and pay income tax returns for:
  • Individuals, partnerships and trusts who were not required to lodge earlier than 15 May 2026^.

• • Companies and super funds with a lodgement due date of 15 May 2026, provided both the prior year and the current year will be non-taxable or result in a refund.

^The concession allows these tax returns to be lodged by 5 June without receiving a penalty, provided that any payment required is also made by this date.

8 June:

• Lodge and pay May 2026 monthly payroll tax return.

22 June:

• Lodge and pay May 2026 monthly business activity statement or instalment activity statement.

25 June:

• Lodge and pay annual 2026 Fringe Benefits Tax (FBT) return, if lodging through a registered tax agent.

30 June:

• End of the 2026 financial year.
• Employee superannuation contributions must be received by their superannuation fund on or before this date to qualify for a tax deduction in the 2026 financial year.

July 2026

7 July:

• Employee Share Scheme (ESS) statements for the 2026 financial year to be sent to employees.

14 July:

Single Touch Payroll (STP) Finalisation

• Complete end of year finalisation declaration for employees through Single Touch Payroll (STP). If you have both closely held and arm’s length employees, this finalisation is due 30 September for the closely held payees.

PAYG Withholding

• Provide Pay As You Go (PAYG) withholding payment summaries to payees, for payments not reported through STP.

21 July:

Activity statements and PAYG Instalments

• Lodge and pay June 2026 monthly business activity statement or instalment activity statement.
• Lodge and pay June 2026 quarterly PAYG instalment activity statement for the head company of a consolidated group.

Payroll Tax

• Lodge and pay 2026 Queensland annual payroll tax return (including wages for the month of June 2026).

28 July:

Activity Statements and PAYG Instalments

• Lodge and pay June 2026 quarterly activity statement, if lodging by paper and not an active STP reporter.
• Lodge and pay June 2026 quarterly PAYG instalment. Lodgement if only required if varying the instalment amount.

GST

• Lodge and pay June 2026 quarterly GST instalment. Lodgement is only required if varying the instalment amount.

Superannuation

• Deadline to pay super guarantee contributions^ for the June 2026 quarter into employees super funds by this date. Going forward, contributions must be made within 7 business days after each pay date due to Payday Super legislation starting from 1 July 2026. Each employer’s due date will be different based on their payroll cycle. Refer to our article for more information.

^Employers who do not pay the super contribution on time will need to lodge and pay the superannuation guarantee charge (SGC) statement by 28 August 2026 (SGC is not tax deductible).

31 July:

• Lodge TFN report for closely held trusts, if any beneficiary quoted their TFN to a trustee during the June 2026 quarter.

Learn more

If you need any assistance with meeting your deadlines or other taxation matters, contact Kristy Baxter or Angela Stavropoulos or your Pilot advisor on 07 3023 1300.