Key business deadlines early 2026 to remember
If your business will be shutting its doors or running on a skeleton crew, make sure you take a moment before clocking off to look ahead and prepare for some important deadlines that can sneak up quickly when operations resume in early 2026.
| 14 January 2026 | December 2025 monthly Payroll Tax Returns or July – December 2025 Payroll Tax Returns are due for lodgement and payment |
| 21 January 2026 | Quarter 2, 2025–26 PAYG Instalment Activity Statements (IAS) are due for lodgement and payment |
| 21 January 2026 | December monthly Business Activity Statements (BAS) due for lodgement and payment (except for business clients with up to $10M turnover who report GST monthly and lodge electronically |
| 28 January 2026 | Quarter 2 (December 2024) Superannuation Guarantee Contributions must be paid to superannuation funds |
| 31 January 2026 | Lodge Tax File Number (TFN) report for closely held trusts for any beneficiary who quoted their TFN in quarter 2 (December 2024) |
| 31 January 2026 | Taxable medium/large Company Tax Returns (June year-end) are due for lodgement |
| 7 February 2026 | January 2026 monthly Payroll Tax Returns are due for lodgement and payment |
| 21 February 2026 | January 2026 monthly BAS / IAS due for lodgement and payment & December 2025 monthly BAS lodgement and payment for business clients with up to $10M turnover who report GST monthly and lodge electronically |
| 28 February 2026 | Quarter 2 (December 2025) PAYG Instalment Activity Statements (IAS) |
| 28 February 2026 | December 2025 Quarterly BAS due for lodgement and payment (all lodgement methods, including tax agent deferred lodgement) |
| 28 February 2026 | Non-taxable large/medium Company Tax Returns (June year-end) are due for lodgement, including newly registered companies within the 2025 financial year |
| 28 February 2026 | Pay quarter 2 instalment notice. If the instalment is to be varied, lodgement is required by this date |
Note: The above dates apply to most Forvis Mazars SME clients. Different dates may apply to larger clients and each taxpayer should check their relevant compliance requirements.
From a cashflow perspective, it’s also worth noting that the ATO’s small business superannuation clearing house closes from 5:30pm AEDT on 10 December 2025. Any contributions received after the 10 December will not be processed until 2 January 2026. Therefore, any small businesses using this service should consider delaying processing December superannuation contributions until January to leave the cashflow in their bank account rather than the ATO’s.
New year resolutions shouldn’t just focus on your personal life, they’re just as important for your business. As you look back on your new year activities and outcomes, take the time to jot down what worked, what didn’t, and where there’s room for improvement, including any fresh ideas you’d like to pursue in the year ahead. Keeping this record handy will help kickstart your planning for 2026.
If you find yourself with a bit of spare time as the year draws to a close, consider setting new business objectives, refreshing your business plan and updating your budget projections to set yourself up for a successful 2026. For further tips on what to focus on, check out our ‘What’s next for your business’ guide, which highlights key areas to review heading into 2026.
If you would like some assistance with any of the above, please contact your usual Forvis Mazars advisor or alternatively:
| Melbourne – Liliana Harris | Sydney – Dean Newman |
| +61 3 9252 0800 | +61 2 9922 1166 |
Published: 1 December 2025
Please note that this publication is intended to provide a general summary and should not be relied upon as a substitute for personal advice.
All rights reserved. This publication in whole or in part may not be reproduced, distributed or used in any manner whatsoever without the express prior and written consent of the Forvis Mazars, except for the use of brief quotations in the press, in social media or in another communication tool, as long as Forvis Mazars and the source of the publication are duly mentioned. In all cases, Forvis Mazars’ intellectual property rights are protected and the Forvis Mazars Group shall not be liable for any use of this publication by third parties, either with or without Forvis Mazars’ prior authorisation. Also please note that this publication is intended to provide a general summary and should not be relied upon as a substitute for personal advice. Content is accurate as at the date published.