The Australian Taxation Office has announced the following key dates to look out for in September 2026
21 October
Activity Statements
September monthly activity statements – final date for lodgment and payment.
PAYG Instalments
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.
28 October
Activity Statements
Quarter 1 (July to September) activity statements – final date for lodgment and payment.
GST instalments
- 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, lodgement
- Final date for eligible quarterly GST reporters to elect to report GST annually.
PAYG Instalments
Final date for eligible instalment reporters to elect to report annually for June balancers.
31 October
PAYG Withholding
- Lodgment for PAYG withholding where ABN not quoted – annual report
- Lodgment for PAYG withholding from interest, dividends and royalties paid to non-residents – annual report
- Lodgment for PAYG withholding annual report – payments to foreign residents
Income tax
Individual, partnership and trust income tax returns – final date for lodgment unless an approved SAP or a later lodgment date has been granted.
NFP self-review return
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.
TFN report
Quarter 1 (July to September) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.
If you have any questions about any of these key dates, please feel free to contact us!
