The Australian Taxation Office has announced the following key dates to look out for in October 2025.

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21 October

• Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
• Lodge and pay September 2025 monthly business activity statement.

28 October

• Lodge and pay quarter 1, 2025–26 activity statement if lodging by paper.
• Pay quarter 1, 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 1, 2025–26 to funds by this date.
  • Note: Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 November 2025.

31 October

• Final date to add new clients to your client list to ensure their 2025 tax return is covered by the lodgment program.
  • Note: The lodgment program is a concession to registered agents. We can ask for documents to be lodged earlier than the lodgment program due dates.
• Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2025.
  • Note:
    • This means all prior year returns must be lodged, not just the immediate prior year.
    • If all outstanding prior year returns have been lodged by 31 October 2025, the lodgment program due dates will apply to the 2025 tax return.
    • SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.
• Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187). This report advises amounts withheld from payments to foreign residents for:
  • interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR)
  • royalty payments.