The Australian Taxation Office has announced the following key dates to look out for in January 2026.

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21 January

Lodge and pay December 2025 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

28 January

Make quarter 2, 2025–26 super guarantee contributions to funds by this date.

Note: Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 February 2026.

31 January

Lodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.

Payment for large and medium entities with a 31 January due date is:

• 1 December 2025 for companies and super funds
• for trusts, as stated on their notice of assessment.