Australia Tax filing deadlines
Australia Tax filing deadlines: 14 deadline rules held, cited to 14 rules, each cited to its own official source; series-level citation is the first VAT rule's: A New Tax System (Goods and Services Tax) Act 1999 (Compilation No. 96). Last checked against the official source on 15 Oct 2026.
Official source: 14 rules, each cited to its own official source; series-level citation is the first VAT rule's: A New Tax · Last checked 2026-10-15 · source fingerprint
Recurring statutory filing and payment deadlines in Australia for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
Compare tax filing deadlines across all 2 Australasian countries →
| Current value | 14 deadline rules |
|---|---|
| In force from | — |
| Official source | 14 rules, each cited to its own official source; series-level citation is the first VAT rule's: A New Tax System (Goods and Services Tax) Act 1999 (Compilation No. 96) |
| Last verified | 2026-10-15 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://ausref.dev/v1/au/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/au/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/au/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | GST return (BAS) — quarterly tax periods Entities whose tax period is a 'quarterly tax period' (a period of 3 months). | quarterly | 28th day of the following month (except periods ending in December: 28th day of the 2nd month after the period ends) | moves to the next business day | A New Tax System (Goods and Services Tax) Act 1999 (Compilation No… “give the gst return to the commissioner on or before this day: 1 1 september the following 28 october 2 1 december the following 28 february” | 2026-10-15 |
| VAT / GST | GST payment — quarterly tax periods Entities with an assessed net amount greater than zero for a 'quarterly tax period'. | quarterly | 28th day of the following month (except periods ending in December: 28th day of the 2nd month after the period ends) | moves to the next business day | A New Tax System (Goods and Services Tax) Act 1999 (Compilation No… “pay the assessed net amount to the commissioner on or before this day: 1 1 september the following 28 october 2 1 december the following 28 february” | 2026-10-15 |
| VAT / GST | GST return (BAS) — monthly and other non-quarterly tax periods Entities whose tax period is not a quarterly tax period (monthly tax periods). | monthly | 21st day of the following month | moves to the next business day | A New Tax System (Goods and Services Tax) Act 1999 (Compilation No… “on or before the 21st day of the month following the end of that tax period” | 2026-10-15 |
| VAT / GST | GST payment — monthly and other non-quarterly tax periods Entities with an assessed net amount greater than zero for a tax period other than a quarterly tax period. | monthly | 21st day of the following month | moves to the next business day | A New Tax System (Goods and Services Tax) Act 1999 (Compilation No… “you must pay the assessed net amount to the commissioner on or before the 21st day of the month following the end of that tax period” | 2026-10-15 |
| PAYE / payroll withholding | PAYG withholding remittance — medium withholders (monthly) Medium withholders (amounts withheld in a prior financial year exceeded $25,000 but not a large withholder) that are not deferred BAS payers. | monthly | 21st day of the following month | moves to the next business day | Taxation Administration Act 1953 (compilation registered 27 August… “an amount that it withholds during a month under division 12 (other than section 12 - 175 or 12 - 180) by the end of the 21st day of the next month” | 2026-10-15 |
| PAYE / payroll withholding | PAYG withholding remittance — medium withholders who are deferred BAS payers Medium withholders that are deferred BAS payers on the 21st day of the following month. | monthly | 28th day of the following month (except periods ending in December: 28th day of the 2nd month after the period ends) | moves to the next business day | Taxation Administration Act 1953 (compilation registered 27 August… “(c) the next month unless the amount is withheld during december; or (d) the next february if the amount is withheld during december” | 2026-10-15 |
| PAYE / payroll withholding | PAYG withholding remittance — small withholders (quarterly) Small withholders (neither large nor medium withholders) that are not deferred BAS payers. | quarterly | 21st day of the following month | moves to the next business day | Taxation Administration Act 1953 (compilation registered 27 August… “it must pay the amount to the commissioner by the end of the 21st day of the month after the end of that quarter” | 2026-10-15 |
| PAYE / payroll withholding | PAYG withholding remittance — small withholders who are deferred BAS payers (quarterly) Small withholders that are deferred BAS payers on the 21st day of the month after the end of the quarter. | quarterly | 28th day of the following month (except periods ending in December: 28th day of the 2nd month after the period ends) | moves to the next business day | Taxation Administration Act 1953 (compilation registered 27 August… “1 30 september the following 28 october 2 31 december the following 28 february 3 31 march the following 28 april 4 30 june the following 28 july” | 2026-10-15 |
| Corporate income tax | Company income tax return — standard 30 June income year (statutory date, 2026 year) Persons required to lodge a return for the 2026 year (including companies) without a substituted accounting period. | annual | last day of the 4th month after the period ends | moves to the next business day | Taxation Laws (Requirement to Lodge a Return for the 2026 Year)… “must lodge the return by 31 october 2026, unless they have a substituted accounting period” | 2026-10-15 |
| Corporate income tax | Company income tax return — substituted accounting period (full self-assessment taxpayers) Full self-assessment taxpayers (including companies) with a substituted accounting period, for the 2026 year. | annual | 15th day of the 7th month after the period ends | moves to the next business day | Taxation Laws (Requirement to Lodge a Return for the 2026 Year)… “the 15th day of the seventh month after the end of their substituted accounting period, if they are a full self-assessment taxpayer” | 2026-10-15 |
| Corporate income tax | Company income tax payable — self-assessment entities Self-assessment entities (companies are self-assessment entities). | annual | 1st day of the 6th month after the period ends | moves to the next business day | Income Tax Assessment Act 1997 (compilation registered 27 August 2026) “the income tax is due and payable on the first day of the sixth month after the end of the income year” | 2026-10-15 |
| Corporate income tax | PAYG instalments — quarterly payers (not deferred BAS payers) Quarterly payers (instalment income or GDP-adjusted notional tax) that are not deferred BAS payers; instalment quarters follow the income year. | quarterly | 21st day of the following month | moves to the next business day | Taxation Administration Act 1953 (compilation registered 27 August… “the instalment for an * instalment quarter that you are liable to pay is due on or before the 21st day of the month after the end of that quarter” | 2026-10-15 |
| Corporate income tax | PAYG instalments — quarterly payers who are deferred BAS payers Quarterly payers that are deferred BAS payers on the 21st day of the month after the end of the instalment quarter. | quarterly | 28th day of the following month (except periods ending in December: 28th day of the 2nd month after the period ends) | moves to the next business day | Taxation Administration Act 1953 (compilation registered 27 August… “the 28th day of the month after the end of that quarter unless all or a part of a december falls within the last month of that quarter” | 2026-10-15 |
| Corporate income tax | PAYG instalments — monthly payers (not deferred BAS payers) Monthly payers that are not deferred BAS payers. | monthly | 21st day of the following month | moves to the next business day | Taxation Administration Act 1953 (compilation registered 27 August… “the instalment for an * instalment month that you are liable to pay is due on or before the 21st day of the next instalment month” | 2026-10-15 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-21 | PAYG instalments — monthly payers (not deferred BAS payers) | 2026-09-01 – 2026-09-30 | — |
| 2026-10-21 | PAYG instalments — quarterly payers (not deferred BAS payers) | 2026-07-01 – 2026-09-30 | — |
| 2026-10-21 | GST payment — monthly and other non-quarterly tax periods | 2026-09-01 – 2026-09-30 | — |
| 2026-10-21 | GST return (BAS) — monthly and other non-quarterly tax periods | 2026-09-01 – 2026-09-30 | — |
| 2026-10-21 | PAYG withholding remittance — medium withholders (monthly) | 2026-09-01 – 2026-09-30 | — |
| 2026-10-21 | PAYG withholding remittance — small withholders (quarterly) | 2026-07-01 – 2026-09-30 | — |
| 2026-10-28 | PAYG instalments — quarterly payers who are deferred BAS payers | 2026-07-01 – 2026-09-30 | — |
| 2026-10-28 | GST payment — quarterly tax periods | 2026-07-01 – 2026-09-30 | — |
| 2026-10-28 | GST return (BAS) — quarterly tax periods | 2026-07-01 – 2026-09-30 | — |
| 2026-10-28 | PAYG withholding remittance — medium withholders who are deferred BAS payers | 2026-09-01 – 2026-09-30 | — |
| 2026-10-28 | PAYG withholding remittance — small withholders who are deferred BAS payers (quarterly) | 2026-07-01 – 2026-09-30 | — |
| 2026-11-02 | Company income tax return — standard 30 June income year (statutory date, 2026 year) | 2025-07-01 – 2026-06-30 | 2026-10-31 2026-10-31 Saturday; 2026-11-01 Sunday |
| 2026-11-23 | PAYG instalments — monthly payers (not deferred BAS payers) | 2026-10-01 – 2026-10-31 | 2026-11-21 2026-11-21 Saturday; 2026-11-22 Sunday |
| 2026-11-23 | GST payment — monthly and other non-quarterly tax periods | 2026-10-01 – 2026-10-31 | 2026-11-21 2026-11-21 Saturday; 2026-11-22 Sunday |
| 2026-11-23 | GST return (BAS) — monthly and other non-quarterly tax periods | 2026-10-01 – 2026-10-31 | 2026-11-21 2026-11-21 Saturday; 2026-11-22 Sunday |
| 2026-11-23 | PAYG withholding remittance — medium withholders (monthly) | 2026-10-01 – 2026-10-31 | 2026-11-21 2026-11-21 Saturday; 2026-11-22 Sunday |
| 2026-11-30 | PAYG withholding remittance — medium withholders who are deferred BAS payers | 2026-10-01 – 2026-10-31 | 2026-11-28 2026-11-28 Saturday; 2026-11-29 Sunday |
| 2026-12-01 | Company income tax payable — self-assessment entities | 2025-07-01 – 2026-06-30 | — |
| 2026-12-21 | PAYG instalments — monthly payers (not deferred BAS payers) | 2026-11-01 – 2026-11-30 | — |
| 2026-12-21 | GST payment — monthly and other non-quarterly tax periods | 2026-11-01 – 2026-11-30 | — |
| 2026-12-21 | GST return (BAS) — monthly and other non-quarterly tax periods | 2026-11-01 – 2026-11-30 | — |
| 2026-12-21 | PAYG withholding remittance — medium withholders (monthly) | 2026-11-01 – 2026-11-30 | — |
| 2026-12-29 | PAYG withholding remittance — medium withholders who are deferred BAS payers | 2026-11-01 – 2026-11-30 | 2026-12-28 2026-12-28 Boxing Day additional/substitute day |
| 2027-01-21 | PAYG instalments — monthly payers (not deferred BAS payers) | 2026-12-01 – 2026-12-31 | — |
| 2027-01-21 | PAYG instalments — quarterly payers (not deferred BAS payers) | 2026-10-01 – 2026-12-31 | — |
| 2027-01-21 | GST payment — monthly and other non-quarterly tax periods | 2026-12-01 – 2026-12-31 | — |
| 2027-01-21 | GST return (BAS) — monthly and other non-quarterly tax periods | 2026-12-01 – 2026-12-31 | — |
| 2027-01-21 | PAYG withholding remittance — medium withholders (monthly) | 2026-12-01 – 2026-12-31 | — |
| 2027-01-21 | PAYG withholding remittance — small withholders (quarterly) | 2026-10-01 – 2026-12-31 | — |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
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Other Australia series: Cash Rate Target · Statutory late-payment interest · Goods and Services Tax (GST) · VAT registration threshold · National Minimum Wage · Public Holidays · Consumer Price Index (annual, All groups) · Company Tax Rate · Withholding tax rates · Personal Income Tax Rates (residents) · Statutory social-insurance contributions · RBA exchange rates (F11.1)
The same figure elsewhere: New Zealand · all 2