The Year-Round Tax Calendar Every Small Business Needs

Most small business owners only think about tax planning in the weeks before 30 June. But BAS, PAYG instalments and superannuation don't run on an annual clock, they run on a recurring one. Missing a quarterly deadline in October is just as costly as missing one in June. Here's what actually needs to happen, and when, across the full financial year.

The Quarterly Rhythm: BAS and PAYG Instalments

Most small businesses lodge their Business Activity Statement (BAS) quarterly. The standard due dates are:

– Quarter 1 (July–September): due 28 October.

– Quarter 2 (October–December): due 28 February (this quarter already includes a built-in extension, so no further concession applies).

– Quarter 3 (January–March): due 28 April.

– Quarter 4 (April–June): due 28 July.

If you lodge through a registered tax or BAS agent, some of these dates can extend further. Businesses with a much larger turnover lodge and pay BAS monthly instead, due on the 21st of the following month.

If you pay PAYG instalments towards your expected income tax bill, they're reported on the same activity statement and fall on the same four dates. Treat BAS and PAYG instalments as one quarterly task, not two separate ones, and the admin load drops considerably.

Superannuation: The Calendar Just Changed

If you're still picturing super as a quarterly obligation, that changed this year. From 1 July 2026, under the payday super reforms, employers must pay superannuation guarantee (SG) contributions so they land in an employee's super fund within 7 business days of each payday, not by a quarterly deadline. Some situations, such as a new employee's first payment, get a longer 20-business-day window, but the default rule is now tied to your pay cycle, not the calendar quarter.

The last payment made under the old quarterly system was the June 2026 quarter, due 28 July 2026. Every SG payment since has been due on a payday-by-payday basis. In practice, this means super needs to be built into whatever process runs your payroll each pay run, rather than being a separate task you schedule four times a year.

The SG rate itself is 12% of an employee's ordinary time earnings, and has been since 1 July 2025. That's the final step in the legislated rate increases, so the rate is not expected to move again, but the payment timing is now the thing to watch.

Monthly and Other Recurring Obligations

Depending on your structure and size, other obligations sit on shorter or different cycles: PAYG withholding from employee wages is reported on the same BAS, but larger withholders may need to remit more frequently. Fringe benefits tax, where relevant, runs on its own annual cycle ending 31 March, separate from the income year. Company directors also need to keep an eye on income tax lodgment and payment dates, which depend on the entity's prior-year turnover and whether it lodges through an agent. None of these need to be a surprise if they're sitting on the same calendar as your BAS and super dates.

The Pre-30 June Checklist, in Brief

EOFY planning still matters, but it works best as the final review of a year you've already managed well, not a scramble to fix twelve months of inattention. In short: review your income and expenses against forecast, consider the timing of any asset purchases against the instant asset write-off threshold, and confirm your final super payments for the year have been made on time. For the full checklist, see our dedicated guide, Tax Planning: Get Ready for the End of Financial Year.

Putting It on One Calendar

The businesses that find tax time least stressful aren't the ones with the cleverest strategies, they're the ones who've turned recurring obligations into a routine. That means one calendar with four BAS and PAYG instalment dates, super built into every pay run rather than treated as a separate task, and a pre-30 June review that's a final check rather than a first pass. At Finance & Tax Consultants, we help businesses set up exactly that kind of ongoing tax planning routine, so nothing falls through the cracks between one June and the next.

Disclaimer: This article contains general information only and does not constitute financial, legal or tax advice. It has been prepared without regard to your objectives, financial situation or needs. Tax and superannuation laws change frequently, and the information in this article may not reflect the current law or may become inaccurate over time. Before acting on anything in this article, you should consider its appropriateness to your circumstances and seek advice from a registered tax agent or qualified adviser.