Staying on top of key tax and compliance dates is always important. Here are some key financial dates and lodgement deadlines for the October-December Quarter, for both individuals and businesses.
October 2026
- 7 October – Monthly payroll tax returns due for September (SA employers)
- 21 October – September monthly BAS due (for businesses that report monthly)
- 28 October – July to September Quarterly BAS due (for businesses that report quarterly)
- 28 October – Quarter 1 PAYG instalment due
- 31 October – Individual tax returns due if lodging yourself
November 2026
- 7 November – Monthly payroll tax returns due for October (SA employers)
- 21 November – October monthly BAS due (for businesses that report monthly)
- 25 November – Extended due date for July to September Quarterly BAS when lodging electronically through a registered tax or BAS agent
December 2026
- 7 December – Monthly payroll tax returns due for November (SA employers)
- 1 December – Payment due for certain company and superannuation fund tax returns lodged by 31 October under ATO lodgement requirements
- 21 December – November monthly BAS due (for businesses that report monthly)
Key Reminders:
- Payday Super now in effect – employers must pay super contributions with each pay cycle, rather than by a quarterly due date
- Tax return payments – following lodgement of your 2025-26 tax return, check your Notice of Assessment for any amount payable and the applicable payment due date.
The final quarter of the calendar year is a good time to review business performance, cash flow forecasts, tax planning opportunities and superannuation strategies before entering the second half of the financial year.
Planning ahead can help you fulfil your obligations, avoid penalties, and ensure you are well-positioned as we move towards the end of the calendar year. As always, if you have any questions or concerns moving into the next quarter, don’t hesitate to contact us or book a meeting with one of our advisers.