Key Dates – October 2025

Date Category Description
21 Oct 2025 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2025 quarter.
21 Oct 2025 PAYG instalments Due date to pay annual PAYG instalment notice for the year to 30 June 2025. Due date to lodge the instalment notice if varying the instalment amount or using the rate method to calculate the instalment. If you have already lodged your income tax return, you should not vary your annual PAYG instalment.
21 Oct 2025 Activity statements Due date for entities that are not "deferred BAS payers" to lodge and pay monthly activity statements for September 2025. Tax obligations that may be payable include:
  • GST, wine equalisation tax and luxury car tax for September 2025.
  • PAYG withholding for September 2025 (medium withholders).
  • PAYG instalment for September 2025 for monthly PAYG instalment payers.
An entity is generally a "deferred BAS payer" for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies (28 Oct 2025, or 25 Nov 2025 if lodged electronically through an agent or the entity is an active STP reporter).
28 Oct 2025 Superannuation Due date for employers to pay superannuation guarantee contributions for the September 2025 quarter. Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly by 28 Nov 2025. The SGC is not tax deductible.
28 Oct 2025 TFN / ABN reporting Due date for investment bodies to lodge quarterly TFN/ABN reports for the September 2025 quarter for new TFN/ABN quotations by investors.
28 Oct 2025 PAYG instalments Final date to change PAYG instalment option for 2024/25 (from rate method to GDP-adjusted instalment, or vice versa). Final date for eligible quarterly PAYG instalment payers to elect to pay an annual PAYG instalment for 2024/25.
28 Oct 2025 TFN reporting / Activity statements Due date for trustees of closely held trusts to lodge and pay annual activity statements for the year to 30 June 2025, for amounts withheld from payments to beneficiaries.
28 Oct 2025 GST Final date to change GST payment option for 2025 (from actual to instalments, or vice versa). Final date for eligible quarterly GST payers to elect to report GST annually for 2025/26.
28 Oct 2025 PAYG instalments GST instalments Due date to pay quarterly PAYG and/or GST instalment notice for the September 2025 quarter (1st quarter of the 2025/26 income year). Due date to lodge the instalment notice if varying the instalment amount.
28 Oct 2025 Activity statements Due date to lodge and pay quarterly activity statements for the September 2025 quarter (if lodged on paper and not an active STP reporter). Tax obligations that may be payable include:
  • GST, wine equalisation tax and luxury car tax for the September 2025 quarter.
  • PAYG withholding:
    • for September 2025 (medium withholders).
    • for the September 2025 quarter (small withholders).
  • PAYG instalment for the September 2025 quarter for quarterly PAYG instalment payers (1st quarter of the 2025/26 income year).
  • FBT instalment for the September 2025 quarter (2nd quarter of the 2026 FBT year).
The due date to lodge and pay is 25 Nov 2025 if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter.
31 Oct 2025 Superannuation Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year to 30 June 2025, if the payers were not required to lodge the PAYG payment summary statement for the year.
31 Oct 2025 PAYG withholding Due date for entities subject to PAYG withholding to lodge the following annual reports for the year to 30 June 2025:
  • PAYG withholding where ABN not quoted - annual report.
  • PAYG withholding from interest, dividend and royalty payments paid to non-residents - annual report.
  • PAYG withholding annual report - payments to foreign residents.
  • PAYG withholding annual report - natural resource payments to foreign residents (to be lodged as a letter).
31 Oct 2025 Franking account tax return Due date to lodge the Franking Account Tax return where the return is disclosure only (no amount payable) and the taxpayer's franking year ends on 30 June 2025.
31 Oct 2025 Annual investment income reporting Due date for the following entities to lodge the Annual investment income report (AIIR) for the year to 30 June 2025:
  • Investment bodies with 10 or more investments accepted.
  • Investment bodies with less than 10 investments accepted, where TFN withholding has occurred.
If there is no requirement to lodge the AIIR, investment bodies that are companies may still be required to lodge a Dividend and interest schedule with their 2024/25 income tax returns.
31 Oct 2025 Income tax returns Due date for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment date of 31 October to lodge 2024/25 income tax returns. Payment (if required) for companies and superannuation funds in this category is due by 1 December 2025.
31 Oct 2025 Not-for-profits Due date to lodge not-for-profit self-review return for non-charitable not-for-profit entities with an active ABN that self-assess as income tax exempt.
31 Oct 2025 Income tax returns Due date for all entities with one or more prior year returns outstanding as at 30 June 2025 to lodge 2024/25 income tax returns. Payment (if required) for companies and superannuation funds in this category is due by 1 December 2025. If all outstanding prior year returns are lodged by this date, concessional due dates for 2024/25 returns lodged by tax agents will apply.
31 Oct 2025 Tax agents Final date for new clients to appoint a tax agent for the year to 30 June 2025. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.
31 Oct 2025 GST Due date for entities who pay or report GST annually, and who are required to lodge income tax returns by 31 October and who do not use a tax agent, to lodge the Annual GST return or Annual GST information report for the year to 30 June 2025.
31 Oct 2025 Superannuation Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to advise the ATO of lost members using the Member Account Attribution Service for the half-year to 30 June 2025.
31 Oct 2025 Income tax returns Due date for self-managed superannuation funds to lodge (and pay) the Self-managed Superannuation Fund Annual Return for (taxable and non-taxable) new registrant funds where the ATO has advised that the return must be lodged by this date.
31 Oct 2025 Income tax returns Due date to lodge 2024/25 individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents.
31 Oct 2025 TFN reporting Due date for closely held trusts to lodge quarterly TFN reports for the September 2025 quarter for TFNs quoted to a trustee by beneficiaries.
Date Category Description
21-Oct-25 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2025 quarter.
21-Oct-25 PAYG instalments Due date to pay annual PAYG instalment notice for the year to 30 June 2025. Due date to lodge the instalment notice if varying the instalment amount or using the rate method to calculate the instalment. If you have already lodged your income tax return, you should not vary your annual PAYG instalment.
21-Oct-25 Activity statements Due date for entities that are not "deferred BAS payers" to lodge and pay monthly activity statements for September 2025. Tax obligations that may be payable include: �GST, wine equalisation tax and luxury car tax for September 2025. �PAYG withholding for September 2025 (medium withholders). �PAYG instalment for September 2025 for monthly PAYG instalment payers. An entity is generally a "deferred BAS payer" for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies (28 Oct 2025, or 25 Nov 2025 if lodged electronically through an agent or the entity is an active STP reporter).
28-Oct-25 Superannuation Due date for employers to pay superannuation guarantee contributions for the September 2025 quarter. Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly by 28 Nov 2025. The SGC is not tax deductible.
28-Oct-25 TFN / ABN reporting Due date for investment bodies to lodge quarterly TFN/ABN reports for the September 2025 quarter for new TFN/ABN quotations by investors.
28-Oct-25 PAYG instalments Final date to change PAYG instalment option for 2024/25 (from rate method to GDP-adjusted instalment, or vice versa). Final date for eligible quarterly PAYG instalment payers to elect to pay an annual PAYG instalment for 2024/25.
28-Oct-25 TFN reporting / Activity statements Due date for trustees of closely held trusts to lodge and pay annual activity statements for the year to 30 June 2025, for amounts withheld from payments to beneficiaries.
28-Oct-25 GST Final date to change GST payment option for 2025 (from actual to instalments, or vice versa). Final date for eligible quarterly GST payers to elect to report GST annually for 2025/26.
28-Oct-25 PAYG instalments GST instalments Due date to pay quarterly PAYG and/or GST instalment notice for the September 2025 quarter (1st quarter of the 2025/26 income year). Due date to lodge the instalment notice if varying the instalment amount.
28-Oct-25 Activity statements Due date to lodge and pay quarterly activity statements for the September 2025 quarter (if lodged on paper and not an active STP reporter). Tax obligations that may be payable include: �GST, wine equalisation tax and luxury car tax for the September 2025 quarter. �PAYG withholding: �for September 2025 (medium withholders). �for the September 2025 quarter (small withholders). �PAYG instalment for the September 2025 quarter for quarterly PAYG instalment payers (1st quarter of the 2025/26 income year). �FBT instalment for the September 2025 quarter (2nd quarter of the 2026 FBT year). The due date to lodge and pay is 25 Nov 2025 if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter.
31-Oct-25 Superannuation Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year to 30 June 2025, if the payers were not required to lodge the PAYG payment summary statement for the year.
31-Oct-25 PAYG withholding Due date for entities subject to PAYG withholding to lodge the following annual reports for the year to 30 June 2025: �PAYG withholding where ABN not quoted - annual report. �PAYG withholding from interest, dividend and royalty payments paid to non-residents - annual report. �PAYG withholding annual report - payments to foreign residents. �PAYG withholding annual report - natural resource payments to foreign residents (to be lodged as a letter).
31-Oct-25 Franking account tax return Due date to lodge the Franking Account Tax return where the return is disclosure only (no amount payable) and the taxpayer's franking year ends on 30 June 2025.
31-Oct-25 Annual investment income reporting Due date for the following entities to lodge the Annual investment income report (AIIR) for the year to 30 June 2025: �Investment bodies with 10 or more investments accepted. �Investment bodies with less than 10 investments accepted, where TFN withholding has occurred. If there is no requirement to lodge the AIIR, investment bodies that are companies may still be required to lodge a Dividend and interest schedule with their 2024/25 income tax returns.
31-Oct-25 Income tax returns Due date for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment date of 31 October to lodge 2024/25 income tax returns. Payment (if required) for companies and superannuation funds in this category is due by 1 December 2025.
31-Oct-25 Not-for-profits Due date to lodge not-for-profit self-review return for non-charitable not-for-profit entities with an active ABN that self-assess as income tax exempt.
31-Oct-25 Income tax returns Due date for all entities with one or more prior year returns outstanding as at 30 June 2025 to lodge 2024/25 income tax returns. Payment (if required) for companies and superannuation funds in this category is due by 1 December 2025. If all outstanding prior year returns are lodged by this date, concessional due dates for 2024/25 returns lodged by tax agents will apply.
31-Oct-25 Tax agents Final date for new clients to appoint a tax agent for the year to 30 June 2025. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.
31-Oct-25 GST Due date for entities who pay or report GST annually, and who are required to lodge income tax returns by 31 October and who do not use a tax agent, to lodge the Annual GST return or Annual GST information report for the year to 30 June 2025.
31-Oct-25 Superannuation Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to advise the ATO of lost members using the Member Account Attribution Service for the half-year to 30 June 2025.
31-Oct-25 Income tax returns Due date for self-managed superannuation funds to lodge (and pay) the Self-managed Superannuation Fund Annual Return for (taxable and non-taxable) new registrant funds where the ATO has advised that the return must be lodged by this date.
31-Oct-25 Income tax returns Due date to lodge 2024/25 individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents.
31-Oct-25 TFN reporting Due date for closely held trusts to lodge quarterly TFN reports for the September 2025 quarter for TFNs quoted to a trustee by beneficiaries.