How to use this guide
Build the routine first. Then watch the dates.
Some obligations happen every pay run, while others depend on whether your business reports monthly, quarterly or annually. Start with your payroll cycle and ATO classification, then add the fixed dates that apply to your business.
This calendar covers common obligations, not every possible tax or employment deadline. It includes Western Australian payroll tax dates for employers within that system.
On or around each pay run
Report, document and fund payroll as it happens.
- 01Report through Single Touch Payroll
Send the STP report on or before payday.
- 02Issue pay slips promptly
Give each employee a pay slip within 1 working day of payday, including when an employee is on leave.
- 03Meet Payday Super timing
From 1 July 2026, super guarantee contributions must reach the employee’s fund within 7 business days after payday, subject to limited exceptions. The SG rate is 12% of qualifying earnings.
- 04Allow for payment processing
The ATO Small Business Superannuation Clearing House closed on 1 July 2026. Use a suitable alternative and allow enough time for contributions to reach each fund—not merely leave your bank account.
- 05Keep payroll records
Retain employee time and wage records for 7 years.
Recurring monthly deadlines
Know which reporting category applies to you.
| Obligation | Standard timing | Who it affects |
|---|---|---|
| Monthly BAS | Lodge and pay by the 21st day of the following month. | Businesses on a monthly activity-statement cycle. If the due date falls on a weekend or public holiday, the next business day generally applies. The date shown on the statement controls. |
| WA payroll tax monthly return | Lodge and pay by the 7th day of the following month. | Employers registered or required to report monthly for Western Australian payroll tax. A return is required even where no tax is payable. This is WA-specific; other states and territories have their own rules. |
| PAYG withholding | Depends on the ATO withholding classification. | Small withholders generally report and pay quarterly; medium withholders monthly; large withholders have more frequent payment rules. Check the classification and due date on the activity statement. |
Quarterly activity statements
Four standard BAS dates for 2026–27.
These are the standard dates for businesses lodging quarterly BAS. Eligible online self-lodgers may receive a 2-week concession for Q1, Q3 and Q4. Registered tax or BAS agent dates may differ. Q2 already includes an extra month.
| Quarter | Period | Standard due date | Note |
|---|---|---|---|
| Q1 | July–September 2026 | A 2-week online concession may apply to eligible self-lodgers. | |
| Q2 | October–December 2026 | This date is a Sunday. Standard next-business-day treatment may move the deadline to Monday 1 March 2027. Check the date printed on your statement. | |
| Q3 | January–March 2027 | A 2-week online concession may apply to eligible self-lodgers. | |
| Q4 | April–June 2027 | A 2-week online concession may apply to eligible self-lodgers. |
Annual and year-end obligations
Dates that sit just outside the financial year still matter.
2025–26 TPAR
Lodge the taxable payments annual report for 2025–26 where the reporting rules apply to your business.
STP finalisation declaration
Finalise Single Touch Payroll information for employees for the 2026–27 financial year.
WA payroll tax annual reconciliation
Lodge the WA annual reconciliation and June monthly return, and pay any amount due.
Q4 BAS
The standard due date for the April–June 2027 quarterly activity statement.
2026–27 TPAR
Lodge the taxable payments annual report for 2026–27 where required.
Annual GST return
For eligible voluntarily registered entities, the annual GST return is generally due 31 October, or 28 February where no income-tax return is required. Registered-agent dates may differ.
Practical next steps
What to do now
- 01
Set recurring calendar reminders for every payday and each monthly, quarterly and annual deadline that applies.
- 02
Reconcile payroll and STP after every pay run so errors do not accumulate.
- 03
Allow enough clearing-house and fund processing time for super to arrive within the Payday Super window.
- 04
Set aside GST and PAYG withholding as amounts are collected instead of waiting for the BAS deadline.
- 05
Check the actual ATO statement, RevenueWA account and registered-agent program before relying on a general date.
- 06
Contact Demeter early if cash flow or records may prevent the business from lodging or paying on time.
Primary sources
Official guidance
Need help staying ahead?
Turn the calendar into a workable reporting routine.
Demeter can help review your reporting cycle, payroll processes and upcoming obligations before a due date becomes urgent.
General information only. This article is general information and does not take into account your business structure, reporting cycle, employment arrangements or circumstances. Dates and rules may change, and extensions may not apply automatically. Check your actual statement and seek advice for your situation.