Key Tax Dates for small to medium sized businesses – June 2026

This is a friendly reminder of the upcoming Key Due Dates across the month of June 2026 for small-to-medium sized businesses:

Key Due Dates Calendar – June 2026

5 June 2026

• Lodge Tax Return for All Entities with a lodgment due date of 15 May 2026 if the tax return is not required earlier and both of the following criteria are met:   
  o    non-taxable or a credit assessment in latest year lodged
  o    non-taxable or receiving a credit assessment in the current year.

Note: This includes companies and super funds but excludes large and medium taxpayers and head companies of consolidated groups.

Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2026 provided they also pay any liability due by this date.

Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.

8 June 2026

• May 2026 – Monthly Payroll Tax return.

22 June 2026

• Lodge & Pay May 2026 – Monthly Business Activity Statement.

25 June 2026

• Lodge & Pay 2026 Fringe Benefits Tax – Annual Return for tax agents if lodging electronically.

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Payday Superannuation

A reminder, starting from 1 July 2026, Australian employers must pay employees’ Superannuation Guarantee (SG) Contributions at the same time they pay their salary and wages, rather than the traditional quarterly system.

These contributions must be received by the employee’s Nominated Super Fund within seven (7) business days of the payday date.

It is important to highlight that missing the seven-day deadline triggers a Superannuation Guarantee Charge, which involves compounding interest and heavy administrative penalties that are non-tax-deductible.

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For More Information

For more information or assistance in these matters, please contact the Archer Gowland Redshaw office to speak with an adviser on (07) 3002 2699 | info@agredshaw.com.au