12 May
Activity statements
- Quarter 3 (January–March) activity statements lodged electronically – final date for lodgment and payment
15 May
Not-for-profit (NFP) income tax returns
Final date for taxable NFPs to either lodge an income tax return, or submit a non-lodgment advice form.
- Taxable NFPs automatically receive this concessionary due date.
21 May
Fringe benefits tax (FBT)
- Lodgment due date for your FBT return
- Final date to pay when you prepare your own FBT return
- If your tax agent is preparing your FBT return, different dates may apply.
Activity statements
- April monthly activity statements – final date for lodgment and payment.
28 May
Superannuation for quarter 3, 2026
- Lodge and pay quarter 3 (1 January – 31 March 2026) Superannuation guarantee charge (SGC) statement if you did not pay your contributions on time for this quarter to avoid additional penalties
- For payments received before 30 June 2026, you can choose to offset quarterly contributions you’ve paid late to a fund for each employee against the super guarantee charge for quarter 3 or earlier.
- The quarterly super guarantee charge is more than the super guarantee contributions you would have otherwise paid to the employee’s fund and is not tax deductible.
