30 September 2025

• Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent excluding large withholders whose annual withholding is greater than $1 million.
• Lodge Annual TFN withholding report 2025 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

21 October 2025

• Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
• Lodge and pay quarter 1, 2025–26 PAYG instalment activity statement for head companies of consolidated groups.
• Lodge and pay September 2025 monthly business activity statement.

28 October 2025

• Lodge and pay quarter 1, 2025–26 activity statement if lodging by paper.
• Make super guarantee contributions for quarter 1, 2025–26 to funds by this date.