Australian Small Business Compliance Calendar 2026: Every Key Deadline in One Place

Australian small business compliance is not a once-a-year exercise. Regulatory obligations cascade through every month — ATO lodgements, super payments, employment law updates, licence renewals, and reporting requirements all fall due at different times.

This calendar gives you a complete view of the compliance deadlines that matter most for Australian SMBs in 2026.

How to Use This Calendar

Not every obligation listed here will apply to your business. The calendar is a comprehensive reference — use it to identify which obligations are relevant to you, then track those deadlines in your own calendar or compliance management system.

Obligations marked [ALL] apply to virtually every business with employees. Those marked with specific tags apply to businesses in particular industries or circumstances.

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January 2026

21 January — Monthly BAS (November reporting period) [GST-registered businesses on monthly BAS]

28 January — Superannuation guarantee (Q2 payment — quarterly payers) [ALL with employees]

31 January — ASIC annual company review fee due (for some companies — check your ASIC annual statement) [Companies]

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February 2026

21 February — Monthly BAS (December reporting period) [GST-monthly]

28 February — Quarterly BAS due: Q2 (October–December) [ALL GST-registered, quarterly lodgers]

28 February — Q2 Super guarantee payment to employees' funds [ALL with employees — quarterly payers]

28 February — ASIC annual company review for some companies [Companies]

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March 2026

1 March — Workers' compensation premium renewal (varies by insurer and state — check your policy anniversary date) [ALL with employees]

21 March — Monthly BAS (January reporting period) [GST-monthly]

31 March — End of FBT year (2025–26) — collate fringe benefit records [FBT-liable businesses]

31 March — PAYG instalment Q3 (for businesses on instalments, not BAS) [Relevant businesses]

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April 2026

21 April — Monthly BAS (February reporting period) [GST-monthly]

28 April — Quarterly BAS due: Q3 (January–March) [ALL GST-registered, quarterly]

28 April — Superannuation guarantee — Q3 payment to employees' funds [ALL with employees]

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May 2026

1 May — Annual Wage Review submissions close (approximately — date set by Fair Work Commission). Monitor FWC announcements for the 2025–26 AWR outcome. [ALL with employees]

15 May — FBT return due (tax agent lodgement program) [FBT-liable businesses using tax agent]

21 May — Monthly BAS (March reporting period) [GST-monthly]

21 May — FBT return self-lodgement due — including payment of any FBT liability [FBT-liable businesses, self-lodging]

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June 2026

21 June — Monthly BAS (April reporting period) [GST-monthly]

25 June — FBT return (tax agent extended lodgement) [FBT-liable, tax agent]

30 June — End of financial year 2025–26 — reconcile accounts, finalise payroll, accrue leave [ALL]

30 June — Last day to implement workplace agreements effective from 1 July [Businesses with enterprise agreements]

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July 2026

1 July — PAYDAY SUPER COMMENCES — superannuation must be paid on every payday, received by the fund within 7 days [ALL with employees — THIS IS THE BIGGEST PAYROLL CHANGE OF THE YEAR]

1 July — Annual Wage Review 2025–26 new rates take effect — update award rates in payroll software BEFORE running first payrun of July [ALL with employees on awards]

1 July — New FBT year commences (2026–27) [FBT-liable businesses]

14 July — STP income statement finalisation — finalise all employee income statements via STP for 2025–26 [ALL with employees on STP]

21 July — Monthly BAS (May reporting period) [GST-monthly]

28 July — Quarterly BAS due: Q4 (April–June) [ALL GST-registered, quarterly]

28 July — Last quarterly super guarantee payment (Q4: April–June) — final quarterly payment before payday super regime [ALL with employees — quarterly payers]

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August 2026

21 August — Monthly BAS (June reporting period) [GST-monthly]

31 August — Workers' compensation premium return (annual declaration — varies by state and insurer — check your policy) [ALL with employees]

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September 2026

21 September — Monthly BAS (July reporting period) [GST-monthly]

September — Annual privacy policy review — recommended timing to review and update privacy policies [Privacy Act-subject businesses]

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October 2026

21 October — Monthly BAS (August reporting period) [GST-monthly]

28 October — Quarterly BAS due: Q1 2026–27 (July–September) [ALL GST-registered, quarterly]

31 October — Income tax return: individuals and small businesses (sole traders, some partnerships) — self-lodgement due [Sole traders, individuals with investment income]

31 October — Business licence renewals (various — food business, liquor, labour hire, real estate — check each licence anniversary date) [Licensed businesses]

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November 2026

21 November — Monthly BAS (September reporting period) [GST-monthly]

30 November — Company, trust, and partnership income tax returns (tax agent lodgement program — confirm with your agent) [Companies, trusts, partnerships with tax agent]

November — Professional registration renewals for many AHPRA-registered practitioners (due by November 30) [Healthcare practitioners]

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December 2026

1 December — Company tax instalment payment (for those on quarterly PAYG instalments) [Companies]

21 December — Monthly BAS (October reporting period) [GST-monthly]

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Obligations Without Fixed Dates

These obligations recur but do not have a specific calendar date:

Casual conversion assessment: Assess each casual employee who has reached 12 months of service — make a written conversion offer if eligible. Do this within 21 days of the 12-month anniversary. [ALL with long-term casuals]

Award rate checks: After each Annual Wage Review (effective 1 July), verify and update all award rates in payroll. [ALL with award-covered employees]

High risk work licence expiry: Track expiry dates for all worker HRW licences — typically 5-year renewal cycles. [Construction, manufacturing, warehousing]

AHPRA/professional registration renewals: Vary by profession — most health practitioners renew in October–November. [Healthcare, legal, financial services]

WHS management plan reviews: Annually, or when significant workplace changes occur. [ALL]

Privacy policy review: Annually, or when data practices change. [Privacy Act-subject businesses]

Employment contract review: Review against current award and NES at least annually. [ALL with employees]

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The 2026 Compliance Highlights

Most Important Change: Payday Super (1 July 2026)

Super must now be paid on every payday, received by the fund within 7 days. This is the biggest change in the employment compliance landscape for years — if you are not already set up for automated super payments, act now.

Annual Wage Review (1 July 2026)

The AWR decision in June will set new award minimum rates from 1 July. Update your payroll before the first July pay run.

Continued Fair Work Act Reforms

The Closing Loopholes Acts continue to have ongoing effects — casual conversion obligations, the new employee definition test, and flexible work rights all require attention.

Privacy Act Reforms

Progressive implementation of the Privacy Act Review recommendations continues. Stay alert for new obligations, particularly around small business coverage.

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How Reguladar Helps

Tracking 50+ compliance deadlines across multiple regulatory domains — tax, employment law, WHS, privacy, and licensing — is beyond what any small business owner should be expected to manage manually.

Reguladar builds your personalised compliance calendar based on your specific business — your industry, your state, your employee types, your licences, and your reporting periods. Instead of a generic calendar, you get a live view of the deadlines that actually apply to you, with alerts before each one falls due.

Stop managing compliance with a spreadsheet. Start your free compliance check at Reguladar and get your personalised Australian compliance dashboard today.