ATO Obligations Cheat Sheet 2026-27

Most small business owners don't fall behind with the ATO on purpose. They fall behind because the obligations come from four directions at once: the ATO, ASIC, the state revenue office and their super funds, each with its own calendar. We've put all twelve on one page.

Download the cheat sheet as a PDF (A4)

What changed this year: Payday Super

From 1 July 2026, the 12% super guarantee has to reach each employee's fund within 7 business days of every payday. The old quarterly deadline has gone, and so has the ATO's Small Business Superannuation Clearing House. If you still run super as a quarterly job, you're now late every pay cycle. Late super attracts the super guarantee charge, and that charge isn't tax-deductible.

The twelve obligations at a glance

1. Company tax return and payment. Through a registered tax agent most small companies lodge and pay by 15 May; some are due earlier. The rate is 25% for base rate entities and 30% for everyone else.
2. BAS. Monthly BAS is due on the 21st of the next month. Quarterly BAS is due 28 October, 28 February, 28 April and 28 July, and lodging through an agent usually gives you extra time.
3. PAYG instalments. These prepay next year's tax through your BAS, so the May bill doesn't land all at once.
4. PAYG withholding. This is tax held back from wages. It belongs to the ATO, not to your cash flow.
5. Payday Super. Super has to reach the fund within 7 business days of each payday.
6. Single Touch Payroll. Report every pay run, and finalise by 14 July.
7. GST. Register within 21 days of turnover reaching $75,000, and keep tax invoices for purchases over $82.50.
8. FBT. The year runs 1 April to 31 March. The return is due 21 May, or 25 June through an agent.
9. Payroll tax and TPAR. Payroll tax is charged by your state once wages pass its threshold. A TPAR is due 28 August if you pay contractors in certain industries.
10. Director ID and ASIC. Every director needs a Director ID, the annual review fee must be paid, and ASIC must be told of changes within 28 days.
11. Record keeping. Keep records for five years.
12. Director risk. Unpaid PAYG withholding, GST and super can become personal debts through a Director Penalty Notice. Lodge on time even if you can't pay.

Why we care about the calendar

Nearly every one of these obligations is a look backwards. Accounting Plus packages add the look forward: a monthly profit-and-loss view, so you know what the business is making during the year instead of finding out at tax time. Your ATO lodgments are handled by a registered tax agent, and every package includes three planning calls a year and Xero.

Call 0485 065 556 or visit accountingplus.com.au.

General information only, current as at September 2026. It is not advice about your circumstances. Resolve Accounting Plus Pty Ltd, ABN 77 168 174 310, registered tax agent 26349024.