The sole trader tax calendar for 2026-27: BAS, PAYG, super, TPAR and your return on one page
A sole trader’s year has about a dozen dates that matter, and most of them arrive in the same few weeks: late October, late February, late April and late July. This is the whole year on one page, in date order, with what each deadline needs from you. Dates are for 2026-27; the pattern repeats, but check the ATO for the current year’s exact dates and concessions.
Updated 28 September 2026. General information only, not tax advice.
The quarterly rhythm: BAS and PAYG instalments
If you are registered for GST you lodge a business activity statement each quarter, due on the 28th of the month after the quarter ends: 28 October, 28 February, 28 April and 28 July. When the 28th is a weekend or public holiday you have until the next business day, which is why 28 February 2027, a Sunday, becomes Monday 1 March. A registered agent lodging for you usually gets later dates on the October, April and July statements; if you lodge yourself, treat the 28th as the date. The full list is in BAS due dates 2026-27.
PAYG instalments, the prepayments toward your income tax that the ATO starts once your business income and tax bill pass its thresholds, fall on the same four dates. If you are registered for GST they appear on the BAS at label 5A; if not, they arrive on a separate instalment notice. See PAYG instalments explained.
Your tax return and the bill
The financial year ends 30 June. If you lodge your own return through myTax it is due 31 October, which in 2026 is a Saturday, so Monday 2 November. A registered tax agent’s program gives most clients much later dates, sometimes as late as mid May, but only if you are on their client list before 31 October, and late returns in earlier years can cost you those dates.
Tax you owe on a self-lodged return is generally due 21 November, which in 2026 is a Saturday, so Monday 23 November; the notice of assessment shows the date that applies to you. The money should already be in a separate account; see setting aside money for tax. Before you lodge, run the end of financial year checklist.
Super: for you, and for anyone you employ
Your own super is voluntary. A personal contribution you want to deduct must reach the fund by 30 June, not merely leave your account that day, and you must lodge a notice of intent to claim with the fund and have it acknowledged before you lodge your return. Allow a week or more for the fund to process it. See sole trader super contributions.
If you employ anyone, the old quarterly super deadlines are gone. From 1 July 2026, under Payday Super, an employee’s super guarantee must reach their fund within seven business days of each payday, so the date is every pay run; check the ATO for the current rules. Single Touch Payroll finalisation for the year just ended is due 14 July.
TPAR, if you pay contractors
If you run a business in building and construction, cleaning, courier or road freight, IT, or security, investigation and surveillance, and you paid contractors for those services, the Taxable Payments Annual Report is due 28 August covering the year just ended: 28 August 2026 for 2025-26 and 28 August 2027 for 2026-27. It lists each contractor’s ABN, name, address and the total you paid them including GST. See TPAR explained.
The dates that are not deadlines but matter
- 1 July: new financial year. New rates and thresholds start, including the super guarantee rate and any change to the instant asset write-off; check the ATO rather than assuming last year’s figures. Check your rolling twelve-month GST turnover the same day if you are anywhere near $75,000.
- Early October, and after each return is assessed: the ATO sets your PAYG instalment from your most recent return. If this year’s income is lower, vary the instalment on the activity statement rather than paying on last year’s numbers.
- Five years after each return or BAS: the earliest date you can throw the records away.
How FlowFi helps
FlowFi is built around this calendar. It opens the BAS page on the quarter that is due next, builds G1, 1A and 1B from the bank statements you have uploaded, and emails you the quarter’s labels 14 days and again 3 days before each BAS date. Tax Pot shows the set-aside for the income tax bill from your real transactions all year, so 21 November is a transfer rather than a shock. The dates still come from the ATO; FlowFi makes sure the numbers are ready when they arrive.
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Frequently asked questions
I am not registered for GST. Which of these dates apply to me?
The tax return and its payment date, PAYG instalments if the ATO has put you on them, your own super timing if you contribute, and TPAR only if you are in a covered industry paying contractors. No BAS. You still keep the records and still watch the rolling twelve-month turnover for the $75,000 line.
What happens if I miss a BAS date by a few days?
Lodge and pay as soon as you can. The failure to lodge penalty accrues in 28-day blocks and the ATO often does not apply it to a first late lodgment from a small business with a clean history, but interest on any unpaid amount runs from the due date regardless. See [missed a BAS, what to do](/guides/missed-a-bas-what-to-do).
Do agent extensions mean I can relax about 31 October?
Only if you are already the agent’s client. The later dates come from the agent’s lodgment program and apply to clients on their list at 31 October, and the ATO can withdraw them if your previous returns were late. If you plan to use an agent for the first time, engage them before the end of October.
General information only, not tax advice. Check your own situation with a registered tax agent or the ATO.
Have the numbers ready before each date
FlowFi builds your BAS labels from the bank statement, emails them to you 14 and 3 days out, and shows your tax set-aside all year, so every date on this page is a check rather than a scramble.
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