GST, PAYG, and Super: The Complete Australian Tax Calendar
"The ATO has four dates that will cost you if you miss them. Here's all of them."
The ATO has four dates that will cost you if you miss them. Actually, it's twelve — if you're quarterly. Or forty-eight if you count monthly BAS, quarterly super, PAYG instalments, payroll tax by state, and annual income tax. Here's every single one, mapped across the 2026 calendar.
The Complete 2026 Australian Tax Calendar
BAS due dates (quarterly lodgers):
- 28 October 2025 — Q1 BAS (Jul–Sep) + Q1 super
- 28 January 2026 — Q2 super (if not Q1 BAS quarter)
- 28 February 2026 — Q2 BAS (Oct–Dec)
- 28 April 2026 — Q3 BAS (Jan–Mar) + Q3 super
- 28 July 2026 — Q4 BAS (Apr–Jun) + Q4 super
- 31 October 2026 — Annual income tax (for individuals using a tax agent)
GST: What You Owe and When
GST (Goods and Services Tax) is 10% on most goods and services. You collect it from customers and pay the net amount (GST collected minus GST paid on purchases) to the ATO via your BAS. If you paid more GST on purchases than you collected, you get a refund.
- Registration threshold: $75,000 annual turnover ($150,000 for non-profits)
- GST rate: 10% (flat)
- GST-free: fresh food, exported goods, educational courses, medical services
- Input-taxed: financial supplies, residential rent (claim GST-free, can't claim credits)
- Reporting period: monthly, quarterly, or annually (ATO assigns based on size)
PAYG Withholding: Employee Tax
PAYG withholding is the tax you deduct from employee wages each pay cycle and remit to the ATO. The withholding rate depends on the employee's income, tax file number (TFN) status, and tax offset claims (via TFN declaration).
- No TFN declaration: withhold at highest rate (46.5%)
- TFN provided: use ATO weekly/fortnightly/monthly tax tables
- Report on BAS: W1 (total wages) and W2 (PAYG withheld)
- Pay to ATO: same frequency as your BAS lodgement period
- Annual reconciliation: submit PAYG annual report by 14 August
State Payroll Tax
Payroll tax is a state tax — different rates and thresholds in each state and territory. It applies to businesses over the payroll threshold:
- NSW: 5.45% above $1.2M annual wages
- VIC: 4.85% above $900K annual wages
- QLD: 4.75% above $1.3M annual wages
- WA: 5.5% above $1M annual wages
- SA: 4.95% above $1.5M annual wages
- TAS: 4.0% above $1.25M annual wages
- ACT: 6.85% above $2M annual wages
- NT: 5.5% above $1.5M annual wages
XIntelliSync's Payroll Tax Compliance Agent monitors your payroll against the relevant state threshold and flags when you approach the lodgement obligation.