15/07/2026
14 July 2026:
STP (Single Touch Payroll) declaration finalisation is due for the 2026 financial year. Employers with closely held payees have different due dates, see below:
1. Employers with a mixture of closely held payees and arm's length employees:
• Arm's-length employees: STP finalisation due 14 July
• Closely held payees: STP finalisation due 30 September
2. Employers with only closely held payees:
• STP finalisation is due by the payee's individual tax return due date
A closely held payee is an individual directly related to the entity from which they receive payments. For example:
• Family members of a family business
• Directors or shareholders of a company
• Beneficiaries of a trust.
21 July 2026:
• June 2026 BAS Lodgement & Payment (monthly lodgers)
• Annual payroll tax return and payment (QLD, VIC, WA, TAS and NT).
28 July 2026:
• Super guarantee contributions for the June 2026 quarter** (1 April 2026 to 30 June 2026) due to be received by employees super funds.
• Quarterly PAYG instalment due for the June 2026 quarter (mainly individuals and bucket companies).
• Annual payroll tax return and payment (NSW, SA and ACT).
Note: Under the new Payday Super rules, any super payments you make from 1 July onwards will be applied first to any outstanding June quarter shortfall before being allocated to your new Payday Super obligations. This means if you have not fully paid your June quarter, your first Payday Super payments will go towards clearing that shortfall, leaving your new obligations underpaid. Make sure you are paying enough to cover both.
