Every ATO Date From October to December 2026, and the Two Saturdays That Move Them

Every date, October to December 2026

Dates below are the ones you can actually lodge or pay on, after the weekend rule. Where that differs from the date the ATO prints, the row says so.

The ATO pages also list combined global and domestic minimum tax returns on 31 October, 30 November and 31 December for multinational groups. They sit outside what this site covers.

October: monthly BAS, annual instalments and quarter 1

Wednesday 21 October 2026 is the final date to lodge and pay September monthly activity statements. It is also the final date to pay the annual PAYG instalment notice, and to lodge it if you use the rate method or vary the amount. The ATO adds one condition: if you have already received your income tax assessment, you should not vary your annual instalment. The PAYG instalment calculator works out the amount before you decide.

Wednesday 28 October 2026 is the standard date for quarter 1 activity statements, covering July to September. The same day carries the quarter 1 PAYG instalment notices (forms R and T) and GST instalment notices (forms S and T), plus the last day for eligible quarterly GST reporters to elect to report GST annually. The ATO lists the notices and the election against 28 October; the two later quarter 1 dates in November are set for activity statements. The full quarterly ladder for 2026-27 is in BAS due dates.

Two dated items earlier in the month are not lodgment deadlines. The general interest charge rises from11.43% to 11.51% a year for October to December 2026, which is 0.03153425% a day, from Thursday 1 October 2026. See the GIC rate from October. And comments on LCR 2026/D5, the ATO draft ruling on the $1,000 standard deduction for work-related expenses, are due Friday 9 October 2026.

31 October falls on a Saturday

31 October is the ATO date for individual, partnership and trust income tax returns lodged without an agent. The ATO states the weekend rule on its individuals page in plain terms: if 31 October falls on a weekend, the due date to lodge your tax return is the next business day after 31 October. 31 October 2026 falls on a Saturday, so the first business day is Monday 2 November 2026. Melbourne Cup on Tuesday 3 November is the day after and changes nothing.

The same shift applies to the other 31 October items on the ATO October page, which are lodgments: the PAYG withholding annual report where an ABN was not quoted (amounts reported at W4), the annual report for interest, dividends and royalties paid to non-residents, and the annual report for payments to foreign residents (both reported at W3). The quarter 1 TFN report for closely held trusts and the annual investment income report fall on the same date. If you are using a tax agent, the ATO says to engage one by 31 October. More on who gets which date is in tax return due date.

November: the concession dates and the tax bill

Wednesday 11 November 2026 is the quarter 1 date for activity statements lodged electronically, under the ATO two-week lodgment concession. The ATO points to the concession terms for eligibility, so check you qualify before relying on it. Wednesday 25 November 2026 is the quarter 1 date for activity statements lodged electronically through a registered agent, from the agent lodgment program.

Does the 21 November payment move to 23 November?

Yes, by the ATO's general rule, though no ATO page prints 23 November. The November page lists two items against 21 November: October monthly activity statements, and the income tax payment date if you lodge your own tax return. 21 November 2026 is a Saturday.

The ATO rule is not limited to lodgments. In its words: when a due date for lodgment of an approved form or payment of a tax debt falls on a day that is not a business day, you can lodge or pay on the next business day. Its business due dates page says the same and adds that you can do so without incurring a penalty or general interest charge. So both 21 November items can be paid on Monday 23 November 2026.

One condition on the tax bill: the 21 November date applies if you lodge between 1 July and 31 October. If your assessment issues after 31 October, the ATO sets payment at 21 days after the assessment issues, and that date can fall on a weekend too.

December: company tax and November BAS

Tuesday 1 December 2026 is the payment date for companies that were taxable medium to large clients in the immediate prior year, and for companies that were required to lodge by 31 October. For non-full assessment company entities it is a lodgment date, and payment follows the notice of assessment.

Monday 21 December 2026 is the final date to lodge and pay November monthly activity statements. December monthly statements are not due until 2027.

Holidays in the window

The ATO treats a public holiday in the whole of any state or territory as moving a date nationally. Its 2026 table has these entries between October and December:

• Monday 5 October 2026: Labour Day (ACT, NSW, SA) and King's Birthday (QLD)
• Tuesday 3 November 2026: Melbourne Cup (VIC)
• Thursday 24 December 2026: Christmas Eve (QLD, NT, SA)
• Friday 25 December 2026: Christmas Day
• Monday 28 December 2026: Additional public holiday for Boxing Day, and for Proclamation Day in SA
• Thursday 31 December 2026: New Year's Eve (NT, SA)

None of the dates in this post lands on one of them, so the only shifts in the quarter are the two Saturdays above.

Frequently asked questions

Sources

ATO pages fetched 25 September 2026. Every date and quoted condition on this page traces to one of them.

• Due dates by month: October (QC32007, last updated 23 July 2026). Every 21, 28 and 31 October obligation.
• Due dates by month: November (QC32002, last updated 23 July 2026). The 11 November concession date, October monthly statements and the self-lodger payment date.
• Due dates by month: December (QC32001, last updated 23 July 2026). Company income tax payments and November monthly statements.
• Registered agent lodgment program: November 2026 (QC34600, last updated 1 July 2026). The 25 November agent date for quarter 1 activity statements.
• Preparing your tax return (last updated 27 April 2026). The 31 October weekend rule, and the 21 November and 21 day payment rules for self-lodgers.
• Lodgment and payment dates on weekends or public holidays (QC34577, last updated 1 July 2026). The next business day rule for lodgment and for payment of a tax debt, and the 2026 holiday table.
• Due dates for lodging and paying (QC32061, last updated 2 March 2023). The same rule stated for business: pay on the first business day after without penalty or GIC.
• General interest charge (GIC) rates (QC16145, last updated 4 September 2026). The October to December 2026 rate.
• PCG 2026/1 Payday Super: first year ATO compliance approach (issued 28 January 2026). The medium and high risk zones and the 28 day test.
• LCR 2026/D5 The standard deduction for work-related expenses (published 26 August 2026). The 9 October 2026 due date for comments.

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