October is a busy month in the Australian business tax calendar. Depending on how your business is structured and how frequently you report, you may have deadlines relating to payroll tax, Business Activity Statements (BAS), PAYG instalments and income tax during the month.
There is also an important change for employers to be aware of in 2026. Payday Super commenced on 1 July 2026, changing the timing of superannuation guarantee payments and removing the traditional quarterly payment cycle for current super obligations. The Australian Taxation Office’s Small Business Superannuation Clearing House has also permanently closed, meaning businesses that previously relied on the service should now have an alternative super payment process in place.
Understanding which deadlines apply to your business can make it easier to maintain accurate records, manage cash flow and stay on top of your reporting obligations.
Below, we look at some of the key October 2026 tax and reporting dates Australian businesses should be aware of, including specific information for Victorian employers.
October 2026 Tax Dates at a Glance
For many businesses, the key dates to be aware of this October include:
| Date | Key obligation |
| 7 October 2026 | September Victorian payroll tax return and payment for applicable monthly reporters |
| 21 October 2026 | September monthly activity statement lodgment and payment |
| 21 October 2026 | Certain PAYG instalment obligations |
| 28 October 2026 | Standard Quarter 1 activity statement deadline for applicable quarterly reporters |
| 28 October 2026 | Certain quarterly PAYG instalment obligations |
| 31 October 2026 | Nominal deadline associated with self-lodged 2025–26 tax returns and engaging a tax agent, noting the weekend timing in 2026 |
Not every deadline will apply to every business. Your reporting cycle, business structure, lodgment method and whether you use a registered tax or BAS agent can affect your actual due dates.
7 October 2026: Victorian Payroll Tax
For Victorian employers registered on a monthly payroll tax return cycle, September payroll tax is due in October.
The Victorian State Revenue Office requires employers on a monthly return cycle to report their wages each month, even where no payroll tax is payable for that particular month. Where payroll tax is payable, payment is due by the seventh day of the following month, or the next business day where the seventh falls on a weekend or public holiday.
As of 1 July 2025, Victoria’s annual payroll tax-free threshold is $1 million, with a monthly threshold of $83,333. However, the calculation can become more complex for employers with interstate wages, businesses operating for only part of the financial year and grouped employers. The tax-free threshold also begins to phase out where total annual taxable Australian wages exceed $3 million and is fully phased out above $5 million.
The standard Victorian payroll tax rate is currently 4.85%, while eligible regional Victorian employers may qualify for a reduced rate of 1.2125%.
For growing businesses, this is an area worth monitoring closely. Increasing headcount, salaries and other taxable wage components can affect whether a business becomes liable for payroll tax and how much it is required to pay.
21 October 2026: September Monthly BAS and Activity Statements
Businesses that report monthly generally need to lodge and pay their September activity statement by 21 October.
Depending on the business, an activity statement can incorporate several obligations, including GST, PAYG withholding and PAYG instalments. The ATO states that monthly activity statements are generally due for lodgment and payment on the 21st day of the following month.
Before lodging, it is important to make sure the underlying bookkeeping records are accurate. This may include reconciling business bank accounts, reviewing GST coding, ensuring sales and expenses have been recorded correctly and confirming payroll records are complete.
For businesses using cloud accounting software such as Xero, maintaining these records throughout the month can make the BAS preparation process significantly more manageable than attempting to reconcile several weeks or months of activity immediately before a deadline.
21 October 2026: PAYG Instalment Obligations
Some businesses and individuals may also have PAYG instalment obligations falling due on 21 October.
PAYG instalments are generally prepayments towards the expected tax liability on business and investment income. The exact reporting and payment requirements depend on how the ATO has entered the taxpayer into the PAYG instalment system and their applicable reporting cycle.
For example, the ATO’s October schedule includes Quarter 1 PAYG instalment activity statements for head companies of consolidated groups, while annual PAYG instalment obligations can also fall due during October.
Because PAYG instalment requirements vary considerably between taxpayers, businesses should check the activity statement or instalment notice issued by the ATO rather than assuming a particular date or payment method applies to them.
28 October 2026: Quarter 1 BAS
For many quarterly reporters, 28 October is an important date.
The standard due date for the Quarter 1 activity statement covering July, August and September is 28 October. However, eligible businesses may have additional time depending on how their activity statement is lodged and whether they are using a registered tax or BAS agent.
A quarterly BAS may include GST, PAYG withholding, PAYG instalments and other applicable tax obligations.
If your business reports quarterly, the end of September is therefore a good time to make sure your bookkeeping is current rather than waiting until the BAS deadline approaches.
This may include checking that sales have been correctly recorded, expenses have been allocated to the appropriate accounts, bank and credit card accounts have been reconciled, payroll records are accurate and supporting documentation is available where required.
28 October 2026: Quarterly PAYG Instalments
Businesses and individuals that pay PAYG instalments quarterly may also have an instalment obligation associated with the July to September quarter.
The standard Quarter 1 PAYG instalment date is 28 October for applicable quarterly payers. The amount and reporting requirements will depend on whether the taxpayer uses an instalment amount calculated by the ATO or an instalment rate and their individual circumstances.
If business conditions have changed significantly since the previous tax return, it may be worth discussing your PAYG position with your accountant before varying an instalment. Any variation should be based on a reasonable estimate of the expected tax position.
What Happened to the 28 October Super Deadline?
This is one of the most important changes for employers in 2026.
Historically, employers generally worked towards quarterly superannuation guarantee payment deadlines, including 28 October for the July to September quarter.
That system changed from 1 July 2026 with the introduction of Payday Super.
Under the new requirements, employers generally need to calculate super guarantee alongside salary and wages on payday, with contributions required to reach the employee’s super fund within seven business days of payday, subject to specific exceptions and transitional rules.
This means employers should no longer rely on 28 October as their standard deadline for paying super contributions relating to wages paid during the July to September 2026 quarter.
For businesses accustomed to setting aside super and paying it quarterly, this represents a significant change to payroll processes and cash flow management.
The ATO Small Business Superannuation Clearing House Has Closed
Another important 2026 change is the permanent closure of the ATO’s Small Business Superannuation Clearing House.
The service closed on 1 July 2026 as part of the transition to Payday Super. Businesses that previously used the clearing house now need an alternative way to make superannuation payments. The ATO points employers towards options including payroll software with super functionality, services provided by super funds and commercial clearing houses.
If your business previously relied on the ATO clearing house, it is important to make sure your replacement process is operating correctly and that contributions are reaching employees’ super funds within the required timeframe.
This is also a good opportunity to review payroll software settings, employee super details and internal payroll procedures.
31 October 2026: Tax Return Considerations
October is also an important month for income tax returns.
For individuals lodging their own 2025–26 tax return, 31 October is the nominal standard deadline. In 2026, however, 31 October falls on a Saturday, so the practical deadline moves to the next business day under the ATO’s weekend and public holiday rules.
Businesses and individuals intending to use a registered tax agent should also make sure they are appropriately engaged with their agent by 31 October to access the relevant tax agent lodgment program where eligible.
Tax return due dates can vary considerably depending on the entity, previous lodgment history and whether a registered tax agent is used. Businesses should therefore confirm their specific deadline rather than assuming the general individual self-lodgment deadline applies to them.
What Should Businesses Review Before Their October Tax Deadlines?
October deadlines are easier to manage when bookkeeping and payroll records are kept current throughout the year.
Before preparing a BAS, activity statement or other business reporting obligation, it may be useful to review whether:
• Business bank and credit card accounts have been reconciled.
• Sales and income have been correctly recorded.
• Business expenses have been entered and allocated appropriately.
• GST coding has been reviewed for accuracy.
• Payroll information is complete and current.
• PAYG withholding records are accurate.
• Superannuation payments are being processed under the current Payday Super requirements.
• Employee and super fund information is up to date.
• Outstanding invoices and bills have been entered.
• Supporting records and documentation are available.
• Any changes in the business, including staffing, turnover or structure, may affect tax or payroll obligations.
Accurate bookkeeping is not simply about preparing for a BAS deadline. Up-to-date financial information can also give business owners a clearer picture of cash flow, expenses, outstanding liabilities and overall business performance.
Why Accurate Bookkeeping Matters Beyond Tax Compliance
It can be tempting to view bookkeeping primarily as a compliance requirement. However, reliable financial records can also play an important role in business decision-making.
When accounts are current, business owners can more easily understand what is coming in, what is going out and what liabilities are approaching. This can support better cash flow planning and make conversations around tax planning and business performance more productive.
For growing businesses, having accurate financial information also becomes increasingly important as operations become more complex. Payroll, GST, PAYG, superannuation and other obligations can overlap, particularly as a business employs more people or expands its activities.
Rather than waiting for a deadline to uncover missing information or unreconciled transactions, maintaining accurate records throughout the year can make reporting periods considerably easier to manage.
Using Xero for Your Business Bookkeeping?
If you use Xero to manage your business finances, understanding how to use the platform effectively can help you maintain more accurate and useful financial records throughout the year.
MKS Group provides practical Xero training for business owners and teams who want to build their knowledge and confidence using the platform.
Our training can help you better understand the features available within Xero and how to use the software as part of your day-to-day bookkeeping and financial management.
If you are already using Xero, or would like to improve the way you use it within your business, view our upcoming Xero training dates to find a session that suits you.
View upcoming Xero training dates
Need Help With Your Business Accounting?
Every business is different, and the tax and reporting dates that apply to you will depend on factors including your business structure, registrations, reporting cycle and lodgment arrangements.
MKS Group works with Melbourne businesses across business accounting, taxation, Xero, superannuation and business growth, helping business owners understand their financial position and stay on top of their ongoing obligations.
If you are unsure which October deadlines apply to your business, or you need assistance with your accounting and reporting requirements, speak with the MKS Group team.
The information in this article is general in nature and does not constitute financial, accounting or tax advice. Tax and reporting obligations vary depending on individual circumstances. Due dates may also differ where you use a registered tax or BAS agent or have specific lodgment arrangements. Please seek professional advice relevant to your circumstances and confirm applicable due dates with the Australian Taxation Office or relevant state revenue authority.
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