- Suite 202 90 Podium Way, Oran Park NSW 2570
- 179 Richmond Road, Marayong NSW 2148.
Lodging Your Tax Return
Every business must lodge a tax return—regardless of whether there is a liability or not. The deadlines depend on your business structure:
| Business Type | Due Date (if lodging yourself) | Exception via Registered Agent* |
|---|---|---|
| Sole Trader Business income is included with your individual tax return | 31 October | May differ if lodging via registered tax agent |
| Partnership Your share of partnership income; the partnership itself also lodges a return | 31 October | May differ if lodging via registered tax agent |
| Trust Distributions you receive (in your individual return); the trust also lodges a trust return | 31 October | May differ if lodging via registered tax agent |
| Company Salaries, wages, dividends etc. reported in individual returns; the company must lodge separately | Individual: 31 October Company: Usually by 28 February | If handled through registered tax agent, alternate dates may apply |
* If lodging via a registered tax agent, you may receive extended deadlines depending on agent’s lodgement program.
Why Choose GS Biz Accounting Services
If your business is required to make super (or equivalent retirement fund) contributions on behalf of employees, those must be paid by specific due dates:
| Quarter | Period | Due Date for Contribution |
|---|---|---|
| Quarter 1 | 1 July – 30 September | 28 October |
| Quarter 2 | 1 October – 31 December | 28 January |
| Quarter 3 | 1 January – 31 March | 28 April |
| Quarter 4 | 1 April – 30 June | 28 July |
Quarterly IAS / BAS / Instalment & Reporting Dates (for year 2025/26)
Below is a sample schedule of key due dates for Instalment Activity Statements (IAS), Business Activity Statements (BAS), and related reporting events in the 2025/26 year:
| Month / Event | Description | Due Date |
|---|---|---|
| 1 July | Year-end finalisation / STP event | 14 July 2025 |
| July (IAS) | Monthly IAS for July | 21 August 2025 |
| August (IAS) | Monthly IAS for August | 21 September 2025 |
| Sept | Quarterly BAS for July–September | 25 November 2025 |
| October | Monthly IAS for October | 21 November 2025 |
| November | Monthly IAS for November | 21 December 2025 |
| Dec | Quarterly BAS for October–December | 28 February 2026 |
| January | Monthly IAS for January | 21 February 2026 |
| February | Monthly IAS for February | 21 March 2026 |
| March | Quarterly BAS for January–March | 26 May 2026 |
| April | Monthly IAS for April | 21 May 2026 |
| May | Monthly IAS for May | 21 June 2026 |
| June | Quarterly BAS for April–June | 25 August 2026 |
(Note: This is a representative schedule. Always confirm actual due dates via tax authority notices.)
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GSBIZ — Tax Thresholds & Rates (Illustrative / Example Figures)
Below is an illustrative example of how tax rates and contribution caps might be presented. Please replace these figures with those applicable in your jurisdiction.
| Taxable Income | Tax on Income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 16c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,288 + 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $31,288 + 37c for each $1 over $135,000 |
| Above $190,000 | $51,638 + 45c for each $1 over $190,000 |
Compulsory superannuation / retirement contribution rate: 12%
Non-Resident Individual Tax Rates (2025–26)
| Taxable Income | Tax on Income |
|---|---|
| $0 – $135,000 | 30c for each $1 |
| $135,001 – $190,000 | $40,500 + 37c for each $1 over $135,000 |
| Above $190,000 | $60,850 + 45c for each $1 over $190,000 |
Compulsory superannuation / retirement contribution rate: 12%
Contribution Caps (Concessional & Non-Concessional)
| Year | Concessional Contribution Cap | Non-Concessional Contribution Cap |
|---|---|---|
| 2025–26 | $30,000 | $120,000 |
| 2024–25 | $30,000 | $120,000 |
| 2023–24 | $27,500 | $110,000 |
| 2022–23 | $27,500 | $110,000 |