Annual Compliance Calendar in Australia 2026: All Key Filings & Deadlines

Operating a company in Australia means dealing with Australia statutory fillings and regulations. Starting from ASIC annual returns and solvency resolutions to ATO tax lodgements, super guarantee payments, BAS deadlines, and new rules such as climate-related disclosures, missing a single deadline can trigger late fees, director penalties, or even de-registration.

This blog about the Australia Annual company compliance calendar breaks everything down for each month, defines who must comply, clarifies some confusing terms like “annual terms, versus financial statements and highlights tools to avoid penalty.

Regardless of whether you operate as a small proprietary company, an ASX-listed entity, or a foreign branch, this guide guarantees that your annual company compliance in Australia in 2026 is precise, punctual, and devoid of stress. Save it as a bookmark, share it with others, and prepare for the financial year in advance of the regulators.

Why Australia Annual Company Compliance matters in 2026?

In the current scenario, it’s no longer about running a profitable company after company formation in Australia; but more about strictly adhering to annual company compliance requirements. A single missed deadline in 2026 with either ASIC or the ATO will immediately apply late fees from AU$98 to AU$411 within one month.

The long-term non-compliance results in the issuing of director penalty notices, personal liability, and ultimately forced de-registration. Apart from the risk of penalties, compliance keeps your company in worthy while preserving its credit ratings, and it also allows you to continue operating as a director.

In 2025-2026, regulatory scrutiny increases, new climate-related financial disclosures are required for larger entities, modern slavery reporting thresholds remain firm, and Single Touch Payroll finalisation is strictly enforced. Failure to lodge accurate annual returns, solvency resolutions, tax returns, or BAS statements also puts directors at risk of personal liability for unpaid employee entitlements and tax debts.

The key benefits of staying compliant are:

• Securing business’s reputation
• Saving money from costly disputes
• Easy to continue trading without disruption

This means a clear understanding of Australia’s annual company compliance calendar should be obtained by every director and business owner this financial year.

Who must comply? Company Types & Regulatory Body

Under the Corporations Act 2001 and tax laws, virtually every registered Australian entity has annual company compliance obligations. Requirements vary by company size, type, and revenue, but no active company is fully exempt.

Public Companies (Listed on ASX)

Public companies listed on the ASX have the most stringent regulations to which they must adhere, including:

• Audited financial reports
• Half-year accounts
• Continuous disclosure
• Annual general meetings
• Full ASIC/ATO lodgements

All above regulations are to be performed with very tight deadlines.

Large Proprietary Companies

Large proprietary companies have at least AU$50 million revenue, assets aggregate at least $25 million or having at least 100 employees. Large proprietary companies must lodge audited financial statements with ASIC, pay higher annual review fees, and meet full tax and reporting obligations.

Small Proprietary Companies

Small proprietary companies are still required to lodge the annual return, pass solvency resolutions, and file tax/BAS returns, under following conditions:

• Revenue less than $50 million
• Assets less than $25 million
• Less than 100 employees reduce financial reporting

Small Companies Limited by Guarantee 

Typically, charities and NFPs, small ones (less than AU$2 Million revenue or less than AU$2 Million assets) lodge only an annual statement with ACNC instead of full financials but still require ASIC annual return and ATO compliance.

Foreign-Controlled Companies & Branches

Foreign companies registered in Australia are required to lodge annual returns and financial reports (that are usually audited) with ASIC, notify ASIC of any changes, and conform to ATO requirements for tax payments, just like local companies.

Key Regulators: ASIC, ATO, ABN, TFN, Fair Work

ASIC is responsible for company registration and solvency, ATO is in charge of tax, BAS, STP, FBT, Fair Work Ombudsman for wages and entitlements, State Revenue Offices, and ACNC is responsible for charities.

Australia Compliance Calendar Month-by-month Deadlines 2026

The Australia compliance calendar for 2025-2026 requires timely action to avoid penalties from ASIC and the ATO, among other regulators. The following provides a month-to-month overview of the important statutory filings one must consider: BAS, PAYG, superannuation, and annual returns, assuming common business cycles (Quarterly BAS). The deadlines vary depending on company size and use of agents. So, it is essential to check deadlines via myGov or ASIC Connect.

January Deadlines

Super guarantee contributions for November 2025 are now due by 28 January 2026, and PAYG instalments are due quarterly. Prepare for FBT year-end data collection commencing from 1 April every year.

February Deadlines

Quarterly BAS (Oct-Dec 2025) due 28 February 2026 (agent extension: 25 March). Company tax returns for self-lodgers due 28 February 2026 (small/medium entities).

March Deadlines

Modern slavery statements for entities with more than AU$100 Million in revenue for financial year 31 March 2026 is due by 30 September 2026. Climate-related financial disclosures begin for large companies in 2025:

• Group 1 Large size Entities: Financial year starts on, or after January 1, 2025, (first report due in 2026)
• Group 2 Mid-size Entities: Financial year starts on, or after July 1, 2026.
• Group 3 Small size Entities: Financial year starts on or after July 1, 2027

April Deadlines

Quarterly BAS (Jan-Mar 2026) is due on 28 April 2026 (agent: 25 May), FBT returns are due 21 May 2026 (or 25 June 2026 with agent), for the period 1 April 2025 – 31 March 2026.

April 1 to April 30, 2026.

May Deadlines (BAS, PAYG, Super)

Monthly BAS due on 21 May 2026 for reporting duration April 1 to April 30, 2026, Super contributions for April 2026 owing 28 May 2026, who missed the 28 April 2026 deadline. PAYG withholding annual report finalised. Tax agents’ in Australia extended due date for 2025-26 returns (July 1, 2025 – June 30, 2026) is 15 May 2027.

July Deadlines – New Financial Year Kick-off

Quarterly BAS (Apr-Jun 2026) due on 28 July 2026 (agent: 25 August), ASIC annual review fees indexed from 1 July 2026 every year, pay within 2 months of review date, Super contributions for June 2026 due 28 July 2026. Monthly BAS (June 2026) due by 21 July 2026.

October Deadlines

Quarterly BAS (Jul-Sep 2025) due 28 October 2025 (agent: 25 November), Taxable Payments Annual Report (TPAR) due 28 August each year (for prior year 1 July to 30 June), Individual/company tax returns self-lodge by 31 October 2025, company tax returns standard self-lodgment by 28 February 2026.

November Deadlines (Australia Annual Return Peak)

Monthly BAS due 21 November 2025, ASIC annual returns (Form 388) peak due 2 months post review date, often November for mid-year incorporations, Solvency resolutions passed by directors two months post the review date, for the company to pay debts, or when they fall due.

December Deadlines

Finalisation of Single Touch Payroll for the prior year is due 14 July 2026, but preparation is in December, PAYG payment summaries are to be issued by 14 July 2026. Review year-end for 2026 filings, closely held payees is due by 30 September 2026. General tax return lodgment

ASIC Annual Compliance Obligations Explained

ASIC regulates core annual company compliance under the Corporations Act. All registered entities under ASIC must keep accurate records and pay a review fee. Key obligations within its requirements include lodging the annual statement, updating details via Form 484, passing solvency resolutions, and avoiding penalties, which is a necessity for legal standing in 2025-2026.

New reporting requirements for 2026 include mandatory climate reporting, AML/CTF changes, and Pillar Two Tax Rules.

What is the Australia Annual Return (Form 484)?

The Australia annual return, commonly referred to as Form 484, is the major document for ASIC for notifying changes in company details (address, officeholders, share structures) under the Corporations Act.

Since it came into effect in 2003, it replaced multiple forms that updated the addresses and officeholders, shares, and members. It is divided into three sections: Section A (addresses/officeholders), Section B (shares/members), and Section C (other) and is lodged online via ASIC Connect. It is not a full “return” as such versions were prior to 2003, however, it is related to the review of an annual statement to ensure that records remain current. Failure to lodge within 28 days of the change attracts a fee, thus, this makes compliance very important.

When must you Lodge the Australia Annual Return?

You must lodge the Australia annual return Form 484 within 28 days of any relevant change, such as appointing or ceasing officeholders, address updates, or share allotments and cancellations. It’s not strictly annual but aligns with the ASIC annual statement, which is issued to you on your company’s review date anniversary of registration.

Check the statement upon receipt, pay the fee within two months, and lodge any discrepancies or updates at that time in Form 484 for late penalties. For 2026, watch your review date carefully through ASIC’s portal.

Solvency Resolution – Mandatory Every Year

A solvency resolution is a required annual statement by the directors under Section 347A of the Corporations Act 2001, that the company is able to pay its debts as and when due. Directors must resolve this before the financial statements for the year are approved and lodged with the annual review.

For the year 2026, this must be done even for dormant companies, with potential personal liability for false declarations of up to US $2,400 in fines. Record in board minutes, ASIC can audit this. This protects against insolvent trading and ensures directors remain eligible.

ASIC Annual Review Fee Schedule 2026

From 1 July 2025, ASIC indexed annual review fees apply for the financial year 2025-26: proprietary companies, $329 (from $321), special purpose/ SMSF trustee, Annual fee $67 (from $65), public companies, $1,528 (from $1,520), business name (1 year), $45 (from $44). Fees are payable with the annual statement and within two months of the review date.

Prepayment options, such as 10-year bundles, lock in rates, for example, $463 (10-year payment fee) for an SMSF. Check ASIC Connect for your category to accurately budget.

Late Lodgement Penalties & How to Avoid them

Late lodgement of Form 484 or annual review fees attracts penalties from 1 July 2025- $98 if up to one month late, surging to $411 after one month, plus 2% monthly interest on amounts owing-an example is $6.52 per month on $391 (principal amount owed). ASIC could deregister companies for non-compliance.

To avoid ASIC deregistration, set a calendar reminder on your review date, use ASIC’s online portal, which updates information instantly, and utilise agents that offer such services with automated alerts. Voluntary disclosure can attract a reduction in fines of up to 50%.

Voluntary Deregistration vs Compulsory ASIC Strike-off

Voluntary Deregistration Form 6010 ($50 fee from July 1, 2025) enables solvent companies, only those with no debts and having been inactive for more than 12 months, to be deregistered gracefully, an application that directors make after satisfying themselves that the company does indeed satisfy the conditions.

ASIC then takes two to three months to process it and also notify the creditors. If ASIC regards a company as defunct, for example, because its fees are not paid and lodgements are not made, it may compulsorily strike it off the register. Before removing a company from the register, ASIC would have issued notices.

There is a view that a company removed in this way may not be able to have its registration reactivated and that directors may be found to be liable for any outstanding debts. The other option, voluntary deregistration, therefore provides greater control. Ensure to monitor for notices so that such compulsory actions by ASIC can be contested through ASIC appeals.

ATO Statutory Filings and Tax Compliance Calendar

ATO governs the major statutory lodgements for Australian firms, including income tax returns, BAS, PAYG, FBT, super guarantee, TPAR, and STP. Deadlines for 2025-2026 align with the financial year of 1 July 2025-30 June 2026, and the late lodgment penalty starting from $330.

• Up to 28 days – 1 Penalty $330
• Up to 56 days – 2 Penalty $660
• Up to 84 days – 3 Penalty $990
• Up to 112 days – 4 Penalty $1,320
• Up to 113 days or more – 5 penalty (small entities) – $1,650

Company Income Tax Return Deadlines (Lodgement Dates 2025-2026)

Self-lodging companies: For the 2025-26 income year (ending 30 June 2026), self-lodging companies must lodge by 15 January 2027 (base entity) or earlier for large/medium taxpayers, e.g., 31 January 2027 if turnover >$10m. Registered agents extend to 15 May 2027; payments are due with lodgment or as per notice. Outstanding prior returns trigger a deadline of 31 October 2026.

BAS Lodgement and Payment Deadlines (Monthly vs Quarterly)

Quarterly BAS (where GST turnover is less than $20m) Q1 (July-September 2025): 28 October 2025, Q2 (October-December): 28 February 2026, Q3 (January-March): 28 April 2026, and Q4 (April-June): 28 July 2026. Agents receive an additional +2 weeks, except for Q2. Monthly BAS: due on the 21st of the following month. For example, the August 2025 BAS would be due on 21 September. Payments match lodgement.

PAYG Withholding Annual Report & Payment Summaries

STP reporters finalise by 14 Jul 2026 for the 2025-26 year, replacing traditional summaries, and data populates employee income statements via myGov. Non-STP: WPN holders lodge annual reports by 14 Aug 2026. Include all withholdings and super liability. Late finalisation risks $1,050+ penalties per employee and audit triggers.

Fringe Benefits Tax (FBT) Return – 21 May or 25 June

FBT year (1 Apr 2025-31 Mar 2026) return is due 21 May 2026 for self-lodgers or 25 Jun 2026 through registered agents. Lodge if benefits provided or instalments are paid, nil returns optional via non-lodgment notice. Include reportable amounts in STP; penalties from $330 apply for delays.

Superannuation Guarantee Charge (SGC) Deadlines

SGC payable one month after quarterly SG deadline: Q1 (1 July-30 September 2025) is due on 28 November 2025, Q2 (1 October-31 December) is due on 28 February 2026, Q3 (1 January-31 March) is due on 28 May 20X6, and Q4 (1 April-30 June) is due on 28 August 20X6, including shortfall plus 10% interest plus administration fee of $20 per employee.

Taxable Payments Annual Report (TPAR) – 28 August

TPAR is due on 28 Aug 2026 for payments to contractors in the 2025-26 year, such as building and construction, and cleaning. Report gross payments, ABN, and withheld tax. Lodgment must be made online where the original lodgment due date falls after 28 August 2025; paper forms will no longer be accepted. Those who do not need to lodge a TPAR submit an advice form, penalties for non-lodgment can be as high as $1,650-the ATO uses the TPAR reports to verify the contractor’s income.

Single Touch Payroll (STP) Finalisation Deadline – 14 July

Lodge STP data by 14 Jul 2026 for the 2025-26 year, declaring year-end complete for all employees to enable pre-filled tax returns. Closely held payees: 30 Sep 2026 or date of lodgement of your tax return. Zero changes if you change software. Failure to comply may attract $1,050 – $5,250 fines per report.

Other Important Australia Statutory Filings You Can’t Miss

Along with ASIC and ATO, some of the important statutory filings in Australia include Fair Work reporting, modern slavery statements, climate disclosures, data breach notifications, and state taxes such as payroll and land tax. For 2025-2026, non-compliance risks include fines up to $330,000, reputational damage, and contract ineligibility, essential for holistic annual company compliance.

Fair Work Australia & Workplace Gender Equality Reporting

Fair Work Australia requires compliance in terms of wages, under the Fair Work Act, intentional underpayments are criminal, carrying penalties up to $7.8M from 1 January 2025.

Employers should update payroll for a minimum wage increase of 3.5% effective 1 July 2025 and provide paid parental leave for up to 24 weeks. The Workplace Gender Equality Agency requires +100 employee employers to report annually against six indicators, and for employers with 500+, to set three targets in their reports due in April-May 2026, and September-October for the public sector.

Modern Slavery Statement (Revenue > $100m) – 31 March / 30 June

Under the Modern Slavery Act 2018, entities with ≥$100m revenue have to lodge annual statements outlining risks and actions against modern slavery in operations/supply chains, which are published on the government register.

For FY 2025-26, which will end on 30 June 2026, statements are due on 31 December 2026, but for calendar-year reporters, these are due on 31 March 2026, and for June-end reporters on 30 June 2026. NSW entities report under harmonised rules, and statements by smaller firms are voluntary and can engender trust and supply chain transparency.

Climate-Related Financial Disclosures (Mandatory from 2026)

Amendments to the Corporations Act make it mandatory from 1 January 2026 for large entities (Group 1: revenue/asset base >$1B or employees of 500+) to include climate disclosures within annual sustainability reports, reporting on governance, risks/opportunities, metrics, and scenario analyses (e.g., <2°C warming).

Group 2 starts on 1 July 2026, Group 3 in 2027, and assurance phases in. ASIC encourages preparation to avoid penalties, integrates with ASIC/ATO filings for comprehensive 2025-2026 compliance.

Notifiable Data Breaches & Privacy Act Obligations

The NDB scheme under the Privacy Act 1988 requires an entity to notify OAIC and affected individuals within a time frame of 30 days in case the breach creates a serious kind of harm, for instance, unauthorised access to personal data. Ongoing 2025-2026, no fixed annual deadline, report as soon as possible through the OAIC portal.

NSW/Qld public sectors joined from July 2025. Regularly review one’s security practices, as non-compliance may attract fines up to $2.5M, therefore, improving accountability for privacy.

State-Based Obligations (Payroll Tax, Land Tax, Workers Compensation)

State obligations are also different: NSW payroll tax reconciliation is due on 28 July 2026, while ACT rates change as of 1 January 2026. Land tax assessments issued in early 2025 for NSW liability from 2026 for partial owners, Qld concessions extend to June 2026.

Workers’ compensation premiums are annual/quarterly, according to the state. For example, NSW renewals are by policy end date. Lodge via state portals-late fees are AU$100 plus, integrate with ATO for holistic Australia statutory filings.

Australia Annual Return vs Financial Statements: Key Differences

In Australian company compliance, the Australia Annual Return and the Financial Statements have different yet complementary functions under the Corporations Act 2001. The Australia Annual Return, also known as the ASIC Annual Statement or Form 388, is an administrative filing requirement for all registered companies. It is issued once a year on the anniversary of the registration, known as the review date, and confirmation is required in respect to the details of the registered office, directors, shareholders, and share capital.

This document does not express comprehensive detail in regard to finances, but rather a snapshot of the corporate structure. A fee payment, such as $329 for proprietary companies from July 2025, must be paid within two months to maintain good standing. Penalties or de-registration may result from non-lodgment.

In contrast, financial statements are detailed reports of the economic performance of the company, which include the balance sheets, income statements, cash flow statements, and notes, prepared per Australian Accounting Standards (AASB/IFRS). These need to be audited for public, large proprietary companies (revenue ≥$50m or assets ≥$25m), and foreign-controlled companies, then lodged with ASIC within four months of the financial year-end, for example, 30 October 2025 for June 2025 year-ends. Small proprietary companies are usually exempt, unless directed by ASIC, shareholders (5%+ voting power).

Key differences: The annual return focuses on governance and updates (lodged annually via ASIC Connect), while financial statements emphasise fiscal transparency and are lodged separately, often with directors’ reports and auditor opinions. Some overlap does occur-solvency resolutions are exempt if financials were recently lodged-but confusing them leads to errors. For 2025-2026, integrate both into your compliance calendar: annual returns for operational legitimacy, financials for investor and regulatory scrutiny, ensuring holistic Australia annual company compliance.

Common Mistakes and How to Avoid Late Penalties

Australian businesses most often fail in annual company compliance, with steep penalties from ASIC and ATO, in 2025-2026. The most common mistake is missing the ASIC annual review deadline $96 late fees for failure to pay their fee or confirm their details within two months of the review date (this increases to $401+ after one month, with 2% interest. How to avoid it: Set up automated reminders via ASIC Connect and pay multi-year fees in advance to lock in rates.

Another risk is lodging incorrect Form 484 notifications, such as not current director addresses/shares, which may result in ASIC penalties of $93-$387 per breach. Close the gap through the maintenance of a central register and lodgment of changes within 28 days via ASIC’s online portal.

ATO-related mistakes include late BAS/GST payment (up to 25% of shortfall, minimum $330), and superannuation shortfall (SGC: 10% interest plus $20/employee). Quarterly audits and STP software will help the clients avoid errors; on the other hand, voluntary disclosures reduce the above penalties by 50%-90%.

Overlooking the solvency resolution or financials exemption without checks for small companies invites director liability, such as fines going up to $200,000. The annual board reviews and agent consultations ensure compliance.

Payroll underpayments, now criminal, risk $7.8M fines or jail-review wages quarterly against Fair Work rates. Implement tools like the ATO’s app for alerts and engage registered agents for streamlined filings. Proactive checklists and professional audits minimise risks by safeguarding your operations in these increasingly scrutinised times.

Tools, Software and Professional Help for Australia Annual Company Compliance

Smoothening annual company compliance for Australia in the year 2025-2026 requires professional support and reliable tools to handle ASIC filings, ATO returns, and governance tasks with no hassle. ASIC-registered agents manage lodgment and updates on behalf, reducing the administrative burden. BAS, payroll, and STP are automatically generated in tax compliance through accounting software such as Xero and MYOB.

Third-party company secretarial providers maintain consistency of board resolutions and registers with the Corporations Act. Outsourcing to these resources reduces potential penalties, such as up to $401 for late ASIC fees, and allows the directors to concentrate on growth, which is vital for remaining in good standing as regulations continue to heighten, including climate disclosures.

ASIC Registered Agents

ASIC-registered agents represent companies for lodgements such as Form 484 updates, annual reviews, and payment of relevant fees, which can be done through the Registered Agent Portal. Such services are not compulsory but highly recommended for efficiency. Enterworld provide customised solutions in the form of reminders for compliance matters, document storage, and other related functions, their charges ranging from $100 to $500 per annum, depending on the volume.

The responsibility lies at the level of the directors, yet agents guarantee no penalties for late lodgements and facilitate smooth 2025-2026 requirements for both SMEs and foreign entities.

Accounting & Bookkeeping Software Recommendations

• Xero: Cloud-based, integrated with ATO for BAS/STP, $20 per month, excels in integrations.
• MYOB: Well-established for SMEs, hybrid cloud/desktop, strong payroll, starting from more than $30 per month.
• QuickBooks Online: Very user-friendly in terms of invoicing and expenses, scalable, priced at $25 per month.
• Reckon and Zoho Books: Budget-conscious users will appreciate Reckon and Zoho Books for their automated reports and handling of GST. Ensure error-free filings by using ATO-compliant tools above, free trials available to test scalability.

Company Secretarial Service Providers

Governance, ASIC updates, board minutes and registers for $200-$1,000/year depending on complexity are handled by specialists like Enterworld. It is recommended for ASX-listed or private firms to ensure 2025 resolutions of solvency and compliance.

Wrapping Up

Australia annual company compliance is no longer a once-a-year chore but an ongoing discipline that protects your business, directors, and reputation. From ASIC annual returns and solvency resolutions to ATO tax lodgements, STP finalisation, super deadlines, and emerging obligations such as climate disclosures and modern slavery statements, a single missed date can trigger escalating penalties, personal liability, or forced deregistration.

Mark these key dates in your 2025-2026 compliance calendar, set reminders in ASIC Connect and myGov, and consider trusted tools or professional support to take the guesswork out. Take action today to ensure your company is in good standing, avoids costly fines, and operates with complete peace of mind tomorrow.

To get expert assistance in meeting the compliance needs in Australia, talk to our experts at Enterworld.

FAQs