Key Due Dates - July 2026

This is a friendly reminder of the upcoming Key Due Dates across the month of July 2026 for small-to-medium sized businesses:

• Payday Superannuation now in effect from 1 July. All employers must pay employee Superannuation Guarantee Contributions at the same time as they pay salary and wages. All contributions must be received by the employee's Nominated Super Fund within seven (7) business days of the payday date.
  
  
• New Personal Income Tax Rates from 1 July. Employers should ensure their payroll software has been updated to apply the new PAYG Withholding Tax tables from 1 July 2026. Must cloud-based payroll software will update accordingly, there no action may be required - however please check with your provider this is the case.
  
  
• New Changes to the National Minimum Wage now in effect. From 1 July 2026, the National Minimum Wage has now increased to $1,004.90 per week or $26.44 per hour based on a 38-hour week. This change to modern award minimum wage rates take effect from the first full pay period starting on or after 1 July 2026.
  
  

• Employers must finalise their 2025-26 Financial Year - Single Touch Payroll (STP) Reporting by this date to enable employees to lodge their Income Tax Returns.
  
  

• Lodge & Pay June 2026 - Monthly Business Activity Statement.
  
• Lodge & Pay Quarter 4 (April - June 2026) - PAYG Instalment Activity Statements.
  
  
• Lodge & Pay - Annual Payroll Tax Return for 2025-26 Financial Year.
  

• Lodge & Pay Quarter 4 - Business Activity Statement, if not lodging through a BAS Agent or Accountant.
  
  
• Pay Quarter 4, 2025-26 PAYG Instalment Notice.
  
  
• Make Superannuation Guarantee Contributions for Quarter 4 (April - June 2026) to employees nominated superannuation funds by this date. However, employers should also consider the interaction with Payday Super (please see below).

Transition to Payday Super

Although Superannuation Guarantee contributions for the April–June 2026 quarter are legally due by 28 July 2026, employers should be aware of the transition to Payday Super.

Super contributions received between 1 July and 28 July 2026 are first applied to any outstanding June quarter Superannuation Guarantee liability. Only any excess contribution is then applied towards Payday Super obligations.

As a result, if your first July Payday Super obligation falls before 28 July, you may need to ensure your June quarter super has been fully funded before, or at the same time as, your first Payday Super payment to avoid a Payday Super shortfall.

Example: An employer pays wages on 6 July 2026, creating a Payday Super obligation due by 15 July 2026. If the employer still has unpaid June quarter Superannuation Guarantee, any contribution received by 15 July will first be applied against the June quarter liability. To ensure the 6 July Payday Super obligation is also met on time, the employer may need to pay both the outstanding June quarter super and the super relating to the 6 July payday by 15 July.

• Lodge TFN Report for Closely-Held Trusts if any beneficiary quoted their TFN to a Trustee in Quarter 4, 2025-26.
  

For More Information

For more information or assistance in these matters, please contact the Archer Gowland Redshaw office to speak with an adviser on (07) 3002 2699 | info@agredshaw.com.au