Managing a self-managed super fund means staying on top of a steady stream of deadlines throughout the year. Miss one and you could be looking at penalties, compliance issues or restrictions on your fund receiving contributions.
This calendar covers the key dates SMSF trustees need to be across in FY 2026–27, month by month, so nothing catches you off guard.
- 1 July: FY 2026–27 begins. Payday Super is now live. Super contributions must be paid on or before each payday and received by the fund within 7 business days. The quarterly payment model no longer applies.
- 14 July: Payment summaries due to members where the fund pays pensions and withholds tax.
- 28 July: Q4 FY2025–26 BAS due for paper lodgers. This is also the last quarterly super guarantee payment due under the old system.
- 31 July: Auditor appointment deadline for 2025–26 accounts. Your auditor must be engaged at least 45 days before your return is due, don’t leave this until the last minute.
Worth doing this month:
- Get your 2025–26 financial records together and hand them to your auditor.
- Review your fund’s investment strategy and record any changes in your trustee meeting minutes.
- Reconcile all member contribution records.
- 10 August: Ban on new residential property LRBAs takes effect — approximately 45 days after Royal Assent on 26 June 2026. Confirm the exact date with your adviser.
- 14 August: Annual PAYG withholding summary report due to the ATO where the fund withholds tax on pension payments.
- 21 August: IAS due for July 2026.
- 25 August: Q4 FY2025–26 BAS due for those lodging through a registered tax or BAS agent.
- 21 September: IAS due for August 2026.
- 30 September: STP finalisation deadline for closely held payees.
- 28 October: Quarterly TBAR due for any transfer balance events that occurred between 1 July and 30 September 2026. All SMSFs must report quarterly — there is no longer an annual reporting concession regardless of member balances.
Worth doing this month:
- Check where each member sits against their concessional cap ($30,000) and non-concessional cap for the year.
- Make sure your fund’s electronic service address is current so contributions and rollovers can be received correctly.
- 21 October: PAYG instalment due for Q1 FY2026–27.
- 21 October: IAS due for September 2026.
- 28 October: Q1 FY2026–27 BAS due for paper lodgers.
- 28 October: Quarterly TBAR due for transfer balance events between 1 July and 30 September 2026.
- 31 October: SMSF annual return due for funds that self-prepare, newly registered funds and any fund with overdue prior-year returns.
- 23 November: IAS due for October 2026 (applies to funds that withhold tax on pension payments or are registered for GST).
- 25 November: Q1 FY2026–27 BAS due for those lodging through a registered tax or BAS agent.
- 25 November: SMSF annual return deadline for funds with overdue prior-year returns lodging through an agent.
- 21 December: IAS due for November 2026.
- 21 January: IAS due for December 2026
- 28 January: Quarterly TBAR due for transfer balance events between 1 October and 31 December 2026.
- 1 February: Tax return lodgment due for large and medium taxpayers
- 8 February: IAS due for January 2027
- 22 February: IAS due for January 2027
- 28 February: SMSF annual return due for new funds registered in 2025–26 that are self-preparing.
- 1 March: Q2 BAS due (October–December 2026)
Worth doing this month:
- If your annual return is due in May and you haven’t appointed an auditor yet, do it now. March through May is the busiest period for SMSF auditors and delays are common.
- Start pulling together investment statements, bank records and contribution data for the audit.
- 8 March: IAS due for February 2027
- 22 March: IAS due for February 2027
- 31 March: End of the FBT year. If your fund has provided any fringe benefits during the year, start getting your obligations in order.
Worth doing this month:
- Have all financial statements and records ready for your auditor well ahead of the May lodgment deadline.
- This is a busy period, the sooner your audit is underway the better.
- 21 April: IAS due for March 2027.
- 28 April: Q3 FY2026–27 BAS due (January–March 2027).
- 28 April: Quarterly TBAR due for transfer balance events between 1 January and 31 March 2027.
- 17 May: SMSF annual return due for most funds lodging through a registered tax agent
Important: The annual return cannot be lodged until the audit is complete and the audit report has been signed off. If your audit isn’t underway by now, contact your accountant immediately.
- 21 June: IAS due for May 2027. Also the recommended cut-off for any contributions you want received by the fund before 30 June — allow at least 3 to 5 business days for funds to clear.
- 30 June: Minimum pension withdrawals must be physically out of the fund’s bank account before midnight. If this isn’t done the pension loses its tax-exempt status for the year.
- 30 June: All contributions counting toward FY 2026–27 must be received by the fund — not just sent or authorised.
- 30 June: Asset valuations required. Listed assets are valued at closing price. Property may need an independent valuation if its value has shifted materially.
- 30 June: End of FY 2026–27. Wrap up the year’s records.
Key things to know for FY 2026–27
Payday Super has started. Super must now be paid with every payroll run and received by the fund within 7 business days. The shift from quarterly to per-payday is the biggest change to employer super obligations in years.
Residential property LRBA ban is live. New borrowing arrangements for residential property inside an SMSF are banned from around 10 August 2026. Existing arrangements are fully grandfathered and commercial property LRBAs remain unaffected.
Quarterly TBAR applies to all funds. Every SMSF must report transfer balance events quarterly. The old annual reporting concession no longer exists.
Appoint your auditor early. Auditors must be engaged at least 45 days before your return due date, and demand is highest between March and May. Earlier is always better.
How Carbon can help
SMSF compliance covers a lot of ground across the year lodgments, audits, contribution monitoring, pension reporting and more. Our team works with trustees throughout the year to keep everything on track and make sure deadlines don’t slip.
Get in touch with your local Carbon team if you’d like support managing your SMSF obligations in FY 2026–27.
Source: All dates are based on official ATO guidelines and due dates as of July 2026. For the most accurate information tailored to your fund, we recommend speaking with your accountant or SMSF administrator.
