SMSF

2025-26 FY Calendar: SMSF Deadlines & Key Dates

Running a self-managed super fund (SMSF) gives you the flexibility to take charge of your retirement savings but it also means keeping up with a range of deadlines throughout the financial year.

To make things easier, we’ve compiled a month-by-month guide of important lodgment dates and payment obligations for SMSF trustees. Whether you’re managing your fund solo or supported by an accountant or adviser, this calendar helps you stay organised and compliant.

July 2025

1 July: Financial year 2025–26 begins.
14 July: Payment summaries due to members (if your fund pays pensions and withholds tax).
28 July: BAS due for Q4 FY2024–25 (if lodging by paper).
31 July: Deadline to appoint an auditor for your SMSF’s 2024–25 accounts.

August 2025

14 August: Annual PAYG withholding summary report due to the ATO.
21 August: IAS due (for July 2025).
25 August: BAS due for Q4 FY2024–25 (lodged via tax/BAS agent.

September 2025

21 September: IAS due (for August 2025).

October 2025

21 October: PAYG instalment due for Q1.
21 October: IAS due (for September 2025).
28 October: BAS due for Q1 FY2025–26 (paper lodgers).
31 October: SMSF annual return due (if no previous year’s returns are overdue). This also applies to new funds that received a 31 October due date after ATO registration review.

November 2025

21 November: IAS due (for October 2025)
25 November: BAS due for Q1 FY2025–26 (lodged via tax/BAS agent)
25 November: SMSF annual return deadline for funds with one or more overdue prior-year returns

December 2025

21 December: IAS due (for November 2025)

A good time to:

Revisit your SMSF‘s investment strategy.
Review your year-to-date contributions and pension withdrawals to ensure you’re on track well ahead of 30 June.

January 2026

15 January: SMSF annual return due for funds that were taxable last year and are using a registered tax agent.
21 January: IAS due (for December 2025).

February 2026

21 February: IAS due (for January 2026).
28 February: BAS due for Q2 FY2025–26 (if lodging by paper) — includes one-month extension due to the Christmas period.
28 February: SMSF annual return due for newly registered funds (taxable or non-taxable) lodging via tax agent, unless advised of an earlier due date (e.g. 31 October 2025 after an ATO registration review).

March 2026

21 March: PAYG instalment due for Q3.
21 March: IAS due (for February 2026).
31 March: SMSF annual return due if the fund had total income over $2 million in the latest year lodged (excluding large/medium taxpayers).

April 2026

21 April: IAS due (for March 2026).
28 April: BAS due for Q3 FY2025–26 (paper lodgers).

May 2026

15 May: Final lodgement deadline for the SMSF annual return (via tax agent, if not required earlier).
21 May: IAS due (for April 2026).
26 May: BAS due for Q3 FY2025–26 (lodged via tax/BAS agent).
28 May: Deadline to lodge Super Guarantee Charge Statement if SG not paid on time for Q3.

June 2026

5 June: SMSF annual return due (via tax agent) for eligible non-taxable or refund funds. This only applies if not large/medium or required earlier.
21 June: IAS due (for May 2026).
30 June: End of the financial year, make sure you:
- Finalise all super contributions and minimum pension payments well before 30 June to ensure they’re processed in time. We recommend allowing at least a week for processing.
- Complete any remaining minimum pension payments for the financial year.
- Wrap up any final tax or investment decisions with your adviser.

Ongoing Requirements

Transfer Balance Account Reporting (TBAR)

Reportable events must be lodged within 28 days of the end of the quarter in which the event occurred.

Since 1 July 2023, all SMSFs must report quarterly, regardless of member balances. Common TBAR events include:

Starting or stopping an account-based pension
Receiving a death benefit income stream
Commutations or lump sums from retirement phase accounts

Also an Employer? Don’t Miss These Dates

If you’re a trustee who also runs a business and employs staff, remember your Super Guarantee (SG) obligations fall outside your SMSF’s responsibilities but they’re just as important. Key SG contribution due dates:

28 July
28 October
28 January
28 April

The employee’s super fund must receive contributions by the due date; processing delays don’t count.

Missed a deadline? You’ll need to lodge a Superannuation Guarantee Charge (SGC) Statement and pay the SGC, which isn’t tax-deductible.

Staying Ahead of SMSF Obligations

SMSF compliance is about being proactive. A few practical tips to help:

Set quarterly reminders for SG and BAS due dates
Appoint your auditor early to avoid tax return delays
Check pension payments are on track well before year-end
Engage your tax agent or SMSF adviser to take advantage of extended lodgment periods.
If a due date falls on a weekend or public holiday, it generally rolls to the next business day.

Need Help Managing Your SMSF?

We’re here to take the pressure off, helping you manage your SMSF with confidence while keeping everything compliant and on track for retirement. Whether you’re navigating lodgments, contributions, pensions or just want the peace of mind of professional support, we’ve got you covered.

Reach out to your Carbon accountant or book a chat today.

Source: All dates are based on official ATO guidelines and due dates as of July 2025. For the most accurate information tailored to your fund, we recommend speaking with your accountant or SMSF administrator.

3 July 2025

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