It is the middle of July, the new financial year is barely two weeks old, and most Melbourne business owners are still catching their breath after the end of financial year rush. Then the reminders start arriving. A super payment here, a payroll finalisation there, a quarterly activity statement looming. This is exactly when the July BAS due dates and the payroll tasks that sit beside them quietly trip up busy owners, and the cost of missing one is rarely small.
The tricky part is that July is not a single deadline. It is a cluster of dates, each with its own rules, and a few of them sound so similar that they are easy to mix up. Below is a plain guide to what you actually need to lodge and pay this month, what has changed for the 2026 to 2027 year, and the slips we see most often.
Why July Is a Pinch Point for BAS and Payroll
July catches people out because several obligations land close together, and the labels sound alike. There is your quarterly Business Activity Statement (BAS), your monthly activity statements, your Single Touch Payroll (STP) finalisation, and your quarterly super. Each one carries a different due date, and each one carries a different consequence if you are late.
Timing makes it worse. Payroll finalisation lands right after you have processed the last pay run of the old year, so it is the task most likely to slip through the cracks, particularly if your payroll sits alongside your BAS work or is handled by someone outside the business.
The July Deadlines You Cannot Afford to Miss
Here are the key dates for July in the 2026 to 2027 financial year. Mark them now, while they are in front of you.
STP finalisation for employees is due 14 July. This is the declaration that tells the Australian Taxation Office your employees’ payroll figures for the year are final and correct. Until you lodge it, your staff may see their income as “not tax ready” in their myGov account, which holds up their own tax returns.
Your quarter four BAS, covering April to June, is due 28 July. This is the activity statement most owners picture first, and for good reason, but it is not the only July task.
One thing worth knowing: if you lodge your BAS through a registered tax or BAS agent, or lodge online, you may qualify for extra time beyond the standard 28 July date under the ATO lodgement program. The exact extended date depends on the current year’s program, so confirm your own due date with your agent rather than assuming. This extension does not apply to your STP finalisation or your super, which are still due on their standard dates.
Super for the June quarter is also due 28 July. The detail that catches people is that the money must be received by the super fund by the due date, not simply sent by you on the day. If the due date lands on a weekend or public holiday, it moves to the next business day.
How the July BAS Due Dates Differ for Monthly and Quarterly Lodgers
This is where the confusion usually begins. If you lodge quarterly, your April to June BAS is due 28 July. If you lodge monthly, your activity statement for June is due 21 July, and your July statement is not due until 21 August, because monthly statements fall on the 21st of the following month.
So “July” does not mean the same thing for everyone. Knowing whether you are a monthly or quarterly lodger is the first step to getting the July BAS due dates right. If you are not certain which cycle you are on, it is worth checking before you assume a date.
What Changes for Super From 1 July 2026
There is a significant change this year. From 1 July 2026, Payday Super begins, which means employers must pay super for each payday rather than once a quarter. Legally, these contributions must reach the employee’s super fund within seven business days after payday. This is one of the biggest payroll shifts in years, and it changes how you budget for super across the whole year.
Because some of the finer detail around Payday Super and clearing house processing times is still being settled, treat this faster turnaround as the new direction, and confirm your payroll software is ready for it rather than guessing.
The super guarantee rate is 12 per cent for the 2026 to 2027 year. The maximum contribution base, which caps the earnings you must pay super on per employee, is $270,830 for the year, applied as a quarterly limit of $67,707.50.
The July Mistakes That Trigger ATO Headaches
The most common mistake is confusing a lodgement date with a payment date. Lodging your BAS on time does not help if the payment is late, and paying super on the 28th does not help if the fund does not receive it until August.
The second common slip is forgetting STP finalisation altogether, because it hides behind the more familiar 28 July BAS. The third is assuming every worker shares the same deadline. Closely held payees, for example a family member paid through the business, generally have until 30 September to be finalised if you also employ standard workers. If your business only employs closely held payees, you typically have until that person’s own tax return due date.
Missing these dates is not just an administrative slip. Late lodgement can attract penalties, unpaid amounts can attract a general interest charge, and super that reaches the fund late can expose you to the super guarantee charge, which is not tax deductible.
A Practical July Checklist for Business Owners
If you do nothing else this week, work through these four steps. First, confirm whether you lodge monthly or quarterly so you know your exact date. Second, finalise your STP for employees by 14 July. Third, prepare your April to June BAS and pay any amount owing by 28 July. Fourth, make your June quarter super payment early enough that the fund receives it by 28 July.
For the official dates and rules, you can check the ATO business activity statement due dates and the ATO super payment due dates pages directly.
Quick Questions Business Owners Ask in July
Is STP finalisation really due on 14 July? Yes, for most employers the deadline for finalising employee payroll through STP is 14 July each year. Closely held payees can have a later date.
Does the 28 July super date move on a weekend? Yes. If 28 July falls on a weekend or public holiday, the deadline shifts to the next business day, but the fund still needs to receive the money by then.
What if I lodge monthly, not quarterly? Your monthly activity statement is due on the 21st of the following month, so your July statement is due 21 August, not in July.
Let Us Take the Guesswork Out of Your July Deadlines
Keeping the July BAS due dates, super payments, and payroll finalisation straight is exactly the kind of thing that is easier with a second set of eyes. If you would like a hand mapping out your dates for the year, or you simply want to make sure nothing slips this month, we are always happy to talk it through.
You can reach the team at Angkor CA in Carnegie on 1300 888 168 or at [email protected]. You can also learn more about how we help on our services page or get in touch here.
The information in this article is general in nature and does not constitute professional tax or financial advice. Deadlines and thresholds may vary depending on your business structure and lodgement cycle. Please contact our office to confirm your exact obligations before taking any action.