2025 Oct IAS & SGC
Lodge and pay quarter 1, 2025–26 activity statement if lodging by paper.
Pay quarter 1, 2025–26 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.
Make super guarantee contributions for quarter 1, 2025–26 to funds by this date.
Note: Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 November 2025.
Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2024–25 income year.



