2026 Apr IAS & SGC

Lodge and pay quarter 3, 2025–26 activity statement if lodging by paper.

Pay quarter 3, 2025–26 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.

Make super guarantee contributions for quarter 3, 2025–26 to the funds by this date.

Note: Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 May 2026.