Lodge and pay quarter 4, 2025–26 Superannuation guarantee charge statement – quarterly form if the employer did not pay contributions on time and in full for this quarter.

Note: Employers who lodge a Superannuation guarantee charge statement – quarterly form can’t offset contributions they paid late to a fund against their super guarantee charge for the quarter. They have to pay the full super guarantee charge.

Lodge Taxable payments annual report (TPAR).

Note: The TPAR tells us about payments that are made to contractors for providing services. Some government entities also need to report the grants they have paid in a TPAR.