Tax due dates side by side: Australia and New Zealand, 2026–27

If you deal with both the ATO and Inland Revenue, you already know the feeling: just as one tax office goes quiet, the other one pipes up. Mr’s answer is a single calendar with both countries on it. This guide lays out the main business tax dates for the 2026–27 year, month by month, for a typical small business on standard settings.

A few ground rules before we start:

• Standard settings only. We assume an Australian business lodging its own quarterly BAS with PAYG instalments, and a New Zealand business using a 31 March balance date and the standard provisional tax option, filing GST two-monthly. Your dates may differ if you use a tax agent’s lodgement programme, file GST monthly or six-monthly, or have a different balance date.
• Weekends and public holidays can shift a due date to the next working day. Check your own notices.
• Your accountant’s calendar wins. If they’ve given you different dates, follow theirs.

The quick reference

Obligation	Australia	New Zealand
GST	Quarterly BAS on the 28th of Oct, Feb, Apr and Jul (monthly BAS: the 21st)	28th of the month after the period; March period 7 May; November period 15 Jan
Income tax during the year	PAYG instalments with the quarterly BAS	Provisional tax: 28 Aug, 15 Jan, 7 May (standard option)
Payroll	PAYG withholding through the BAS cycle; super within 7 business days of payday	PAYE deductions by the 20th (small employers); twice monthly for large
Year-end	30 June	31 March (standard balance date)

Why two calendars catch people out

The countries don’t just use different dates; they use different rhythms.

Australia runs on quarters. The BAS, GST and PAYG instalments all cluster on the 28th, one month after each quarter closes (with February getting the October to December quarter, thanks to the holiday break). Super used to run on quarters as well, but Payday Super (from 1 July 2026) ties it to your payroll instead.

New Zealand runs on a mix. GST follows your chosen filing frequency, provisional tax has its own three dates, and PAYE runs monthly. And the year ends in March, not June.

Put the two together and there’s hardly a month without something due somewhere. That’s not a problem if you can see it coming.

Two tax offices and one cash flow? If the timing doesn’t line up with when your customers pay, Mr’s people on either side look at tax-time funding case by case. Choose your country and start a 60-second enquiry.

Month by month, 2026–27

Here’s how a typical year looks for an owner with a small business in each country. New Zealand GST dates below assume two-monthly filing on periods that close at the end of January, March, May, July, September and November. If your periods end in even months, shift each GST date accordingly.

October 2026

• Australia: quarterly BAS for July to September due 28 October, including your PAYG instalment.
• New Zealand: GST for the period ending 30 September due 28 October.
• New Zealand: PAYE deductions for September due 20 October.

November 2026

• New Zealand: PAYE deductions for October due 20 November. A rare quiet month, so use it to get ahead.

December 2026

• New Zealand: PAYE deductions for November due 20 December.
• Both: plan for the holiday shutdown. Wages, leave and supplier bills cluster just as customers slow down.

January 2027

• New Zealand: GST for the October–November period due 15 January.
• New Zealand: second provisional tax instalment due 15 January.
• New Zealand: PAYE deductions for December due 20 January.

February 2027

• Australia: quarterly BAS for October to December due 28 February.
• New Zealand: GST for the period ending 31 January due 28 February.
• New Zealand: PAYE deductions for January due 20 February.

March 2027

• New Zealand: PAYE deductions for February due 20 March.
• New Zealand: 31 March is the standard balance date. Stocktakes and year-end accounts begin.

April 2027

• Australia: quarterly BAS for January to March due 28 April.
• New Zealand: PAYE deductions for March due 20 April.

May 2027

• New Zealand: GST for the February–March period due 7 May.
• New Zealand: third provisional tax instalment due 7 May.
• New Zealand: PAYE deductions for April due 20 May.

June 2027

• New Zealand: GST for the period ending 31 May due 28 June.
• New Zealand: PAYE deductions for May due 20 June.
• Australia: 30 June is year-end. Stocktakes, write-offs and planning for the new income year.

July 2027

• Australia: quarterly BAS for April to June due 28 July.
• New Zealand: PAYE deductions for June due 20 July.

August 2027

• New Zealand: first provisional tax instalment for the next income year due 28 August.
• New Zealand: GST for the period ending 31 July due 28 August.
• New Zealand: PAYE deductions for July due 20 August.

September 2027

• New Zealand: PAYE deductions for August due 20 September.
• Both: a good month to check both tax accounts and update your forecasts.

All year round in Australia, Payday Super means super has to reach funds no later than 7 business days after every payday. In New Zealand, KiwiSaver deductions and employer contributions go to IRD with your PAYE.

The pinch points

Looking down the list, a few months stand out for owners with a business on each side:

• Late January: New Zealand GST (November period), the second provisional tax instalment and PAYE all arrive right after the holiday slowdown.
• Late February: the Australian October to December BAS and New Zealand’s January-period GST land in the same week.
• Early May: New Zealand’s March-period GST and third provisional tax instalment arrive together, a week after the Australian January to March BAS.
• Late July and August: the Australian year-end BAS, then New Zealand’s first provisional tax instalment of the new year.

Mr’s advice: mark these four windows in red and build up cash in the weeks before each one.

How to make the calendar work for you

1. One shared calendar. Put both countries’ dates in one place with reminders a fortnight before each.
2. Separate tax accounts. One per country, topped up with every receipt. GST and payroll tax money never sits in the trading account.
3. Know your exact settings. Filing frequency, balance date and provisional tax option all change your dates. Confirm them with your accountant.
4. File even when you can’t pay. In both countries, lodging on time and arranging payment is far better than missing the lodgement.
5. Use formal arrangements early. An ATO payment plan or IRD instalment arrangement keeps a timing problem from becoming a credit problem. Our ATO vs IRD comparison explains both.

What if the dates and the cash don’t line up?

That’s the most common reason trans-Tasman owners talk to a lender about tax time. The sale was profitable, but the customer pays in 60 days and the tax office wants its share in 28. Funding options depend on the business and the side of the Tasman:

• Unsecured and cash-flow options, usually between $5,000 and $500,000, worked out from turnover and bank statements.
• Property-secured options, between $20,000 and $5,000,000, against a home or commercial property in the lender’s own country.

Both sides weigh tax debt and credit history case by case. For more on the instalment side of things, see PAYG instalments vs provisional tax, and for year-end planning, our guide to running two year-ends.

Your next step

A shared calendar takes the surprise out of tax time in both countries. If a due date is arriving before your next big receipt, a short enquiry is a sensible first step: no credit check is involved, your details don’t go out to a pile of lenders, and a person in your country reads it. List what’s due and when on the form, accurately, and you’ll get a straight answer. Choose Australia or New Zealand to get started.