Key Lodgement Dates November 2025

• • Lodge and pay quarter 1, 2025–26 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

    Information for registered agents about preparing and lodging tax statements and returns due in November 2025.

    21 November

    • Lodge and pay October 2025 monthly business activity statement.

    25 November

    • Lodge and pay quarter 1, 2025–26 activity statement if you lodge electronically.

    28 November

  Employers lodging a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.