If you lodge your own activity statements, 28 April 2026 deserves a circle on the calendar. It is the due date for two separate obligations and one of them marks the beginning of the end for a system employers have used for decades.
Two deadlines, one day
Quarter 3 covers January to March 2026. For self-lodgers, the BAS for that quarter must be lodged and paid by 28 April 2026. Super guarantee contributions for the same quarter are due the same day.
Two obligations landing together puts real pressure on cash in late April. If both are coming out of the same account, it pays to know the combined figure now rather than discovering it in the last week of the month.
The quarterly super system is nearly finished
This is the second-last quarterly super guarantee cycle. The final one covers the April to June quarter and is due on 28 July 2026. After that, the quarterly system is gone.
From 1 July 2026, payday super replaces it. Super becomes payable each payday and must reach employees’ funds within 7 business days. For employers who have treated super as a once-a-quarter task, that is a significant shift in cash flow rhythm and payroll process. The remaining two quarterly runs are a good opportunity to get your super data clean before the new system starts.
Miss the super deadline and the cost is real
Missing the 28 April super deadline triggers the super guarantee charge. The charge is not tax-deductible, which makes a late super payment one of the more expensive mistakes a small employer can make. Reconciling super now, while there is time to fix discrepancies, is far cheaper than scrambling on the day.
Still using the ATO clearing house?
The ATO’s Small Business Superannuation Clearing House closed to new users on 1 October 2025 and shuts permanently on 30 June 2026. If you still pay super through it, you have two quarterly runs left and a migration to plan.
Pick a replacement now. The main options are your payroll software or a commercial clearing house. Before the SBSCH closes, download your transaction history so you keep a complete record of past contributions. Leaving the migration until June risks a rushed changeover right when payday super preparation should be your focus.
A late BAS is dearer than it used to be
The general interest charge sits at 10.96% for the April to June 2026 quarter. For GIC incurred on or after 1 July 2025, the charge is no longer tax-deductible, so paying the BAS late costs more in real terms than it once did.
If cash is tight, talk to the ATO early about a payment plan rather than letting the debt drift. Be aware that GIC still accrues while a payment plan is in place; a plan manages the pressure but it does not stop the meter.
Four things to do this week
- Diarise 28 April for both the BAS and the super contributions
- Reconcile super now rather than on the day, so any errors surface while there is time to correct them
- Start the SBSCH migration if you have not already, including downloading your transaction history
- Provision for the BAS in a separate account so the payment is sitting there when the deadline arrives
The ATO’s key dates for employers in 2026 page is worth bookmarking for the rest of the year.
Before you act
This article is general information only and is not tax or financial advice. Your circumstances may differ. Confirm the dates and obligations that apply to your business with a registered tax agent before acting.