TITLE: Australia Tax Deadlines September–October 2026: BAS, Software Royalties, Treasury Submissions and FBT Changes
What to Action Now
This Australia tax update highlights the deadlines and regulatory changes you need to manage today. The immediate priority is the BAS lodgment deadline on Monday 21 September 2026. Software businesses also have until 2 October to comment on new ATO royalty guidance, while Treasury tax reform submissions are due by 28 September.
If you operate an ecommerce brand, SaaS business, agency or growing SME in NSW, Victoria, Queensland, Western Australia or South Australia, use this checklist to stay organised.
Lodge your August BAS by Monday 21 September
Monthly reporters must lodge and pay their August 2026 business activity statement by Monday 21 September 2026. This includes reporting obligations for GST, PAYG withholding and other amounts shown on your BAS.
Check the ATO guidance on BAS due dates and the ATO September 2026 due dates page.
Before lodging, reconcile:
- Marketplace sales from Amazon, eBay, Etsy, Shopify, TikTok Shop and other platforms.
- Payment processor settlements from providers such as Stripe, PayPal and Square.
- GST collected on domestic Australian sales.
- GST-free exports and sales to customers outside Australia.
- Refunds, returns and chargebacks.
- GST credits on eligible business purchases and imports.
- Currency conversions and cross-border transaction fees.
Do not rely only on the net amount paid into your bank account. Marketplaces and payment processors may deduct fees, refunds and reserves before settlement. Reconciling gross sales to settlement reports helps you identify the correct GST treatment and avoid incomplete reporting.
Quarterly reporters for the July–September 2026 quarter generally have until 28 October 2026 to lodge and pay. Quarterly BAS lodged online or through a registered tax agent may qualify for an additional two weeks. This additional deferral does not apply to the October–December quarter.
Missing the deadline can result in the general interest charge (GIC) on unpaid amounts and potential failure-to-lodge penalties. Lodge on time, even if you need to resolve an accounting issue separately.
Review software royalty arrangements before the consultation closes
The ATO’s final Taxation Ruling TR 2026/2 and draft Practical Compliance Guideline PCG 2026/D4 address software royalties and intermediation payments.
The consultation closes on 2 October 2026. Submissions can be sent to IntangiblesArrangements@ato.gov.au.
The developments are particularly relevant if your business:
- Provides SaaS or cloud-based software.
- Licences software to Australian customers.
- Resells software or digital products.
- Pays overseas software suppliers.
- Uses cross-border distribution or intermediation arrangements.
- Receives income under a software platform or reseller model.
The key compliance question is how payments should be characterised. A software-related payment may have different tax and withholding consequences depending on whether it relates to the use of copyright, access to software, distribution rights, technical services or another commercial arrangement.
PCG 2026/D4 proposes a risk framework using green, lower-risk and higher-risk zones. Review your contracts, invoices, payment flows and supporting records against the final ruling and draft guidance.
Do not assume that describing a payment as a “subscription” or “service fee” settles its tax treatment. Keep evidence showing what the customer or supplier actually receives. This will make your ongoing Australian tax compliance more defensible.
Read the ATO update on software royalties and draft guidance.
Prepare Treasury submissions due on 28 September
Several consultations connected with the 2026–27 Budget remain open until 28 September 2026.
The exposure materials for the Treasury Laws Amendment (Tax Reform No. 5) Bill 2026 cover:
- A redesigned Innovative Business CGT Concession, including a proposed 50% CGT discount for early-stage investors in eligible innovative businesses.
- Simplification and changes to the R&D Tax Incentive.
- Proposed changes to venture capital tax incentives and the entities eligible for VCLP and ESVCLP investment.
- Draft changes allowing entities to opt into monthly PAYG instalments, regardless of their base assessment instalment income, from 1 July 2027.
If your business is developing software, investing in innovation or preparing R&D claims, gather relevant project, expenditure and eligibility records now. The proposals may affect how you track activities and support future claims.
Treasury is also consulting on a proposed 30% minimum tax for discretionary trusts from 1 July 2028. However, that consultation closed on 18 September 2026. It is no longer an open submission opportunity, but trust structures should continue to be monitored as the government considers the next legislative steps. See the ATO trust reform information.
Update payroll processes for FBT changes from 1 April 2027
Employers should prepare for changes to salary-sacrificed work-related benefits from 1 April 2027.
Under the announced changes:
- The otherwise deductible rule will no longer apply to salary-sacrificed work-related expenses covered by the fixed-rate standard deduction, including home office, home phone and internet, and self-education expenses.
- Work-related items such as portable electronic devices, computer software, protective clothing, briefcases and tools of trade will no longer be FBT-exempt when provided through salary sacrifice.
- Employers may provide more than one eligible work-related item in an FBT year without losing the exemption where the items are not salary sacrificed.
Review salary packaging arrangements, payroll coding and employee benefit records before the change takes effect. Early preparation will reduce the risk of incorrect FBT calculations during the 2027 FBT year.
Read the ATO’s FBT changes guidance.
Prepare for stronger TPB sanctions from 1 October
The Tax Practitioners Board’s expanded sanctions powers begin on 1 October 2026.
The reforms include:
- New civil and criminal penalties
