What goes in your calendar
Enter your annual review date, financial year end and GST cycle. The calendar lists every dated ASIC and ATO obligation for the next 12 months, then the obligations that apply whenever something changes. Download it as an .ics file for Outlook, Google Calendar or Apple Calendar, or print it for your board file.
| Obligation | When | Who sets it |
|---|---|---|
| ASIC annual statement issued | annual review date | ASIC |
| Correct annual statement details | within 28 days of the statement | ASIC |
| Pay annual review fee (A$342 Pty Ltd, A$1,591 public, from 1 July 2026) | within 2 months of the review date | ASIC |
| Directors' solvency resolution | within 2 months of the review date, unless a financial report was lodged in the last 12 months | Corporations Act s347A |
| Annual financial report | within 4 months of year end, where required | Corporations Act s319; ASIC |
| Quarterly BAS | 28 Oct, 28 Feb, 28 Apr, 28 Jul | ATO |
| Monthly BAS | 21st of the following month | ATO |
| Company tax return (30 June year end) | 28 February for self-preparers not due earlier; 15 January if taxable medium or large last year | ATO |
| Officeholder and address changes | within 28 days of the change | ASIC |
| Super guarantee | within 7 business days of each payday, from 1 July 2026 | ATO |
Late ASIC payments and lodgements cost A$102 if up to one month late and A$428 after that.
Foreign-owned companies and financial reports
It is easy to assume a small Pty Ltd never lodges accounts. That is only true for a small proprietary company controlled by a foreign company if it is not part of a large group and its directors have resolved to rely on the relief in ASIC Corporations (Annual and Half-year Reporting) Instrument 2026/468 and Form 384 was lodged on time. That relief sat in Instrument 2017/204 until ASIC consolidated its reporting instruments in September 2026. The directors' resolution is needed for every financial year, no earlier than 3 months before it starts. Otherwise it must lodge an audited financial report within 4 months of year end. If you are unsure, choose "Not sure" and the calendar includes the date so you can confirm with your accountant.
Limits of this calendar
Dates are calculated from the rules on ASIC and ATO pages as at October 2026. ATO dates that land on a weekend move to the next business day; public holidays are not adjusted. A registered tax agent may have later dates under their lodgment program, and companies with a substituted accounting period should confirm tax dates with their agent. The calendar does not cover FIRB conditions, payroll tax, workers compensation or industry licences.
On our Resident Director + Compliance package, these dates are tracked and prepared for you, and every lodgement is logged. Start onboarding to set it up.
Frequently asked questions
When is my company's ASIC annual review date?
It is usually the anniversary of the date the company was registered. ASIC issues an annual statement on that date. You have 28 days to correct its details and 2 months to pay the review fee, which is A$342 for a proprietary company from 1 July 2026.
What is the solvency resolution?
Within 2 months of the review date, the directors must resolve whether there are reasonable grounds to believe the company can pay its debts as they fall due (s347A). It is not needed if the company lodged a financial report with ASIC in the previous 12 months.
Does a foreign-owned Pty Ltd have to lodge financial reports?
Often, yes. A small proprietary company controlled by a foreign company lodges an audited financial report within 4 months of year end unless it is not part of a large group and its directors rely on the relief in ASIC Instrument 2026/468 (which replaced Instrument 2017/204 in September 2026) and Form 384 is lodged in time.
When are quarterly BAS due?
28 October, 28 February, 28 April and 28 July. Lodging online or through a registered agent may give extra time, except for the October to December quarter.
How do I import the calendar?
Select Download calendar (.ics). Open the file, or import it in Outlook, Google Calendar or Apple Calendar. Each entry has a reminder 7 days before. The file is created in your browser and is not sent anywhere.
Official sources
- ASIC: company annual review asic.gov.au
- ASIC: fees for commonly lodged documents (from 1 July 2026) asic.gov.au
- ASIC: financial reporting for small proprietary companies asic.gov.au
- ASIC: Form 384, resolution by directors of a small proprietary company controlled by a foreign company asic.gov.au
- ASIC: consolidated reporting and audit instruments (2026/468 replaces 2017/204) asic.gov.au
- ATO: due dates for lodging and paying your BAS ato.gov.au
- ATO: income tax due dates ato.gov.au
- ATO: super guarantee due dates (Payday Super) ato.gov.au
Checked against these sources on . Fees, thresholds and forms change: confirm with the source before you lodge.
General information about Australian law and practice, not legal or tax advice for your circumstances. Check the official sources, or ask your adviser, before you act.