Lodging and paying payroll tax returns
You must lodge periodic payroll tax returns and an annual return each year. You also need to lodge a final return when a change of status occurs.
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December payroll tax due date
The December payroll tax return for periodic and half-yearly lodgers is due 14 January 2026.
9 December 2025
Updates to the ruling on paid parental leave
The Commissioner has published updates to Public Ruling PTA037.3—Paid parental leave.
8 December 2025
New rulings on lodging objections
The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act.
5 December 2025