Calendar · Telecommunications carriers / CSPs
Telecommunications carriers / CSPs compliance deadlines
Every upcoming compliance deadline specific to telecommunications carriers / csps in Australia, plus the cross-cutting federal deadlines that affect every employer.
Telecommunications carriers / CSPs-specific deadlines (16)
- critical
1 July 2026
annual
Annual Wage Review takes effect
All national-system employers
Updated national minimum wage + modern award minimum rates apply from the first full pay period on or after 1 July 2026.
- critical
1 July 2026
one off
Payday Super commences
All Australian employers
Super contributions must reach the employee's fund within 7 business days of each payday. New STP fields (QE + Super Liability).
- high
1 July 2026
one off
PPL scheme expands to 26 weeks
Employers administering federal PPL
Maximum government-paid parental leave reaches 26 weeks.
- critical
1 July 2026
one off
Payday Super commencement
All employers
SG payable within 7 days of pay (replacing quarterly). 11.5%→12% SG rate from 1 Jul 2025; QE base from 1 Jul 2026.
- high
14 July 2026
annual
STP end-of-year finalisation
All employers
Finalise STP submissions for the previous financial year by 14 July.
- critical
14 July 2026
annual
STP finalisation declaration due
All STP-reporting employers
Finalisation declaration via STP by 14 July (closely held employees by 30 September).
- high
21 July 2026
annual
State payroll tax annual reconciliation
All registered payroll tax payers
Most states' annual reconciliation due by 21 July (some 28 July).
- critical
28 July 2026
quarterly
SG quarterly contribution due
All employers (until Payday Super 1 Jul 2026)
SG contribution for quarter ending — by 28th of following month.
- high
28 July 2026
quarterly
BAS quarterly lodgement
BAS lodgers
BAS quarterly lodgement + payment (1 month after quarter end).
- high
31 July 2026
annual
ASIC annual review fee + solvency resolution
All companies (date varies by company anniversary)
Confirm details, sign solvency resolution, pay annual review fee within 2 months of the company's annual review date.
- critical
31 Aug 2026
annual
AASB S2 first climate disclosures for Group 1 — FY26
Group 1 entities (large + NGER reporters)
First mandatory AASB S2 climate disclosures within annual financial report for years ending 30 June 2026.
- critical
28 Sept 2026
annual
SOCI CIRMP annual board attestation
Responsible entities for critical infrastructure assets
Annual CIRMP attestation by board to Home Affairs.
- critical
10 Dec 2026
one off
Children's Online Privacy Code in force
Online services likely to be accessed by children
OAIC Children's Code (binding) in force.
- critical
10 Dec 2026
one off
ADM transparency obligation in force
APP entities using significant ADM
APP entities must disclose significant ADM use in privacy policy.
- high
31 Dec 2026
annual
Modern Slavery Statement (FY26 ending 30 June)
Reporting entities ≥$100M consolidated revenue
Within 6 months of FY end — typically 31 December for 30 June year-ends.
- high
28 Feb 2027
quarterly
Q2 BAS lodgement
Quarterly BAS lodgers
Q2 (Oct-Dec) BAS due 28 February.