Week of 14 October 2026

I know how quickly a “temporary” tax payment workaround can become part of the plan. When cash is tight and deadlines bunch up, paying the ATO by credit card can feel like a useful breathing space. I’ve seen business owners reach for that option while juggling payroll, suppliers and the everyday work of keeping the doors open.

But here’s the thing: breathing space is most useful when you use it to make a plan, not when it lets an expensive problem grow quietly in the background.

This week brings a welcome reprieve on ATO credit card payments, a significant 28 October BAS date, and an important Payday Super check-in. Let’s untangle what each one means and make a few practical moves before the week gets away from us.

The ATO has extended credit card payments, but the tax deadlines haven’t moved

The ATO will continue accepting direct credit card payments until 30 June 2027, delaying the previously planned end date of 1 December 2026 following pressure from small businesses and others. That gives businesses more time to adjust their payment processes.

It does not extend the due date for your BAS, tax or other obligations. And paying by credit card may involve a fee. Before using one, check the ATO’s information on payment options and fees and weigh the fee against the cost of other ways to pay.

Use the extra runway to prepare a back-up: BPAY, debit card or bank transfer may suit your business better. If you rely on a card to manage a cash shortfall, it may also be time to review your cashflow forecast and arrange support before the next due date.

Why 28 October matters for BAS and Payday Super

For many businesses reporting quarterly, 28 October 2026 is the standard due date to lodge and pay the July–September BAS. Check your own reporting arrangements and lodgment dates, particularly if a registered BAS or tax agent is lodging for you. The ATO explains the usual BAS due dates.

The same date also matters for the first quarter under Payday Super, but it is not a new quarterly payment deadline. Since 1 July 2026, employers generally need to make super contributions so they reach an employee’s fund within seven business days of payday. Don’t wait until 28 October to pay contributions that are already due.

Instead, treat 28 October as an important Q1 review point. Reconcile payroll against super contributions and check whether any amounts are missing, late or not correctly allocated. The ATO’s Payday Super guidance explains the new requirements.

If super is late or unpaid, the ATO can assess the Superannuation Guarantee Charge (SGC) directly. The SGC may include more than the original unpaid contribution. A separate late-payment penalty can follow if an assessed amount remains unpaid through the relevant notice and payment periods. That penalty is not remittable, and it is not tax-deductible. General interest charges on unpaid SGC are also not deductible. Don’t assume a payment plan will remove the penalty: get advice promptly if you have a shortfall.

Tax debt has become more expensive

The general interest charge (GIC) rate is 11.51% per annum for the October–December 2026 quarter. It compounds daily on relevant overdue ATO debts. GIC on tax debt is no longer tax-deductible, so falling behind may cost more than the interest alone suggests.

If you can’t pay by the due date, don’t ignore the notice or wait for the balance to become harder to manage. Review your options and contact the ATO, or speak with your accountant or BAS agent. You can read the ATO’s current GIC rates and information about payment plans.

One to watch: optional monthly PAYG instalments

The Government has proposed optional monthly PAYG instalments from 1 July 2027, as part of a move towards more responsive instalments. The proposal is not yet law. It’s not the same as the existing monthly PAYG rules, which apply to some businesses that meet specified criteria.

For now, keep your books up to date and follow the rules that apply to your business today. Better-quality, timely records will make it easier to respond if the proposal proceeds. The ATO has more information about Dynamic PAYG instalments.

Five moves to make this week

1. Set a 30-minute BAS and cash check

Before the end of this week, review your July–September records and identify what you expect to owe by 28 October. Check sales, GST, payroll and PAYG withholding against your accounting records. If figures are incomplete, assign someone to chase the missing information now.

Make it SMART: Put a 30-minute review in your calendar by Friday and leave with a clear estimate of the payment amount and the person responsible for the next step.

2. Reconcile every Q1 pay run to super

Run a report for each pay period from 1 July to 30 September. Match the super contributions to the relevant employees and check when the funds received them. If there’s a gap, follow it up straight away; 28 October is not permission to wait beyond the Payday Super timeframe.

Make it SMART: Complete the reconciliation by 21 October and resolve or escalate every unmatched item.

3. Choose your ATO payment back-up

If your current plan depends on paying the ATO by credit card, compare the cost and timing of card payments with BPAY, debit card and bank transfer. Decide which method you’ll use for your next payment, and save the details somewhere accessible to the people handling your accounts.

Make it SMART: Record a primary and back-up payment method before your next ATO due date.

4. Match the check to your industry

The small operational gaps are different in every business. Make this week’s review relevant to yours:

• Creative agencies: Check that project milestones, client invoices and contractor bills are recorded promptly. A job that looks profitable on paper can still create a cash squeeze if client payments arrive after payroll and tax are due.
• Medical and allied health practices: Review rostered pay runs, leave changes and payroll setup for new starters. Check that super contributions can be processed accurately and on time alongside busy clinic schedules.
• Real estate: Reconcile trust-account activity separately from operating cash, and confirm your BAS figures use the right business records.
• Hair and beauty salons: Check that point-of-sale takings, booking income and payroll records line up, especially if you have casual or changing rosters.
• Construction: Review project claims, supplier bills and subcontractor payments alongside payroll. Delayed progress payments can put pressure on cash reserved for tax and super.

5. Forecast the next 8–13 weeks

A short cashflow forecast can reveal when BAS, wages, super, rent and supplier bills are likely to land together. It doesn’t need to be elaborate. Start with the money you expect to receive, the payments you know are coming, and a realistic view of what may change.

Make it SMART: Update your forecast this week, then review it for 15 minutes each week. If a shortfall appears, you’ll have more time to consider options rather than scrambling at the last minute.

A little clarity now can prevent a scramble later

There’s nothing wrong with wanting your business to make money and build wealth. That’s not selfish; it gives you choices, stability and the ability to look after the people who rely on you. But financial success needs a sound plan, and a plan needs numbers you can trust.

If payroll, BAS or cashflow is becoming another item on an already crowded to-do list, we can help you get it organised. Explore our bookkeeping and payroll support or virtual CFO services to make your financial information clearer and your next steps easier to see.

This article is general information, not personalised financial, tax or legal advice. Check your obligations with the ATO or a qualified adviser.