The 2025-26 financial year ends on 30 June 2026 — and this one matters more than most. The $20,000 instant asset write-off is in its final year before reverting to $1,000. The Small Business Super Clearing House (SBSCH) closes forever the same day. From 1 July 2026, Payday Super replaces quarterly super. Three structural changes hitting the same week.
This checklist covers the four phases of EOFY: the May–June run-up (decisions you can still influence), the 30 June deadline (anything time-stamped), the July finalisation window (BAS, STP, super), and the post-EOFY tasks (tax return, FBT separately if applicable).
Before 30 June: pay any outstanding Q4 super so the deduction lands in 2025-26 (super is only deductible in the year the fund actually receives the money, not when you initiate payment); buy and install assets under $20,000 you genuinely need (delivery counts, not the order date); bring forward repairs, rent, insurance and subscription prepayments up to 12 months; lodge a Notice of Intent if you're a sole trader claiming a personal super contribution deduction; review your debtor list and write off genuinely uncollectable amounts so you can claim the bad-debt deduction; do a stocktake if you carry trading stock over $5,000.
By 14 July 2026: finalise STP (Single Touch Payroll) — this generates pre-filled tax returns for your employees and is mandatory for every employer. By 28 July 2026: lodge Q4 BAS and pay the final quarterly Super Guarantee under the old regime. From 1 July 2026: every payday must include super, paid within 7 business days (20 for new employees) under Payday Super.
Most accountants are booked solid in late June. Plan now, not on the last weekend.