EOFY Cash Flow Survival Guide 2026 - BAS + Tax + Payday Super in One Month

June-July 2026: the cash flow perfect storm

Three cash flow hits are landing in the same window for Australian SMEs:

1. Q4 BAS due 28 July - GST, PAYG withholding, and PAYG instalments for the April-June quarter
2. Income tax balance due - any shortfall from your 2025-26 return
3. Payday Super starts 1 July - super must now be paid every pay cycle, not quarterly. The quarterly buffer you relied on is gone.

Individually, each of these is manageable. Together, in the same month, they can break a business that doesn't plan ahead.

The EOFY cash flow checklist

Do these NOW (April-May)

• Calculate your expected Q4 BAS liability
• Estimate your income tax position for 2025-26
• Calculate your Payday Super cash flow gap
• Add all three numbers together - that's your EOFY cash requirement
• Set up a business overdraft as a buffer BEFORE June - not during the crunch

June

• Finalise your EOFY accounts with your bookkeeper/accountant
• Chase any outstanding invoices - get cash in before EOFY
• Consider instant asset write-off purchases before 30 June ($20K threshold)
• Confirm your payroll system handles per-pay-cycle super
• Confirm your clearing house is SuperStream-compliant (ATO SBSCH closes 30 June)

July

• Pay super on every pay cycle from 1 July - no exceptions, 7 business day window
• Lodge and pay Q4 BAS by 28 July (or by agent deadline)
• Draw from your overdraft if cash is short - repay as receivables come in
• Don't set up an ATO payment plan unless you have no alternative - the interest is not tax deductible

Why a business overdraft is the EOFY safety net

A business overdraft sits in the background costing almost nothing when unused. When July hits and BAS, tax, and super all land at once, you draw what you need and repay as cash flows in. No fixed repayments, no reapplication, and the interest is tax deductible.

Compare that to an ATO payment plan (non-deductible interest at 10.96% GIC), a credit card (20%+ non-deductible), or simply not paying on time (penalties and enforcement action).

Related

• Payday Super and business overdrafts
• $100K tax debt: ATO payment plan vs overdraft
• Business overdraft fees explained