Quick answer
A business day in Australia is any day that isn't a Saturday, a Sunday or a public holiday. Federal law adds "in the place concerned", so the holiday has to apply where the thing is being done. The ATO uses a wider test for Payday Super and due dates: a holiday for the whole of any state counts. In 2027 most states have 250 to 253 business days.
Key points
- The Acts Interpretation Act 1901 says a business day is not a Saturday, a Sunday or a public holiday in the place concerned.
- For Payday Super, the ATO doesn't count a day that is a public holiday for the whole of any state or territory, so an NT holiday can move a Sydney employer's deadline.
- Regional holidays such as Royal Hobart Show Day are still business days for Payday Super and ATO due dates.
- 2027 has 261 weekdays. Once statewide holidays come out, that leaves 250 business days in the ACT, 251 in NT and WA, 252 in NSW, QLD, SA and VIC, and 253 in Tasmania.
- Victoria's 2027 Grand Final Friday holiday hadn't been fixed when we checked, which would take Victoria to 251.
A business day in Australia is any day that isn’t a Saturday, a Sunday or a public holiday. Federal law adds “in the place concerned”, so the holiday has to apply where the thing is being done. The ATO uses a wider test for Payday Super and due dates: a holiday for the whole of any state counts. In 2027, most states have 250 to 253 business days.
That’s the answer most people need. The detail matters when a deadline is close, because three slightly different versions of “business day” are in use. Picking the wrong one can put you a day early (annoying) or a day late (costly).
What days are business days?
Start with the default. Section 2B of the Acts Interpretation Act 1901 defines a business day as a day that is not a Saturday, a Sunday or a public holiday “in the place concerned”. Commonwealth laws use that definition unless they say otherwise. Most commercial contracts copy the idea and usually name a city, for example “a day on which banks are open for general business in Sydney”.
So, Monday to Friday, less public holidays. The detail is in which public holidays.
| Day | Business day? |
|---|---|
| Monday to Friday, no holiday | Yes |
| Saturday | No |
| Sunday | No |
| Statewide public holiday in your state | No |
| Regional holiday (part of a state only, e.g. a show day) | Usually yes for ATO purposes; check your contract |
| Evening-only holiday (Christmas Eve, New Year’s Eve evenings in some states) | Yes, the business hours are untouched |
| Statewide holiday in another state | Yes under most contracts. Not for Payday Super or ATO due dates (see below) |
Is Saturday a business day?
No, not for any legal or tax purpose. That surprises some retailers and hospitality owners, whose busiest day is Saturday.
Two things cause the confusion. Fast payments on the New Payments Platform move on weekends, so money can land on a Saturday. And your trading days are your trading days. Neither turns Saturday into a business day. If a supplier gives you “5 business days” on a Thursday, Saturday and Sunday don’t use any of it.
Does a public holiday count as a business day?
No, as long as it covers the whole state or territory. This is where the versions split.
Contracts and general law: the place concerned. If the thing is being done in Melbourne, Melbourne’s holidays count. A Victorian Melbourne Cup Day isn’t a business day in Victoria, but it is in New South Wales.
Payday Super: any state. The ATO’s Payday Super deadlines page takes out weekends plus any day that is a statewide holiday in at least one state or territory, wherever your business is. The ATO’s own July 2026 example gains an extra day because of Picnic Day in the NT, and that extra day applies to an employer in Perth or Hobart just the same. A holiday limited to one region doesn’t qualify. Hobart’s show day on Thursday 22 October 2026, for instance, still uses up one of your 7.
Super funds: where the fund is. The ATO’s note Business days decoded explains that a fund’s own 3-business-day window to allocate or return a contribution uses the holidays where the fund is located. That’s a different test from yours, so don’t use the fund’s calendar for your own deadline.
ATO lodgment and payment due dates: any state. When a due date falls on a weekend or public holiday, the ATO lets you lodge or pay on the next business day, and here too a holiday observed statewide anywhere in the country is enough. So a WA-only holiday can move a Brisbane business’s BAS date.
Worked example: one payday, two answers
This is an illustrative example for a Sydney employer. Payday is Friday 30 July 2027. Monday 2 August 2027 is Picnic Day, a public holiday across the Northern Territory and nowhere else.
| Day | Sydney business day? | Payday Super business day? |
|---|---|---|
| Mon 2 Aug | Yes (1) | No (NT holiday) |
| Tue 3 Aug | Yes (2) | Yes (1) |
| Wed 4 Aug | Yes (3) | Yes (2) |
| Thu 5 Aug | Yes (4) | Yes (3) |
| Fri 6 Aug | Yes (5) | Yes (4) |
| Mon 9 Aug | Yes (6) | Yes (5) |
| Tue 10 Aug | Yes (7) | Yes (6) |
| Wed 11 Aug | — | Yes (7) |
A NSW-only count says the fund must receive the super by Tuesday 10 August. The ATO’s any-state rule gives Wednesday 11 August. Our business day counter counts holidays in the state you pick, so in a case like this it gives the earlier date. That’s the safe side of the line: plan to the earlier date and treat the extra day as a buffer.
The reverse mistake costs money. If you use a contract written for Melbourne and assume NSW holidays apply, you could be a day late on a notice or a payment.
How many business days are in 2027, state by state?
Both 2026 and 2027 have 261 weekdays. We took out each state’s whole-of-state weekday holidays from the Fair Work Ombudsman’s 2027 public holidays list. Regional show days and evening-only holidays stay in.
| State or territory | Weekday public holidays in 2027 | Business days in 2027 |
|---|---|---|
| ACT | 11 | 250 |
| New South Wales | 9 | 252 |
| Northern Territory | 10 | 251 |
| Queensland | 9 | 252 |
| South Australia | 9 | 252 |
| Tasmania | 8 | 253 |
| Victoria | 9 (plus Grand Final Friday, date not yet set) | 252, or 251 once confirmed |
| Western Australia | 10 | 251 |
Why do the totals in different online calculators disagree? Usually for three reasons:
- Weekend holidays. Anzac Day falls on a Sunday in 2027. NSW, the ACT, Queensland, the NT and WA have an additional Monday holiday on 26 April; Victoria, SA and Tasmania don’t. Christmas and Boxing Day fall on a Saturday and Sunday, so every state takes Monday 27 and Tuesday 28 December instead.
- Unconfirmed dates. Business Victoria still lists the 2027 Friday before the AFL Grand Final as subject to the AFL schedule.
- Regional days counted as statewide. Royal Hobart Show Day, Royal Hobart Regatta or the Brisbane Ekka (Wednesday 11 August 2027, Brisbane area) take a day off some local calendars but don’t change the statewide count.
If you’re counting for Payday Super or an ATO date, the national picture matters more than your state’s total. Across 2027, roughly 17 weekdays are a statewide holiday somewhere in Australia. Expect those deadlines to stretch by a day several times a year, especially in March, June and October.
How many business days are left in 2026?
From Wednesday 21 October to Thursday 31 December 2026:
- 50 business days in NSW, the ACT, Queensland, SA, WA, Tasmania and the NT.
- 49 in Victoria, because of Melbourne Cup Day on Tuesday 3 November.
- December has 21, once Christmas Day (Friday 25 December) and the Boxing Day holiday (Monday 28 December) are out.
That’s about ten working weeks to get the quarter’s BAS paid, Christmas pay runs funded and super through the clearing house before funds slow down for the break. The 2026–27 public holidays cash calendar shows where each of those dates sits.
If a holiday-season shortfall is already showing up in your numbers, sort it out while there are still business days to work with. You can check your options in about a minute.
Business days vs working days: which one is in your contract?
They sound the same but aren’t:
- Business days are the legal term. Monday to Friday, less public holidays for the place concerned.
- Working days usually means the days your business works. A café open Wednesday to Sunday has a different working week. An award or enterprise agreement may define it for leave purposes.
- Banking business days are what a bank or lender uses for processing. Fast payments run 24/7, but many bank processes, loan settlements and property settlements only happen on business days in the named city.
Before you rely on a count, check three things in the document: whose holidays apply (which city or state), whether the first day counts (most rules start the day after the event), and what happens if the last day isn’t a business day.
Why this matters when you need funds
Most next-business-day funding runs on business days too. Approvals, document signing and settlement generally happen Monday to Friday, and an interstate holiday at the lender’s or settlement agent’s end can cost you a day you didn’t know you’d lose. A request that could be settled the next business day on a Thursday may not settle until Tuesday if Friday and Monday are holidays.
What to do about it:
- Count back from the deadline in business days, not calendar days. Use the business day counter for your state.
- Check other states’ holidays if a fund, lender, landlord or customer is interstate. Our page on time zones and public holidays covers whose “tomorrow” applies.
- Treat the last business day before a long weekend as the real deadline. Friday and long-weekend funding explains how to use the break to prepare.
- Know what has to line up for next-day funding to be possible. Next-business-day business loans sets it out.
Count the days, then check where you stand
Counting business days usually tells you something useful. Sometimes it’s that there’s plenty of room. Sometimes it’s that the super, the BAS and a supplier bill all land in the same short week before Christmas, and the cash isn’t quite there.
If that’s you, the earlier you ask, the more business days you keep. Property-secured funding from $20k to $5m and unsecured options for trading businesses can sometimes be arranged by the next business day, though it’s never guaranteed. The enquiry takes about 60 seconds and there’s no credit check when you first enquire, so your file stays untouched. Your details aren’t passed around a pile of lenders either. A real person reads what you’ve sent and calls you to talk it through. Please enter your state and the date the money is needed accurately, because those two details decide the business-day maths.
Frequently asked questions
Is Saturday a business day in Australia?
No. Under the Acts Interpretation Act 1901, and for ATO and Payday Super purposes, Saturdays and Sundays are never business days. Your shop may trade on Saturday and fast bank payments may move on Saturday, but a deadline counted in business days skips it.
Does a public holiday count as a business day?
No, if it covers the whole state or territory. Federal law excludes a public holiday in the place concerned. The ATO goes further for Payday Super and lodgment due dates and excludes a public holiday for the whole of any state or territory, even one you don't observe. A holiday that covers only part of a state, such as a regional show day, is still a business day.
How many business days are there in a year in Australia?
Both 2026 and 2027 have 261 weekdays. Once statewide public holidays come out, 2027 has 250 business days in the ACT, 251 in the NT and WA, 252 in NSW, Queensland, South Australia and Victoria, and 253 in Tasmania. Victoria drops to 251 once its Grand Final Friday holiday is confirmed.
What's the difference between business days and working days?
A business day is a set term: Monday to Friday, less public holidays. Working days are the days your own business operates, which might include Saturdays or exclude a Christmas close-down. Contracts, the ATO and lenders count business days, not your roster.
How many business days are left in 2026?
From Wednesday 21 October to Thursday 31 December 2026 there are 50 business days in most states. Victoria has 49 because of Melbourne Cup Day on Tuesday 3 November. December alone has 21, after Christmas Day and the Monday 28 December Boxing Day holiday.
Do business days matter for business funding?
Yes. Approvals, signing, settlement and many bank processes run on business days. Money that is possible the next business day after a Thursday may not land until Tuesday if Friday and Monday are holidays, so treat the last business day before a break as your real deadline.
Sources
- Federal Register of Legislation — Acts Interpretation Act 1901 (s 2B definitions)
- ATO — Payment deadlines for Payday Super
- ATO — Business days decoded: why it matters for your fund
- ATO — Lodgment and payment dates on weekends or public holidays
- Fair Work Ombudsman — 2027 public holidays
- Business Victoria — Victorian public holidays 2027