Midnight Echo Magazine is accepting submissions for issue 8 until June 30, and there's no specific theme other than 'horror' this time around (which I always find much more difficult to write, but hey):
The theme of Midnight Echo Issue 8 is knock our socks off with a damn good horror story! What do we mean by that? Well, we’re looking for stories that we might have trouble digesting. Stories that leave us feeling scared and excited about what’s in store… Scare us, shock us, freak us out, get up-close and personal with your imagination and startle us with the end result. We’re open to everything, but only the best will survive.
They want short fiction to 5000 words, and are paying AUD$0.03/word.
You can find the full submission details (including those for poetry and non-fiction) here: http://midnightechomagazine.com/submission-guidelines/