Monthly Business Activity Statements (BAS) / Instalment Activity Statements (IAS) – due 21st of each month

(ie. July BAS / IAS due 21st August)

Quarterly Business Activity Statements (BAS) – due dates

• Q1 (July – September) – 28th October
• Q2 (October – December) – 28th February
• Q3 (January – March) – 28th April
• Q4 (April – June) – 28th July

NOTE: Extensions for lodgement and payment due dates may apply when engaging a BAS or Tax Agent

Weekly / fortnightly / monthly / quarterly payroll filing to Australian Taxation Office (ATO) – due the day of (or prior to) wages being paid

(ie. wages paid on a Wednesday – due to file STP report to ATO on same Wednesday or earlier)

Single Touch Payroll (STP) Finalisation – due 14th July

PAYG Withholding (tax withheld from wages) – included with BAS due dates

Superannuation contributions must be fully processed and paid by 28th day after each quarter;

• Q1 (July – September) – 28th October
• Q2 (October – December) – 28th January
• Q3 (January – March) – 28th April
• Q4 (April – June) – 28th July

NOTE: Late payments are not tax deductible and will require a Superannuation Guarantee Charge (SGC) Statement to be prepared and lodged with the ATO as soon as possible to reduce penalties

Taxable Payments Annual Report (TPAR) – due 28th August