Important Dates
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
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