This page outlines a selection of important dates relating to taxation and other personal and/or business requirements. It is not a comprehensive list of all the due dates and deadlines applicable to you.
When an ATO due date for lodgement or payment falls on a Saturday, Sunday or public holiday, you can lodge or pay on the following business day.
|31 October||Final date to appoint a tax agent to lodge your return. Individuals completing their own work need to have their tax lodged by this date.|
Due date for tax return lodgement for entities lodging through a registered tax agent (if not previously advised by the ATO to lodge earlier).
Payment date for companies and super funds (if required).
Individuals and trusts in this category to pay as advised on their notice of assessment.
Quarterly GST Reporting
If your GST turnover is less than $20 million and you have not been advised by the ATO that you must report GST monthly, you can report and pay GST quarterly. The general payment and lodgement dates for the year are as follows:
Due date for Quarter 1 BAS
(July to September)
Due date for Quarter 2 BAS
(October to December)
Due date for Quarter 3 BAS
(January to March)
Due date for Quarter 4 BAS
(April to June)
Your business will be entitled to lodgement and payment extensions if your Business Activity Statements are submitted through our firm.
Monthly GST Reporting
If you have a GST turnover of $20 million or more, you must report and pay GST monthly and lodge your activity statement electronically through the Business Portal. Other businesses may choose to report monthly. The due date for lodgement and payment will be printed on your activity statement, but are usually the same. Monthly activity statements are generally required to be lodged and paid by the 21st of the following month.
Employer Superannuation Guarantee
Employer Superannuation Guarantee contributions are required to be paid for each eligible employee to their nominated super fund at least four times a year, by the quarterly cut-off dates. The quarterly cut off dates fall on the 28th of the month following the end of each quarter.