Key Lodgement Dates for Businesses
This page contains key lodgement dates. Click on the links for each month, or scroll down the page.
July, August, September, October, November, December
January, February, March, April, May, June
July
Date |
Event |
Comment |
|---|---|---|
| 14/7 | PAYG withholding | Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers). |
| 21/7 | Activity statements | June monthly activity statements - final date for lodgment and payment. |
| 28/7 | PAYG instalments | Quarter 4 (April - June) instalment notices (forms R and T) - final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are also required to pay 25% of their PAYG instalment liabilities). To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return. |
| 28/7 | GST instalments | Quarter 4 (April - June) instalment notices (forms S and T) - final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are also required to pay 25% of their instalment liabilities, and four-instalment payers are also required to pay the final 25% of their instalment liabilities). |
| 28/7 | Superannuation | Superannuation guarantee contributions for quarter 4 (1 April - 30 June) are to be made to the fund by this date. If an employer does not pay the minimum superannuation guarantee contributions for quarter 4 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly with the ATO by 28 August. The SGC is not tax deductible. |
August
Date |
Event |
Comment |
|---|---|---|
| 11/8 | Activity statements | Quarter 4 (April - June) activity statements: final date for electronic lodgment and payment. |
| 14/8 | PAYG withholding | Final date for lodgment of the PAYG withholding payment summary annual report. Use this to report amounts withheld from salary and wages and other payments. These amounts are reported at label W2 of the activity statement. |
| 21/8 | Activity statements | July monthly activity statements: final date for lodgment and payment. |
| 21/8 | GST | Final date for eligible monthly GST reporters to elect to report GST annually. |
| 28/8 | Superannuation | Superannuation guarantee charge statement - quarterly (if required contributions were not made by the due date) for quarter 4 (1 April - 30 June) to be lodged and paid to the Tax Office. The SGC is not tax deductible. |
September
Date |
Event |
Comment |
|---|---|---|
| 21/9 | Activity statements | August monthly activity statements: final date for lodgment and payment. |
October
Date |
Event |
Comment |
|---|---|---|
| 21/10 | Activity statements | September monthly activity statements: final date for lodgment and payment. |
| 21/10 | PAYG instalments | Annual PAYG instalment notice: final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment. If you have already lodged your annual income tax return, you should not vary your annual instalment. |
| 21/10 | Activity statements | Quarter 1 (July - September) activity statements containing a monthly GST obligation: final date for lodgment and payment. |
| 28/10 | Activity statements | Quarter 1 (July - September) activity statements: final date for lodgment and payment. |
| 28/10 | GST instalments | Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used. Final date for opting out of option 3 for the current financial year. |
| 28/10 | GST | Final date for eligible quarterly GST reporters to elect to report GST annually. |
| 28/10 | GST instalments | Quarter 1 (July - September) instalment notices – forms S and T. Final date for payment and, if varying instalment amount, lodgment. Four-instalment payers pay 25% their instalment liabilities. |
| 28/10 | PAYG instalments | Final date for eligible instalment reporters to elect to report annually for June balancers. |
| 28/10 | PAYG instalments | Final date for notifying your quarterly PAYG instalment reporting and payment choice for the current income year for June balancers |
| 28/10 | PAYG instalments | Quarter 1 (July - September) instalment notices – forms R and T. Final date for payment and, if varying the instalment amount, lodgment. |
| 28/10 | Superannuation | Superannuation guarantee contributions for quarter 1 (1 July - 30 September) to be made to the fund by this date. If an employer does not make the minimum superannuation guarantee contributions for quarter 1 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly with the Tax Office by 28 November. The SGC is not tax deductible. |
| 31/10 | PAYG withholding | Final date for lodgment of the PAYG withholding where ABN not quoted – annual report. Use this to report amounts withheld because another entity did not quote their ABN. These amounts are reported at label W4 of the activity statement. |
| 31/10 | PAYG withholding | Final date for lodgment of your PAYG withholding from interest dividend and royalty payments paid to non residents – annual report. Payments of dividends, interest and royalties to non-residents are subject to withholding. These amounts are reported at label W3 of the activity statement. |
| 31/10 | Income tax | Income tax return lodgment due date for all June balancing company and superannuation funds where one or more prior-year returns were outstanding, as at 30 June. |
November
Date |
Event |
Comment |
|---|---|---|
| 11/11 | Activity statements | Quarter 1 (July - September) activity statements: final date for electronic lodgment and payment. |
| 21/11 | Activity statements | October monthly activity statements: final date for lodgment and payment. |
| 28/11 | Superannuation | Superannuation guarantee charge statement - quarterly (if required contributions were not made by the due date) for quarter 1 (1 July - 30 September). The SGC is not tax deductible. |
December
Date |
Event |
Comment |
|---|---|---|
| 1/12 | Income tax | Income tax payment due date for companies and superannuation funds that were taxable large/medium business clients in the immediate prior year. |
| 1/12 | Income tax | Income tax payment due date for companies and superannuation funds that were required to lodge by 31 October. |
| 1/12 | Superannuation | Payment of income tax for superannuation funds where one or more prior-year income tax returns are outstanding as at 30 June. (Lodgment of return was due 31 October) |
| 21/12 | Activity statements | November monthly activity statements: final date for lodgment and payment. |
January
Date |
Event |
Comment |
|---|---|---|
| 15/1 | Income tax | Due date for lodgment of income tax returns for companies, superannuation funds and trusts that were taxable large/medium business clients in the prior year and are not required to lodge earlier. |
| 21/1 | Activity statements | December monthly activity statements: final date for lodgment and payment. |
| 21/1 | Activity statements | Quarter 2 (October - December) activity statements containing a monthly GST obligation: final date for lodgment and payment. |
| 28/1 | Superannuation | Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2 (1 October - 31 December). If an employer does not make the minimum superannuation guarantee contributions for quarter 2 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly with the Tax Office by 28 Februaryj. The SGC is not tax deductible. |
February
Date |
Event |
Comment |
|---|---|---|
| 21/2 | Activity statements | January monthly activity statements: final date for lodgment and payment. |
| 28/2 | Superannuation | Superannuation guarantee charge statement - quarterly (if required contributions were not made by the due date) for quarter 2 (1 October - 31 December). The SGC is not tax deductible. |
| 28/2 | Activity statements | Quarter 2 (October - December) activity statements: final date for lodgment and payment, including electronic lodgments. |
| 28/2 | GST | Annual GST return (option 3) or Annual GST information report (option 2): final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation. |
| 28/2 | PAYG instalments | Quarter 2 (October - December) instalment notices – forms R and T. Final date for payment and, if varying the instalment amount, lodgment. |
| 28/2 | GST instalments | Quarter 2 (October – December) instalment notices – forms S and T. Final date for payment and, if varying the instalment amount, lodgment. Four-instalment payers to pay a further 25% of their instalment liability. |
| 28/2 | Income tax | Income tax return lodgment and payment due date for large/medium entities and self-managed superannuation funds (taxable and non-taxable) that are new registrations. |
| 28/2 | Income tax | Income tax return lodgment due date for large/medium business trust clients that were non-taxable in the prior year (includes new registrants). |
March
Date |
Event |
Comment |
|---|---|---|
| 21/3 | Activity statements | February monthly activity statements: final date for lodgment and payment. |
| 31/3 | Income tax | Income tax return and payment for superannuation funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers). |
April
Date |
Event |
Comment |
|---|---|---|
| 21/4 | Activity statements | March monthly activity statements: final date for lodgment and payment. |
| 21/4 | Activity statements | Quarter 3 (January - March) activity statements containing a monthly GST obligation: final date for lodgment and payment. |
| 28/4 | PAYG instalments | Quarter 3 (January - March) instalment notices – forms R and T. Final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are required to pay 75% of instalment liability by this date). |
| 28/4 | GST instalments | Quarter 3 (January - March) instalment notices – forms S and T. Final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are required to pay 75% of instalment liability by this date). Four-instalment payers to pay a further 25% of their instalment liability. |
| 28/4 | Superannuation | Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3 (1 January - 31 March). If an employer does not make the minimum superannuation guarantee contributions for quarter 3 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly with the Tax Office by 28 May. The SGC is not tax deductible. |
| 30/4 | Superannuation | Lost member report for the period 1 July 2009 to 31 December 2009. |
May
Date |
Event |
Comment |
|---|---|---|
| 12/5 | Activity statements | Quarter 3 (January - March) activity statements: final date for electronic lodgment and payment. |
| 21/5 | FBT return | Due date for lodgment of FBT return and payment if required. |
| 21/5 | Activity statements | April monthly activity statements: final date for lodgment and payment. |
| 28/5 | Superannuation | Superannuation guarantee charge statement - quarterly (if required contributions were not made by the due date) for quarter 3 (1 January - 31 March). The SGC is not tax deductible. |
June
Date |
Event |
Comment |
|---|---|---|
| 21/6 | Activity statements | May monthly activity statements: final date for lodgment and payment. |
| 30/6 | End of financial year. |