Key Dates:

Key Dates

Key lodgment and payment dates for business for August.

11 August

Activity statements

  • Quarter 4 (April–June) activity statements lodged electronically – final date for lodgment and payment  
    • refer to Lodging your activity statements online for information on your eligibility for this later due date
    • finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.
     

14 August

PAYG withholding

  • PAYG withholding payment summary annual report – final date for lodgment  
    • use this to summarise all payments to your employees and other payees and the amounts withheld from salary and wages and other payments
    • these amounts should have been reported at labels W1 and W2 on previous financial year activity statements.
     

Employee Share Scheme (ESS) annual report

  • ESS annual report – final day for lodgment.

21 August

Activity statements

  • July monthly activity statements – final date for lodgment and payment.

GST

  • Final date for eligible monthly GST reporters to elect to report GST annually.

28 August

Taxable payments annual report

Superannuation

  • Lodge and pay quarter 4 (1 April–30 June) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.
  • You can choose to offset contributions you’ve paid late to a fund for each employee against the super guarantee charge for the quarter for those employees.
  • You cannot claim an income tax deduction for the super guarantee charge.

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