CLIENT RESOURCESLodgement Dates

If you miss the super guarantee payment deadline you are liable for an additional Super Guarantee Charge (SGC). This charge is not tax deductible and only applies if super payments are not made before the quarterly due date. This is paid along with lodging an SGC Statement and is due within a calendar month of the quarterly super due date.

Check out the deadlines below. Even if you’re unable to pay the super, you need to lodge the statement on time.

Quarterly Lodgements

For businesses with an annual GST turnover of less than $20 million, you’ll need to lodge a BAS quarterly to report and pay GST.

If you’re an employer with PAYG Withholding amounts below $25,000 per year (tax deducted from your employee’s wages), you report
and pay the tax you withheld quarterly using an Instalment Activity Statement (IAS).

When you DIY your own quarterly BAS or IAS lodgements, they’re due on the 28th day of the month after the quarter ends. We here to
take care of your lodgements, you get an extra month after the original due date.

If your GST turnover hits $20 million or more, you handle GST monthly via a Business Activity Statement (BAS). Your monthly BAS is due by the 21st of the month following the period’s end. For example, a July monthly BAS is due on 21 August.

If you’re an employer managing PAYG Withholding (tax deducted from your employee’s wages) from $25,001 to $1 million yearly, you report and pay monthly via an Instalment Activity Statement (!AS).

*December monthly BAS for businesses with less than $10 million turnover reporting GST monthly, and lodging electronically through a BAS/Tax Agent have until 21 February.