Here is a list of ATO key lodgement and payment dates for small businesses
This list of key dates is not comprehensive – it is a guide only. Events or timelines may change. Unless otherwise stated, the due dates provided are for 30 June balancers only.
Quarterly Activity Statement reporting
|Quarter||Lodgement date||Electronic lodgement and payment
|Quarter 1: Jul – Sep||28 October||25 November|
|Quarter 2: Oct – Dec||28 February||28 February|
|Quarter 3: Jan – Mar||28 April||25 May|
|Quarter 4: Apr – Jun||28 July||25 August|
If the due date is on a weekend or public holiday, you can lodge your form and make any payment due on the next business day.
Monthly Activity Statement reporting
The due date for your monthly BAS is usually on the 21st day of the following month. If the due date is on a weekend or public holiday, you can lodge your form and make any payment due on the next business day.
Superannuation Guarantee payments
|Quarter 1: Jul – Sep||28 October|
|Quarter 2: Oct – Dec||28 February|
|Quarter 3: Jan – Mar||28 April|
|Quarter 4: Apr – Jun||28 July|
|Lodgement end date||Entity description|
|31 October||Tax return for all individuals and trusts where one or more prior year tax returns were outstanding as at 30 June 2016.Tax return for clients prosecuted for non-lodgement of prior year tax returns and advised of a lodgment due date of 31 October 2016. Note: Some prosecuted clients may have been given a different lodgement due date. Refer to the letter you received for the client’s applicable due date|
|15 January||Large/medium trusts (annual total income more than $10 million in latest year lodged) where the trust was taxable in latest year lodged.|
|28 February||Large/medium trusts (annual total income more than $10 million in latest year lodged) where the trust was non-taxable in latest year lodged.|
|28 February||New registrant large/medium trusts.|
|31 March||Tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more (excluding large/medium trusts).|
|15 May||Tax returns for all remaining individuals and trusts not required earlier and not eligible for the 5 June concession (including new registrations).|
The statutory due date for lodgement and payment is 21 May.
PAYG withholding payment summary annual report
|Lodgement due date||Reports for|
|14 August 2016||either: large withholders (annual withholding more than $1 million) payers who do not have registered agent involvement in preparing the report|
|30 September 2016||payers who have registered agent involvement in preparing the report and have either: one or more arm’s length payees only closely held payees but did not meet the compliance test|
|Due date of payer’s tax return||payers, including personal services income (PSI) entities, who have tax agent involvement in preparing the report and both the following apply – they: have only closely held payees meet the compliance test and notify us of any additional eligible clients by 27 September 2016|