Lodgement and Payment Due Dates

Income Tax

If you’re doing your own tax return, your lodgment due date will be:

  • 31 October – if you run your business as a sole trader, partnership or trust.
  • 28 February – if your business is a company, but there are some exceptions so double check your due date.

If you lodge through a tax agent:

  • 15 May – most tax payers, unless you have outstanding previous year(s) lodgements.
  • From 15 January – if you are a large/medium trust or company >$10mill income.

To qualify for the extended due dates from your tax agent, make sure your tax agent has you listed on their ATO portal prior to the 31 October and then confirm your due date with them.


Business Activity Statements (BAS / IAS)

Monthly – Due: 21st of the following month

Quarterly – Due:

If you lodge – 28th of July / 28th of October / 28th of February / 28th of April.

If we lodge for you – 25th of August / 25th of November / 28th of February / 25th of May

(essentially if you lodge through us you will receive an extra month to pay)


Group Certificates / Income Statements / PAYG Summaries

You need to make a finalisation declaration via STP by 14 July each year.


Superannuation Guarantee Contribution (SGC)

Monthly – Due: 28th of the following month

Quarterly – Due: 28th of July / 28th of October / 28th of January/ 28th of April.

(please note: If you wish to claim all your Superannuation payments to employees in this financial year, you must pay all your superannuation liability by the 30th of June as stipulated by the ATO

Xero’s superannuation clearing house, SuperChoice has suggested you submit and approve Auto Super batches before the 21 June 2021, which should allow for contributions to reach the super fund providers no later than 30 June 2021.)


Payroll Tax

Check with your relevant state authority for if and when your Annual Reconciliation Due




Check with your relevant state or territory authority for if and when your Annual Reconciliation is Due

Queensland https://www.worksafe.qld.gov.au/

South Australia https://www.rtwsa.com/

New South Wales https://www.workcover.nsw.gov.au/

Victoria https://www.worksafe.vic.gov.au/insurance

Western Australia https://www.workcover.wa.gov.au/

Norther Territory https://worksafe.nt.gov.au/

Tasmania https://worksafe.tas.gov.au/

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