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
- Taxable payments annual report due for lodgment for:
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.
