Key ATO Lodgement & Payment Dates for Small Businesses
Staying on top of your ATO deadlines helps you avoid penalties and keep your business compliant. Here’s a month-by-month guide to the most important BAS, superannuation, and tax lodgement dates for Australian small businesses.
July
| Date | What’s Due |
|---|---|
| 14 Jul | Finalisation declaration for payments to employees due via Single Touch Payroll (STP). See the ATO website for end-of-year finalisation guidance. |
| 14 Jul | PAYG withholding payment summaries for employees due (only for payments not reported through STP). |
| 28 Jul | Quarter 4 (April–June) superannuation payments due. |
| 28 Jul | Quarter 4 (April–June) BAS statements due. |
August
| Date | What’s Due |
|---|---|
| 14 Aug | PAYG withholding payment summary annual report due (only for payments not reported through STP). |
| 28 Aug | Taxable Payments Annual Report (TPAR) for payments to contractors due. Check the ATO website to see if you need to lodge. |
September
| Date | What’s due |
|---|---|
7 Sep | Monthly payroll tax returns due (all states). |
| 21 Sep | Monthly BAS for August due (if you lodge monthly). |
October
| Date | What’s Due |
|---|---|
| 28 Oct | Quarter 1 (July, August and September) super payments due. |
| 28 Oct | Quarter 1 (July, August and September) BAS statements due. |
| 31 Oct | Tax return for sole traders, partnerships and trusts due. |
November
| Date | What’s due |
|---|---|
7 Nov | Monthly payroll tax returns due (all states). |
| 21 Nov | Monthly BAS for October due (if you lodge monthly). |
December
| Date | What’s due |
|---|---|
7 Dec | Monthly payroll tax returns due (all states). |
| 21 Dec | Monthly BAS for November due (if you lodge monthly). |
January
| Date | What’s Due |
|---|---|
| 7 Jan | Monthly payroll tax returns due (all states). |
| 21 Jan | Monthly BAS for December due (if you lodge monthly). |
| 28 Jan | Quarter 2 (October, November and December) super payments due. |
February
| Date | What’s Due |
|---|---|
| 7 Feb | Monthly payroll tax returns due (all states). |
| 21 Feb | Monthly BAS for January due (if you lodge monthly). |
| 28 Feb | Quarter 2 (October, November and December) BAS statement due. Tax return for most small companies due. |
March
| Date | What’s due |
|---|---|
7 Mar | Monthly payroll tax returns due (all states). |
| 21 Mar | Monthly BAS for February due (if you lodge monthly). |
April
| Date | What’s Due |
|---|---|
| 7 Apr | Monthly payroll tax returns due (all states). |
| 21 Apr | Monthly BAS for March due (if you lodge monthly). |
| 28 Apr | Quarter 3 (January, February and March) super payments due. Quarter 3 (January, February and March) BAS statements due. |
May
| Date | What’s Due |
|---|---|
| 7 May | Monthly payroll tax returns due (all states). |
| 21 May | Monthly BAS for April due (if you lodge monthly). Fringe benefits tax (FBT) return and payment due if you lodge by paper. |
| 28 May | Fringe Benefits Tax return is due if you lodge electronically. |
June
| Date | What’s Due |
|---|---|
| 7 Jun | Monthly payroll tax returns due (all states). |
| 21 Jun | Monthly BAS for May due (if you lodge monthly). Fringe benefits tax (FBT) return and payment due if you lodge by paper. |
| 28 Jun | Prepare for end of financial year and wrap up your books |
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