Activity statement
- Activity statement-monthly lodgement obligation
|
Monthly Lodgement obligation |
Due date |
BAS agent concession for lodgement & payment if lodging by Portal |
|
December activity statement |
21st January |
NA |
|
Activity statement |
21st of the following month |
21st February – December monthly business activity statements for business clients with up to $10 million turnover who report GST monthly and have elected to receive and lodge electronically using a registered agent. |
- Activity statement-quarterly lodgement obligation
|
Quarterly Lodgement obligation |
Original Due date |
BAS agent concession for lodgement & payment if lodging by Portal |
|
Quarter 4, 2022–23 |
28 July 2023 |
25 August 2023 |
|
Quarter 1, 2023–24 |
28 October 2023 |
25 November 2023 |
|
Quarter 2, 2023–24 |
28 February 2024 |
Not applicable |
|
Quarter 3, 2023–24 |
28 April 2024 |
26 May 2024 |
|
Quarter 4, 2023–24 |
28 July 2024 |
5 August 2024 To be confirmed when the BAS agent lodgement program 2024–25 is developed.
|
Super guarantee charge (SGC) payment and lodgement dates
|
Quarter |
SG payment due date |
SGC & statement due date |
|
1 July – 30 September |
28 October |
28 November |
|
1 October – 31 December |
28 January |
28 February |
|
1 January – 31 March |
28 April |
28 May |
|
1 April – 30 June |
28 July |
28 August |
Taxable payments annual report
Taxable payments annual report due by 28 August
PAYG withholding payment summary annual report
Must lodge PAYG withholding payment summary annual report by:
- 14 August for large withholders (annual withholding more than $1 million) or those lodging without registered agent involvement
- 30 September for payers who are using a registered agent to lodge (excluding large withholders).
Disclaimer: This blog post is for informational purposes only and does not constitute legal advice. Consult with legal professionals for personalized guidance based on your specific circumstances.