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Key Dates
If we aren’t already doing it for you, check back here regularly to keep up with your due dates. We’ll publish upcoming activity statement lodgement dates to make sure you always get your lodgements in on time. Here are the key dates for BAS, IAS and the Superannuation Guarantee for the following accounting period:
21 Mar 2017
February monthly activity statements – final date for lodgement and payment
21 Apr 2017
March monthly activity statements – final date for lodgement and payment
28 Apr 2017
Quarter 3 (January – March) activity statements – final date for lodgement and payment
Quarter 3 (January – March) superannuation – due date for super guarantee contributions. If you do not pay minimum super contributions for quarter 3 by this date, you must pay the super guarantee charge and loge a Superannuation Guarangee Charge Statement – Quarterly with the ATO by 28th May. SUPERANNUATION PAID AFTER THE DUE DATE AND THE SUPER GUARANTEE CHARGE ARE NOT TAX DEDUCTIBLE.
21 Oct 2017
Pay annual PAYG instalment notice (Form N). Lodgement is only required if you vary the instalment amount or use the rate method to calculate the instalment.
Lodge and pay quarterly PAYG instalment activity statement for quarter 1, 2016–17 for head companies of consolidated groups.
Lodge and pay September 2016 monthly activity statement.
28 Oct 2017
Lodge and pay quarterly activity statement for quarter 1, 2016–17 – paper lodgements.
Pay quarterly instalment notice (form R, S, or T) for quarter 1, 2016–17. Lodgement is only required if you vary the instalment amount.
Employers must make super guarantee contributions for quarter 1, 2016–17 to the funds by this date.
Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 November 2016.
Note: The super guarantee charge is not tax deductible
Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee of a closely held trust withheld amounts from payments to beneficiaries during the 2015–16 income year.
31 Oct 2017
Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee of a closely held trust withheld amounts from payments to beneficiaries during the 2015–16 income year.
21 Nov 2017
Lodge and pay October 2016 monthly activity statement.
25 Nov 2017
Lodge and pay quarterly activity statement for quarter 1, 2016–17 if you are lodging using:
- electronic lodgement service (ELS)
- electronic commerce interface (ECI)
- Tax Agent Portal
- BAS Agent Portal
- Practitioner lodgement service (PLS).
28 Nov 2017
Lodge Superannuation guarantee charge statement – quarterly and pay the super guarantee charge for quarter 1, 2016–17, if the employer did not pay enough contributions on time.
Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us.
Note: The super guarantee charge is not tax deductible
For help working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.
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