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ATO Key Dates.

The following page is general information for common recurring deadlines by the ATO. Note that while we have done our best to ensure this page is accurate and up-to-date, some due dates may differ in certain unique circumstances.

For example, the ATO has in the past been known to set exceptional dates for lodgements due to circumstances such as, but not limited to:

  • Natural Disasters such as bushfire, drought, and health crises.
  • With concern to past lodgement history.
  • Due dates that fall on national holidays or events.

If you have any concerns, or wish to clarify a due date, you should reach out to your WDF Professional contact or refer to the ATO Due Dates webpage.

This page is in active development. More information will be available at a later date.

Page Index

  1. Activity Statements
  2. PAYG Instalment Notices
  3. Employee Superannuation Guarantee

Temporary Measure - JobKeeper Reporting

Due to the volatile nature of ATO decisions with regard to JobKeeper, please see the ATO's JobKeeper Key Dates webpage for up-to-date information.

1.  Activity Statements 

Activity Statement due dates depend on your reporting registration. Activity Statements can be reported on an Annual, Quarterly and Monthly basis. The reporting registration is determined based on the scale of your business and minimum requirements set by the ATO.

Quarterly Reporting Self-Lodged Due Date 1 Tax Agent Lodgement Extension 2
July to September 28 October + 28 Days
October to December 28 February No Extension
January to March 28 April + 28 Days
April to June 28 July + 28 Days


Monthly Reporting Self-Lodged Due Date 1 Tax Agent Lodgement Extension 2
All Months, except December 21st day of month after No Extension
December 21 January 21 February


Other Lodgement Reporting Dates

  • Annual Lodgements - Due date and payment are same as relevant Income Tax Return due date for your type of entity. If you unsure what this date is, speak to your WDF Professional contact, as this can vary based on a number of different factors unique to your business and past lodgement history.
  • Mixed Lodgement Dates - For some businesses you may have a mixed reporting requirement. this is often the case where they have a quarterly BAS and a monthly IAS. For example:
    • You may be registered to report GST on a quarterly basis; and
    • You may need to report employee PAYG withholdings on a monthly basis.

    In these circumstances, follow of the above monthly due date table, except for the months of September, December, March, and June. For those months, follow the due dates for the above quarterly table. For example:
    • September due date will be 28 October (+28 Days if lodged by tax agent)
    • October due date will be 21 November

Notes:
1
If self-lodged lodgement due fall on a weekend or public holiday, the due date will be deferred to the next business day. Tax Agent extension day count begins from the 28th day regardless.
2 If 28th day of Tax Agent Extension count falls on a weekend or public holiday, the lodgement and payment deadline will be deferred to the next business day.

2.  PAYG Instalment Notices

In some circumstances, you may be required to pay a PAYG Instalment Notice. This will generally apply to the following individuals:

  • Non-employing Sole traders that are not registered for GST.
  • Partners in a partnership.
  • Beneficiaries in a trust that receive a trust distribution.
Quarterly PAYG Instalment Notice Payment Due Date
July to September 28 October
October to December 28 February
January to March 28 April
April to June 28 July


For sole traders who are GST registered and/or employ, the PAYG Instalment will form a component of your BAS/IAS, so see Business Activity Statement section for due dates.

3.  Employee Superannuation Guarantee

Since Mid-2015, as a part of the government's SuperSteam legislation, Superannuation payments are required to be paid directly to what is known as a Superannuation Clearing House (SCH) on a quarterly basis.

A SCH acts as an intermediary party that distributes super payments to the relevant employee super funds. These SCH payment can be lodged and paid manually via the ATO or other financial institutions, or can be automated via your chosen accounting software. Speak to your WDF Professional contact if unsure.

Note that the due date is not for the payment to the SCH, but actually the date that the employee's superannuation fund receives payment from the SCH.

Quarterly Superannuation Guarantee Due Date (Super Fund Receipt)
July to September 28 October
October to December 28 February
January to March 28 April
April to June 28 July

 
Important - It can take a few days for superannuation payments to your relevant clearing house to process, so aim to submit super well before the due date to allow for delays in processing and subsequent payment to employee funds. The ATO can impose penalties on late payment of super, so we recommend paying it as soon after completing the last pay run of the quarter as possible. Penalties include:

  • Paying nominal administrative charges and interest on declared late super via Super Guarantee Charge Statements.
  • Paying hefty penalty charges for undeclared late super.
  • Being disallowed a tax deduction for late paid super.