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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 Accounting + Advisory contact or refer to the ATO Due Dates webpage.

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 Accounting + Advisory 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.