Quarterly activity statements are due for lodgement on 28th day following the end of the associated quarter. For example the July to September activity Statement will be due on 28 October.
A four week extension may be granted if lodging via a tax agent.
No additional extension is available for the October to December quarter as an extension to 28 February is automatically applied.
Monthly activity statements are due on 21st day following the end of the month. For example, the July activity statement will be due on 21 August.
No extensions are available for monthly activity statements.
Superannuation guarantee payments are due for lodgement and payment on 28th day following the end of the associated quarter. For example the July to September activity Statement will be due on 28 October.
No extensions are available for these payment. If you employer workers, you have an obligation to pay super when it falls due, otherwise penalties will apply.
In order to claim a tax deduction for SG payments in the current year, payments must have reached the employee’s superfund bank account by 30 June.
If you’re in the building and construction industry, you may be required to report payments you have made to subcontractors. Reporting of these payments is due for on 28 August each year.
Strictly speaking, all tax returns are due for lodgment by 31 October each year, however, if you lodge through a tax agent, you will likely receive an extension to a later date. The date of extension will depend on several factors such as your lodgment history, how much income you reported on your previous tax return, and the type of entity your lodging a tax return for (if not an individual).
Most individuals who lodge through a tax agent, will have a lodgment date of 15 May the following year. We will be in touch regarding your specific lodgment date.