BUSINESS REPORTING DUE DATES

DATES TO REMEMBER

    • MONTHLY REPORTS

      • If you lodge and pay your BAS monthly, the due date is usually on the 21st day of the month following the end of the taxable period. For example, a December monthly BAS is due on 21 January.

      • BAS Agents are not generally granted extensions of time for the lodgement and payment of monthly BAS Lodgements.

    • QUARTERLY REPORTS

      • If you report and pay your BAS quarterly, you must lodge and pay your Quarterly report by 28th day of the month following the end of the taxable period. For example Q1 July-Sept is due by 28th August.

      • BAS Agents are generally granted additional time for the lodgement and payment of quarterly BAS lodgements being by the 25th Day of the second month following the end of the taxable period.

    • ANNUAL REPORTS

      • In certain circumstances the date for lodgement and payment of annual BAS reports would be in line with Quarter 3 reporting requirements, being the 28th of the following month or for BAS Agents the 25th day of the second month following the reporting period.

  • Payroll tax is levied on wages paid or payable by an employer to its employees when the total taxable wages of an employer (or group of employers) exceeds a threshold amount. Payroll tax is self-assessed and lodged by the employer.

    • If you are required to report on Payroll Tax Monthly the due date for lodgements and payments is the 7th of the month following the end of the period

    • If you are required to report on Payroll Tax Quarterly the due date for lodgements and payments is the 21st of the month following the end of the period

    • If you are required to report on Payroll Tax Half Yearly the due date for lodgements and payments is the 16th of the month following the end of the period

    • If you are required to report on Payroll Tax Annually the due date for lodgements and payments is the 21st of the month following the end of the period for VIC, TAS, NT & WA and 28th of the month for the end of the period for QLD, ACT

  • Rates and thresholds apply to contributions, employment termination payments, super guarantee and co-contributions. From 1 July 2023, the super guarantee rate is 11%. Further increases of 0.5% are scheduled each financial year until 2025 when the rate reaches 12%.

    • If you registered to report monthly Superannuation. Lodgements and payments are due by the 28th of the month following the end of the period

    • If you registered to report quarterly for Superannuation. Lodgements and payment are due by the 28th of the month following the end of the period

  • LSL needs to be accounted for and paid as per the State or Territory regulations.

    • If you are required to report on Portable Long Service Leave Quarterly (ACT) the due date for lodgement and payment is the 30th of month following the end of the period

    • If you are required to report on Portable Long Service Leave Yearly (NSW) the due date for lodgement and payment is the 30th of month following the end of the period NSW

    • ACT LSL Portable

    • NSW LSL Portable

    • NT LSL

    • QLD LSL

    • SA LSL

    • TAS LSL

    • VIC LSL

    • WA LSL