A comprehensive calendar outlining the key Australian tax, BAS, payroll, and superannuation deadlines for businesses

The dates are based on typical lodgement and payment schedules as set by the Australian Taxation Office (ATO). Note that some deadlines can vary depending on the size of the business, the frequency of BAS reporting, and whether you have a registered tax/BAS agent. It's important to confirm specific dates that apply to your business with the ATO or your tax professional.

Monthly Deadlines

BAS (Business Activity Statement) – Monthly Lodgers

If your business lodges BAS monthly (usually larger businesses):

• 21st of each month: BAS lodgement and payment for the previous month (e.g., January BAS is due 21st February).

Quarterly Deadlines

BAS (Business Activity Statement) – Quarterly Lodgers

For businesses that report quarterly (typically smaller businesses), BAS is due for lodgement and payment four times a year.

Quarter	Period Covered	BAS Lodgement and Payment Due Date
Q1	1 July – 30 September	28 October
Q2	1 October – 31 December	28 February (extended due to holidays)
Q3	1 January – 31 March	28 April
Q4	1 April – 30 June	28 July

PAYG Instalments – Quarterly Lodgers

If you're required to pay Pay As You Go (PAYG) instalments quarterly:

• Due Dates: The same as BAS quarterly dates (28 October, 28 February, 28 April, 28 July).

Superannuation Guarantee (SGC) Contributions

Superannuation payments for employees must be paid quarterly. These contributions must be received by the super fund by the following deadlines:

Quarter	Period Covered	Superannuation Payment Due Date
Q1	1 July – 30 September	28 October
Q2	1 October – 31 December	28 January
Q3	1 January – 31 March	28 April
Q4	1 April – 30 June	28 July

• Note: If super is not paid by the due date, you may incur the Superannuation Guarantee Charge (SGC) and be required to lodge an SGC statement.

  
  

Annual Deadlines

Tax Returns for Individuals and Small Businesses

• 31 October: Due date for lodging tax returns for individuals and businesses (if not using a tax agent).

  
  

• Extended Deadline: If you use a registered tax agent, you may have an extended deadline, usually between March and May of the following year, depending on when you engage your tax agent.

  
  

Single Touch Payroll (STP) Finalisation

For businesses using Single Touch Payroll (STP) to report wages, PAYG withholding, and super information:

• 14 July: Finalise STP for the previous financial year. Employers must submit final STP reports to the ATO to notify them of employee wages and superannuation contributions.

  
  

Fringe Benefits Tax (FBT)

• 31 March: FBT year ends.

  
  

• 21 May: FBT return and payment due (if applicable).

  
  

• 25 June: Lodgement due if you use a tax agent to lodge your FBT return electronically.

  
  

TFN Declarations

• Monthly: If your business employs new staff, their Tax File Number (TFN) declarations must be lodged with the ATO by the 21st of the following month after hiring.

  
  

Annual GST Return

• 31 October: For businesses not required to lodge BAS regularly but still registered for GST, the Annual GST Return is due in line with the business tax return (unless using a tax agent).

End of Financial Year (EOFY) Tasks

Superannuation Guarantee (SGC) Contributions

• 30 June: Ensure that all superannuation contributions for employees are paid for the financial year. Contributions paid after 30 June may not be tax-deductible for that year.

  
  

Stocktake (if applicable)

• 30 June: Businesses that maintain inventory should complete a stocktake by the end of the financial year.

  
  

Payment Summaries/Income Statements (for non-STP users)

For businesses not using STP to report employee wages:

• 14 July: Issue payment summaries (group certificates) to employees.

  
  

• 14 August: Submit the PAYG payment summary annual report to the ATO.

  
  

Key ATO Lodgement Dates Summary

Date	Obligation
21st Monthly	Monthly BAS lodgement and payment (for monthly BAS lodgers).
28 October	Q1 BAS lodgement and superannuation contributions due.
28 October	PAYG instalments for Q1 due (for quarterly PAYG payers).
28 January	Q2 superannuation contributions due.
28 February	Q2 BAS lodgement and PAYG instalments due (for quarterly lodgers).
28 April	Q3 BAS lodgement, super contributions, and PAYG instalments due.
28 July	Q4 BAS lodgement and super contributions due.
31 October	Individual and small business tax returns due (if not using a tax agent).
14 July	STP finalisation due, or payment summaries to employees if not using STP.
21 May	FBT return and payment due (if applicable).
31 March	FBT year ends.
14 August	PAYG payment summary annual report due (for non-STP users).

Notes:

• Tax Agent Extensions: Businesses using a registered tax or BAS agent may be granted an extension for certain lodgements, such as tax returns or BAS submissions.

  
  

• Electronic Lodgements: Lodging BAS, tax returns, and superannuation electronically can offer more flexibility and ensure compliance with deadlines.

This calendar can serve as a general guide for Australian businesses, but it’s important to consult the ATO or a tax professional to confirm the specific deadlines that apply to your business.