Key Dates for ATO

Prepare & Lodge - Due Dates

BAS – Quarterly

  • Q1 July to September - due 28th October
  • Q2 October to December - due 28th February
  • Q3 January to March - due 28th April
  • Q4 April to June - due 28th July

BAS – Monthly

  • Due 21st the following month

Tax Returns

  • Company - 31st March
    If prior year not lodged, then due on 31st October
  • Individual – 31st March
    If prior year not lodged, then due on 31st October
  • Trust – 31st March
    If prior year not lodged, then due on 31st October
  • SMSF - 31st March
    If prior year not lodged, then due on 31st October

Taxable Payment Reports

  • 28th August - Taxable payments annual report (TPAR)

Payment Summary Statements

  • 14 August - Lodge PAYG withholding payment summary annual report

Software

With the new rules and regulations being introduced by the ATO, it is advisable to use an accounting package to report the following:

  • Single Touch Payroll – Lodged every pay run
  • Contractor Payments – lodged annually
  • Super Reporting
  • Payroll

Accounting Packages