11 August

Activity statements

• Quarter 4 (April–June) activity statements lodged electronically – final date for lodgment and payment
  • refer to Lodging your activity statements online for information on your eligibility for this later due date
  • finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

14 August

PAYG withholding

• PAYG withholding payment summary annual report – final date for lodgment
  • use this to summarise all payments to your employees and other payees and the amounts withheld from salary and wages and other payments
  • these amounts should have been reported at labels W1 and W2 on previous financial year activity statements.

Employee Share Scheme (ESS) annual report

• ESS annual report – final day for lodgment.

21 August

Activity statements

• July monthly activity statements – final date for lodgment and payment.

GST

• Final date for eligible monthly GST reporters to elect to report GST annually.

28 August

Taxable payments annual report

• Taxable payments annual report due for lodgment for:
  • Building and construction industry
  • Government entities
  • Cleaning services
  • Courier or road freight services
  • Information technology services
  • Security, investigation or surveillance services

Superannuation

• Lodge and pay quarter 4 (1 April–30 June) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.
• You can choose to offset contributions you’ve paid late to a fund for each employee against the super guarantee charge for the quarter for those employees.
• You cannot claim an income tax deduction for the super guarantee charge.