ATO Lodgement Dates

BAS/IAS Monthly Lodgement – due by 21st of the following month

BAS Quarterly Lodgement – due by 28th of the month following the end of the quarter

  • Jul-Sep due by 28th October
  • Oct-Dec due by 28th February (special concession for holiday season)
  • Jan-Mar due by 28th April
  • Apr-Jun due by 28th July

Superannuation Guarantee Contributions – due by the 25th of the month following the contribution period.

Late contributions may be subject to a Superannuation Guarantee Charge.  If this occurs then the contributions have to be paid but are no longer a tax deduction to the employer and fines will also apply.