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.