Due Dates

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

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.

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.

Lodge and pay quarter 4, 2023–24 activity statement if you lodge electronically.

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.

Note: Employers who lodge a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

Lodge Taxable payments annual report (TPAR).

Note: The TPAR tells us about payments that are made to contractors for providing services. Some government entities also need to report the grants they have paid in a TPAR.

In any of these scenarios we are here to help – as this is a matter which clearly requires the expertise of a tax professional. Email us at [email protected] or call us on (08) 7078 3505