Lodgement Dates - Small Business
Due dates below with a Tax or BAS Agent Concession
Monthly Activity Statement Lodgements
| Monthly | Due date |
| Activity statement | 21st of the following month |
| December activity statement | 21 February (If Turnover is under $10 Million & Lodging with a BAS/Tax agent) |
Quarterly Activity Statement Lodgements
| Quarterly | Original Due Date | Lodging with BAS/Tax Agent (or next business day when falls on a weekend) |
| September Qtr | 28 October | 25 November |
| December Qtr | 28 February | 28 February |
| March Qtr | 28 April | 25 May |
| June Qtr | 28 July | 25 August |
Super Guarantee Obligations for Employees
| Contributions for | Lodgement Due Date |
| 1 July – 30 September | 28 October |
| 1 October – 31 December | 28 January |
| 1 January – 31 March | 28 April |
| 1 April – 30 June | 28 July |
Other Important Lodgement Dates
| Report | Lodgement Day |
| End-of-year finalisation through STP for Employees | 14 July |
| Taxable Payments Annual Report (TPAR) | 28 August |
| End-of-year finalisation through STP for Closely Held Employees | 30 September |
| GST Annual Return | 28 February |
