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  • August

    Key lodgment and payment dates for business for August.

    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

    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.
    Last modified: 25 Sep 2019QC 32041