April 2023

Information for registered agents about preparing and lodging tax statements and returns due in April 2023.

21 April

• Lodge and pay quarter 3, 2022–23 PAYG instalment activity statement for head companies of consolidated groups.
• Lodge and pay March 2023 monthly business activity statement.

28 April

• Lodge and pay quarter 3, 2022–23 activity statement if electing to receive and lodge by paper and not an active STP reporter.
• Pay quarter 3, 2022–23 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
• Make super guarantee contributions for quarter 3, 2022–23 to the funds by this date.
  
  Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 May 2023.
  
  Note: The super guarantee charge is not tax deductible.

30 April

• Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2022–23.
• Lodge lost members report for the period 1 July 2021 to 31 December 2022.

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