Reporting and lodgment dates

New law – From 1 July 2019 superannuation providers will be required to report and pay inactive low-balance accounts to the ATO. We will provide updates via our Super funds newsroom.

Reporting and lodgment dates are shown in the table below.

Where a due date falls on a weekend or public holiday, the lodgment or payment may be made on the first business day after the due date without incurring a penalty or general interest charge.

Super contributions surcharge payment dates and assessment variation advice lodgment dates are notional and subject to change.

Super contributions surcharge was abolished on 1 July 2005. We will continue to issue surcharge assessments in relation to contributions made before 1 July 2005. Members of constitutionally protected funds will also become liable for the surcharge upon exit from their fund.

Super funds' pay as you go (PAYG) instalments are notified on their activity statements. Lodgment of the activity statement and payment of any net amount must be made on or before the due date for lodgment.

See also

Tax agent lodgment program

Reporting and lodgment dates
Date	Description
28 July	Super guarantee contributions for quarter 4 (1 April – 30 June) Employers are to make contributions to the super fund by this date.
14 August	Due date for PAYG withholding payment summary – annual reports. Departing Australia super payment (DASP) payment summaries issued in the last financial year can be included in this report, or be reported separately by 31 October.
15 August	Super contributions surcharge and termination payments surcharge assessments issued.
28 August	Super guarantee charge statement – quarterly for quarter 4 (1 April – 30 June). Employers that did not make the required super guarantee contributions for the April-June quarter must lodge the statement by this date.
15 September	Due date for payment of super contributions surcharge and termination payments surcharge assessments issued on 15 August.
22 September	Due date for lodgment of super assessment variation advice, where applicable, for the variation of assessments issued on 15 August.
28 October	Super guarantee contributions for quarter 1 (1 July – 30 Sept) Employers are to make contributions to the super fund by this date.
31 October	Self-preparers Income tax return for all super funds due where prior year income tax returns are outstanding or where the previous income tax return was not lodged on time. SMSFs must complete the SMSF annual return. Tax agent clients Income tax return for all super funds due where prior year income tax returns are outstanding as at 31 October of the most recent financial year. SMSFs must complete the SMSF annual return. If all prior returns have been lodged by this date, the return for the last financial year is due as in the normal program. Member contributions statement (MCS) due for all super funds other than SMSFs. APRA annual return and audit report must be lodged with APRA by this date. PAYG withholding payment summary – annual report. Due if you did not report DASP data records by 14 August with other payment summaries you issued for the last financial year. Lost members statement. Last date to report lost members information for the period 1 January–30 June. Unclaimed super money statement. Last date to report and pay unclaimed super money for the period 1 January–30 June. Unclaimed super money statement for small or insoluble lost member accounts. Last date to report and pay small or insoluble lost member accounts for the period 1 January–30 June. Unclaimed super money statement for inactive low-balance accounts. Last date to report and pay inactive low-balance accounts for the period 1 January–30 June. Unclaimed super money statement for former temporary residents. Due date for the lodgment of statements and the payment of former temporary residents' unclaimed super to us.
15 November	Super contributions surcharge and termination payments surcharge assessments issued.
28 November	Super guarantee charge statement – quarterly for quarter 1 (1 July – 30 Sept). Employers who did not make the required super guarantee contributions for the July-September quarter must lodge the statement by this date.
1 December	Payment of income tax for taxable large/medium super funds. Lodgment of the return is due 31 January coming (except where there is a prior year income tax return outstanding as at 30 June of the most recent financial year).
15 December	Due date for the payment of assessments of super contributions surcharge and termination payments surcharge issued on 15 November.
22 December	Due date for the lodgment of super assessment variation advice, where applicable, for the variation of an assessment issued on 15 November.
28 January	Super guarantee contributions for quarter 2 (1 Oct–1 Dec). Employers are to make contributions to the super fund by this date.
31 January	Income tax return for taxable large/medium super funds as per latest year lodged. Due, unless required earlier. Remember, payment for super funds was due 1 December.
15 February	Super contributions surcharge and termination payments surcharge assessments issued.
28 February	Income tax return for non-taxable large/medium super funds as per latest year lodged. To be lodged. Income tax return for new registrant (taxable and non-taxable) SMSFs – SMSF annual return. To be lodged. Payment (if required) is also due on this date. Note New SMSFs that do not lodge through a tax agent must lodge by 31 October. This is the latest date that a self-preparing super fund can lodge. Income tax return for new registrant large/medium super funds. To be lodged. Payment (if required) is also due on this date. Super guarantee charge statement – quarterly for quarter 2 (1 Oct–31 Dec). Employers that did not make the required super guarantee contributions for the October–December quarter must lodge the statement by this date. Income tax return lodgment and payment due date for self-preparing entities that did not have to lodge or pay at an earlier date.
15 March	Due date for the payment of an assessment of super contributions surcharge and termination payments surcharge issued on 15 February.
22 March	Due date for the lodgment of super assessment variation advice, where applicable, for the variation of a surcharge assessment issued on 15 February.
31 March	Due date for the income tax return for tax agent clients for companies and super funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers, according to the lodgment program). Payment (if required) is also due on this date.
28 April	Super guarantee contributions for quarter 3 (1 Jan–31 March). Employers are to make contributions to the super fund by this date.
30 April	Lost members statement. Last date to report lost members information for the period 1 July–31 December. Unclaimed super money statement. Last date to report and pay unclaimed super money for the period 1 July–31 December. Unclaimed super money statement for small or insoluble lost member accounts. Last date to report and pay small or insoluble lost member accounts for the period 1 July–31 December. Unclaimed super money statement for inactive low-balance accounts. Last date to report and pay inactive low-balance accounts for the period 1 July 31 December. Unclaimed super money statement for former temporary residents. Due date for the lodgment of statements and the payment of former temporary residents' unclaimed super to us.
15 May	Income tax return or SMSF annual return. Due date for all super funds for tax agents' clients not allocated to other categories (refer to 31 October, 31 January, 28 February and 31 March). Due date for fund income tax returns not required earlier and not eligible for the 5 June lodgment concession date. Payment (if required) is also due on this date. Super contributions surcharge and termination payments surcharge assessments issued.
28 May	Super guarantee charge statement – quarterly for quarter 3 (1 Jan–31 Mar). Employers that did not make the required super guarantee contributions for the January-March quarter must lodge the statement by this date.
5 June	Income tax return for non-taxable or refund super funds as per latest year lodged as well as actual non-taxable or refund in current year. Due date for all super funds with a lodgment end date of 15 May, except large/medium business taxpayers (unless due earlier).
15 June	Due date for the payment of assessments of super contributions surcharge and termination payments surcharge issued on 15 May.
22 June	Due date for the lodgment of super assessment variation advice, where applicable, for a variation of a surcharge assessment issued on 15 May.

Last modified: 15 Dec 2022QC 24759