The following due dates should be noted by all of our corporate clients and those who run a business. The due dates are the same for each financial year, unless otherwise stated. Failing to lodge a BAS or IAS on time will result in a significant penalty, and failing to make payments on time may result in general interest charges being applied. Failing to make a compulsary superannuation contribution for employees may result in criminal charges (in extreme cases). In other words, these dates are extremely important for business people, and you should use this site as a point of reference whenever you are unsure about a due date.

Due dates

Business Activity Statements (BAS) - Quarterly
- 28th February
- 28th April
- 28th July
- 28th October

Income Activity Statements (IAS) - Monthly
- 21st day of the month following the activity month. For example, a March Income Activity Statement is due on 21st April.

Superannuation payments
- 28th April
- 28th July
- 28th October
- 28th January 2006

PAYG Payment Summaries (for employers)
- Provide to employee by 14th July
- Provide to ATO by 14th August
(or 30th September for our clients)

PAYG Payment Statements (for employers)
- Provide to ATO (along with the relevant Payment Summaries) by 14th August
(or 30th September for our clients)

ATO: MORE COMPREHENSIVE LIST OF DATES