Key Dates

Date Category Description
21 July 2017 Monthly Activity Statement

Due date for lodgement and payment of June 2017 monthly activity statement.

PAYG Instalment Activity Statement

Due date for lodgement and payment of quarter 4, 2016-17 PAYG instalment activity statement for head companies of consolidated groups.

28 July 2017 Quarterly Activity Statements

Due date for lodgement and payment of quarter 4, 2016-17 activity statement if lodging by paper.

Due date for payment of quarter 4, 2016017 instalment notice (form R, S or T). Lodgement is only required if you are varying the instalment amount.

Super Guarantee Contributions

Due date for payment of super guarantee contributions for quarter 4, 2016-17 to funds by this date.

Employers who do not pay minimum super contributions for quarter 4, 2016-17 by this date must pay the super guarantee charge and lodge a Superannuation Guarantee Charge Statement – Quarterly (NAT 9599) by 28 August 2017. Note: The super guarantee charge is not tax deductible.

14 August 2017 PAYG Withholding Payment Summary Annual Report

Due date for lodgement of PAYG withholding payment summary annual report for:

  • large withholders whose annual withholding is greater than $1 million
  • payers who have no tax agent or BAS agent involved in preparing the report
21 August 2017 Monthly Activity Statements

Due date for lodgement and payment of July 2017 monthly activity statement.

25 August 2017 Quarterly Activity Statement

Due date for lodgement and payment of quarter 4, 2016-17 activity statement – if you lodge electronically.

28 August 2017 Superannuation Guarantee Charge Statement

Due date for lodgement and payment of quarter 4, 2016-17 Superannuation Guarantee Charge Statement – Quarterly if the employer did not pay enough contributions on time.

Employers who lodge a Superannuation Guarantee Charge Statement – Quarterly┬ácan choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge. Note: The super guarantee charge is not tax deductible.

21 September 2017 Monthly Activity Statement

Due date for lodgement and payment of August 2017 monthly activity statement.

30 September 2017 PAYG Withholding Payment Summary Annual Report

Due date for lodgement of PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent.

If a payer has only closely held payees and their tax agent helps prepare their report, they may be eligible for a concession to lodge this report by the due date of their tax return.

Note

As some dates may vary, please ensure you contact the ATO to double check any dates in question.
When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.