Key Dates

Date Category Description
21 July 2019 Activity Statements

Due date for lodgement and payment of June 2019 monthly business activity statement.

Due date for lodgement and payment of Quarter 4, 2018-19 PAYG instalment activity statement for head companies of consolidated groups.

28 July 2019 Activity Statements

Due date for lodgement and payment of Quarter 4, 2018-19 activity statement if lodging by paper.

Payment of Quarter 4, 2018-19 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment notice.

28 July 2019 Super Guarantee Contributions

Make super guarantee contributions for quarter 4, 2018-19 to funds by this date.

Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 August 2019.

Note: The super guarantee charge is not tax deductible.

14 August 2019 PAYG Withholding

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 2019 Activity Statement

Due date for lodgement and payment of July 2019 monthly business activity statement.

25 August 2019 Activity Statement

Due date for lodgement and payment of quarter 4, 2018-19 activity statement if you lodge electronically.

28 August 2019 Superannuation Guarantee Charge Statement

Due date for lodgement and payment of quarter 4, 2018-19 Superannuation Guarantee Charge Statement – quarterly if the employer did not pay enough contributions on time.

Employers who lodge a Superannuation Guarantee Charge Statement – quarterly can 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 2019 Activity Statement

Lodgement and payment of August 2019 monthly business activity statement.

30 September 2019 PAYG Withholding

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.

Lodge Annual TFN withholding report 2019 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

 

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.