Listed here are upcoming deadlines and once-off alerts for your business. Many of them won’t apply to you, but some will. Refer to this as a master list for your business planning. We’ve highlighted the simplest BAS-type dates in green. Dates given are for submission through a Tax Agent like us.
October is a very busy lodgement month. Plan in advance.
And remember, late superannuation payments are not tax deductible.
If you need help planning for any of these dates, contact us and get on top of it right away.
Australian Tax Office
August
- 21 August Lodge and pay July 2022 monthly business activity statement.
- 25 August Lodge and pay quarter 4, 2021–22 activity statement if you lodge electronically.
- 28 August Lodge and pay quarter 4, 2021–22 Superannuation guarantee charge statement if you as an employer didn’t pay enough contributions on time.
Note: Talk to us about possible offsets and tax implications. - 28 August Lodge Taxable payments annual report (TPAR)
The TPAR tells the ATO about payments that are made to contractors for providing services.
September
- 21 September BAS/IAS DUE Lodge and pay August 2022 monthly business activity statement.
- 30 September Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent excluding large withholders whose annual withholding is greater than $1 million.
- 30 September Lodge Annual TFN withholding report 2022 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.
October
21 October
- Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
- Lodge and pay quarter 1, 2022–23 PAYG instalment activity statement for head companies of consolidated groups.
- BAS/IAS DUE Lodge and pay September 2022 monthly business activity statement.
28 October
- QTRLY PAPER BAS/IAS DUE Lodge and pay quarter 1, 2022–23 activity statement if electing to receive and lodge by paper and not an active STP reporter. Pay quarter 1, 2022–23 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.
- 1ST QTR SUPER DUE Make super guarantee contributions for quarter 1, 2022–23 to funds by this date.
- Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2021–22 income year.
31 October
- Final date to for us to add new clients to our client list to ensure your 2022 tax return is covered by the lodgment program.
- Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2022.
- Lodge and pay Self-managed superannuation fund annual return for (taxable and non-taxable) new registrant SMSF if ATO advised the SMSF that the first-year return has a 31 October 2022 due date.
- Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2022:
- Some prosecuted clients may have a different lodgment due date – refer to the letter you received for the applicable due date.
- Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment.
- Payment (if required) for companies and super funds in this category is due on 1 December 2022.
- SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.
- Lodge Annual investment income report (AIIR).
- Lodge Departing Australia superannuation payments (DASP) annual report.
- Lodge Franking account tax return when both:
- the return is a disclosure only (no amount payable)
- you are are a 30 June balancer.
- Lodge PAYG withholding annual report no ABN withholding (NAT 3448).
- Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187). This report advises amounts withheld from payments to foreign residents for:
- interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR)
- royalty payments.
- Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for:
- entertainment and sports activities
- construction and related activities
- arranging casino gaming junket activities.
- Lodge lost members report for the period 1 January – 30 June 2022.
- Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2022–23.
NSW Revenue
- Annual Payroll Tax Reconciliation was due 28 July
- Reminder: monthly payments due within 7 days of end of month
