August 22
21/08 July BAS Due IF Paying Monthly
28/08 Taxable payments annual report (TPAR) Due
31/08 WorkCover due date for declaration of remuneration
September 22
21/09 August BAS Due IF Paying Monthly
16/09 WorkCover early premium payment due
30/09 WorkCover full premium due
30/09 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
October 22
21/10 September BAS Due IF Paying Monthly
28/10 Quarter 1 BAS due IF lodging via paper
28/10 Make super guarantee contributions for quarter 1, 2022–23 to funds by this date**
**If you are using software (i.e. Xero, MYOB) to process super then super due dates will be earlier to allow time for the funds to clear the employee’s super funds.
November 22
21/10 October BAS Due IF Paying Monthly
25/11 Quarter 1 BAS due if you lodge electronically
28/10 Lodge and pay quarter 1, 2022–23 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.
December 22
21/10 November BAS Due IF Paying Monthly
| Due Date (if lodging via paper) | Due Date (if lodging through a BAS agent) | |
|---|---|---|
| Quater 1 (1 July 2022 – 30 September 2022) | 28 October 2022 | 25 November 2022 |
| Quarter 2 (1 October 2022 – 31 December 2022) | 28 February 2023 | 28 February 2023 (no extension) |
| Quarter 3 (1 January 2023 – 31 March 2023) | 28 April 2023 | 25 May 2023 |
| Quarter 4 (1 April 2023 – 30 June 2023) | 28 July 2023 | 25 August 2023 |
Monthly:
If your GST turnover is $20 million or more, you must report and pay GST monthly and lodge your activity statements online. It’s not common practice, however some businesses will elect to pay their activity statements monthly despite an annual turnover of less than $20 million.
The due date to lodge and pay your monthly BAS is the 21st day of the month following the end of the taxable period. For example, a July monthly BAS is due on 21 August. Monthly reporting do not generally attract an extension, even if lodging through a registered BAS agent.
| Month | Due Date |
|---|---|
| July | 21 August |
| August | 21 September |
| September | 21 October |
| October | 21 November |
| November | 21 December |
| December | 21 January |
| January | 21 February |
| February | 21 March |
| March | 21 April |
| April | 21 May |
| May | 21 June |
| June | 21 July |
Annual:
If you have voluntarily registered for GST, that is you earn lower than the $75,000 threshold ($150,000 for not-for-profit bodies), you can elect to lodge your activity statements annually.
In this case, your activity statement will be due the same time you lodge your income tax return. If you aren’t lodging an income tac return, the due date will be 28 February following the annual tax period.
Frequently Asked Questions
You must lodge a Business Activity Statement if your turnover exceeds $75,000 and thus are registered for GST ($150,000 for not-for-profits).
If you have not contacted the ATO prior to the due date with an explanation as to why you are unable to lodge your activity statement on time, you may be charged late penalties and interest.
The ATO oftentimes understands if you are unable to pay your activity statements. Contact the ATO as soon as possible before the due date to arrange a payment plan.
