Key Dates for Compliance

Some key dates for you to remember…

• Monthly IAS or BAS are due by the 21st of the next month*
• Quarterly BAS are due the 28th of month after quarter end (ie March, June & September), the exception is December where the return is not due until 28th February*
• Superannuation is due on the 27th of month after quarter* – as a minimum, however these can be paid more regularly to avoid large quarterly payments.  Beware salary sacrifice should be paid with payroll frequency.
• Worker’s Compensation Returns are usually annual – but dependant upon their inception date and you will need to refer to your own documentation.
• Payment Summaries are due to employees by the 14th July and due to be lodged by 14th August to the ATO
• TPAR (Taxable Payments Annual Review) – for Subbies in the B&C industry in 2018, but extending to cleaners and couriers on the 1st July 2018 – this is 28th August

*When a due date falls on a Saturday, Sunday or Public Holiday, you can lodge or pay on the next business day. A public holiday is a day that is a public holiday for the whole of any state or territory in Australia