Mark your calendar… important dates
Every financial year there are important dates to remember for your business, so make a note.
Firstly, these key tax dates relate to compulsory lodgement of information to the Australian Taxation Office. Secondly, for your business to remain ATO compliant we recommend you mark your calendar. Lastly and most importantly this will mean your business financial reporting will not fall behind.
Over the next three months and the last quester for the 2023 financial year, dates include the following;
Important dates in April 2023
21 April
- Lodge and pay March 2023 monthly BAS.
28 April
- Lodge and pay quarter 3, 2022–23 BAS if electing to receive and lodge by paper and not an active STP reporter.
- Make super guarantee contributions for quarter 3, 2022–23 to the funds by this date.
NOTE: Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 May 2023.
The super guarantee charge is not tax deductible.
Important calendar dates for May 2023
21 May
- Lodge and pay April 2023 monthly BAS.
26 May
- Lodge and pay eligible quarter 3, 2022–23 BAS if you receive and lodge electronically.
28 May
- Lodge and pay quarter 3, 2022–23 Superannuation guarantee charge statementif did not pay enough contributions on time.
NOTE: Employers who lodge a Superannuation guarantee charge statement can choose to offset contributions paid late to a fund against their super guarantee charge for the quarter.
Note: The super guarantee charge is not tax deductible.
Calendar dates to remember for June 2023
21 June
- Lodge and pay May 2023 monthly BAS.
30 June
- Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2022–23 financial year.
Are you behind in your lodgements? CVW Accounting can negotiate with the ATO on your behalf so touch base today to get your ATO compliance back on track.
Important dates for ATO compliance
CVW Accounting staff are often asked questions about due dates therefore below is a list that includes generic lodgement dates for;
- Superannuation contribution due dates,
- Quarterly BAS Statement due dates
- Monthly BAS / IAS Statement due dates
If you are behind with your lodgements hence have questions, contact us for more information.
SUPERANNUATION CONTRIBUTION DUE DATES
for the period due date
July to September 28 October
October to December 28 January
January to March 28 April
April to June 28 July
QUARTERLY BUSINESS ACTIVITY STATEMENT DUE DATES
for the period due date
July to September 28 October
October to December 28 February
January to March 28 April
April to June 28 July
MONTHLY BUSINESS ACTIVITY STATEMENT / INSTALMENT ACTIVITY STATEMENT DUE DATES
July 21 August
August 21 September
September 21 October
October 21 November
November 21 December
December 21 January
(do you see a pattern here?)
January 21 February
February 21 March
March 21 April
April 21 May
May 21 June
June 21 July
This CVW Accounting blog was first published in February 2017 and has been regularly updated with relevant dates.
