Quarterly activity statements have two sets of dates: the one you get if you lodge them yourself, and the one you get if a registered agent lodges them for you. For three quarters out of four the difference is about four weeks, on both the lodgement and the payment. That is the single cheapest thing an agent does for a small business.
The four quarters
| Quarter | Period | If you lodge | Lodged through us |
|---|---|---|---|
| Q1 | July to September | 28 October | 25 November |
| Q2 | October to December | 28 February | 28 February |
| Q3 | January to March | 28 April | 26 May |
| Q4 | April to June | 28 July | 25 August |
Q2 is the exception. Its standard date already sits two months after the quarter ends because of the December break, so there is no further concession on it.
Superannuation is a different date, and it does not move
Employee superannuation is due on 28 October, 28 January, 28 April and 28 July regardless of who lodges your BAS. There is no agent concession on super, and a late payment stops being deductible, which makes it one of the more expensive dates to miss.
We schedule super to leave the account with time to clear, because it has to be received by the fund by the due date, not sent on it.
What to have ready each quarter
- Every business account reconciled to the last day of the quarter
- Photos or copies of anything paid in cash
- An answer on anything we have flagged as unidentified
- Any asset bought or sold during the quarter, with the invoice
- Wages and super figures, if we do not run your payroll
If you cannot pay it
Tell us before the due date, not after. Lodging on time and asking for a payment arrangement is a completely different conversation with the ATO than lodging late with a debt attached. The lodgement and the payment are separate obligations, and meeting the first one protects you while you sort out the second.
The annual dates worth writing down
| Date | What it is |
|---|---|
| 14 July | Single Touch Payroll finalisation, so your staff can lodge |
| 31 October | The self-lodger cut-off for individual returns |
| 15 May | When most returns lodged through an agent are actually due |
| 30 June | The last day any tax planning decision can be made |
| Your ASIC anniversary | The company annual review date, set by when the company was registered |
Dates on this page are the standard lodgement dates and the agent concession dates as they currently stand. Your specific dates go in your engagement letter, because a few situations shift them.