BAS – Quarterly reporting –

If lodged through ATO BAS an additional 4 weeks can be added to these dates.

QuarterDue date
1. July, August and September28 October
2. October, November and December28 February
3. January, February and March28 April
4. April, May and June28 July

Annual reporting

The due date to lodge and pay your annual GST return is 31 October. If you aren’t required to lodge a tax return then the due date is 28 February following the annual tax period. If you use a registered tax or BAS agent, different dates may apply.

Quarterly Superannuation Guarantee (SG) deadlines

SG quarterDate payment due
1 July – 30 September28 October
1 October – 31 December28 January
1 January – 31 March28 April
1 April – 30 June28 July

Lodging your TPAR

Your Taxable payments annual report (TPAR) is due by 28 August each year. Penalties may apply for not lodging your annual report by the due date.

If you have received a penalty from the ATO for overdue lodgements or are worried you may receive one, contact us for assistance. We may be able to have the fine removed depending on the reasons for overdue lodgements.