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Key BAS & Payroll Lodgement Dates

As registered BAS agents, we make sure your ATO reporting—such as BAS, IAS, payroll, and superannuation—is lodged accurately and on time. With strict due dates throughout the year, staying on top of your obligations is essential to avoid penalties. Below is a summary of the key lodgement deadlines for Australian businesses.

BAS (Business Activity Statement) Deadlines:

  • Monthly BAS: Due by the 21st of the following month.

  • Quarterly BAS:

    • Q1 (July – September): Due 28 October (25 November with BAS agent)

    • Q2 (October – December): Due 28 February (no extension)

    • Q3 (January – March): Due 28 April (26 May with BAS agent)

    • Q4 (April – June): Due 28 July (25 August with BAS agent)

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IAS (Instalment Activity Statement):

  • Monthly PAYG Instalments: Due by the 21st of each month.

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Superannuation Guarantee (SG) Payment Due Dates:

  • Q1 (1 July – 30 September): Due 28 October

  • Q2 (1 October – 31 December): Due 28 January

  • Q3 (1 January – 31 March): Due 28 April

  • Q4 (1 April – 30 June): Due 28 July
    Note: Super must be received by the employee's fund by the due date.

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Single Touch Payroll (STP):

  • Each pay run: Must be reported on or before the payment date.

  • End-of-Year Finalisation: Due by 14 July.

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