Missing an ATO deadline isn’t just stressful – it’s expensive. Penalties start at $210 for every 28 days you’re late, and the ATO isn’t always in a forgiving mood. Whether you’re running payroll, paying GST quarterly, or just trying to keep on top of your tax return, knowing what’s due and when is one of the most practical things you can do for your business.
Here’s a clear rundown of the key ATO lodgement dates and what each one actually means for you.
When is my tax return due?
For most businesses with a standard 30 June financial year end, your tax return is due by 15 May the following year. So for the financial year ending 30 June 2024, your return is due by 15 May 2025.
If you’re owed a refund – say, through the R&D Tax Incentive – it’s worth getting your return lodged as early as possible so the cash comes back sooner rather than later. A registered tax agent (like us) can also access extended lodgement deadlines in some cases.
You may also need to pay PAYG instalments if the ATO has put you on a quarterly payment schedule. These are estimates of your annual income tax liability, broken into four payments and usually handled through your quarterly BAS.
When is my BAS due?
Your Business Activity Statement (BAS) is how the ATO collects GST payments and processes GST refunds. If you’re registered for GST, you need to lodge one.
Most businesses lodge quarterly, with BAS due on the 28th of the month after the quarter ends:
| Quarter | Due Date |
|---|---|
| July – September | 28 October |
| October – December | 28 February |
| January – March | 28 April |
| April – June | 28 July |
If you’re also paying PAYG instalments, these get rolled into your BAS at the same time.
What are the payroll-related lodgement dates?
Once you’ve got employees, the lodgement calendar gets a bit busier. Here’s what to keep track of:
PAYG Withholding This is the tax you deduct from your employees’ wages and send to the ATO. If you’re withholding $25,000 or less per year, it’s included in your quarterly BAS. Above that threshold, you’ll need to lodge monthly Instalment Activity Statements (IAS), typically due by the 21st of the following month – for example, the July IAS is due 21 August.
Superannuation Super contributions are due quarterly, on the 28th of the month after each quarter ends:
| Quarter | Due Date |
|---|---|
| July – September | 28 October |
| October – December | 28 January |
| January – March | 28 April |
| April – June | 28 July |
Missing a super deadline has its own consequences beyond ATO penalties – you may lose the tax deduction and face the Superannuation Guarantee Charge, which is more painful than the standard late-lodgement fine.
Annual payroll statements
- PAYG Payment Summaries to employees: due 14 July
- PAYG Payment Summary Annual Report to the ATO: due 14 August
If you’re using Single Touch Payroll (STP), which is now mandatory for all employers, the annual reporting process is largely automated through your payroll software.
State-based payroll tax This one catches a lot of founders off guard. Payroll tax is a state and territory tax on wages, and each jurisdiction has its own rate and threshold. In broad terms, you’ll start to hit it around $47,000 per month in wages – but check your specific state’s threshold as they vary significantly.
What’s the full lodgement calendar at a glance?
Here’s a quick reference for the key dates across the year:
| Lodgement | Due Date |
|---|---|
| PAYG Payment Summary to employees | 14 July |
| Jun IAS | 21 July |
| Apr-Jun BAS | 28 July |
| Apr-Jun Super | 28 July |
| PAYG Payment Summary to ATO | 14 August |
| Jul IAS | 21 August |
| Aug IAS | 21 September |
| Jul-Sep BAS | 28 October |
| Jul-Sep Super | 28 October |
| Oct IAS | 21 November |
| Nov IAS | 21 December |
| Oct-Dec Super | 28 January |
| Jan IAS | 21 February |
| Oct-Dec BAS | 28 February |
| Feb IAS | 21 March |
| Jan-Mar BAS | 28 April |
| Jan-Mar Super | 28 April |
| Prior year tax return | 15 May |
| Apr IAS | 21 May |
| May IAS | 21 June |
What happens if I miss a due date?
The ATO can and does apply penalties for late lodgements. The standard penalty is $210 for every 28-day period your lodgement is overdue, up to a maximum of five periods ($1,050). While the ATO can sometimes be lenient for a first offence, it’s not something to rely on – and interest charges on unpaid amounts add up quickly.
If you know you’re going to miss a deadline, the best move is to contact the ATO (or have your accountant do it) before the date, not after. Proactive communication goes a long way.
Staying on top of it all
If keeping track of all these dates sounds like a lot – it is. Between BAS, IAS, super, payroll tax and your annual return, the ATO compliance calendar is basically a part-time job on its own.
That’s why a lot of founders hand this off to their accountant or bookkeeper. When you’re focused on building the business, the last thing you want is a surprise penalty because a quarterly super lodgement slipped through.
Our bookkeeping and tax services are built for exactly this – so the dates get managed proactively and you get reminders before anything is due, not after.
Please don’t take this as personal tax or financial advice – everyone’s situation is different. If you’d like to talk through your specific obligations, book a call with us.
