CLIENT E-BRIEF – ATO LODGEMENT DATES

These dates are from the ATO website and do not take into account possible extensions.

See ATO Due dates by month to check monthly lodgment and payment dates.

BAS/IAS Monthly Lodgements
Final dates for lodgements and payments:

July Activity Statement: 21 August 2021

August Activity Statement: 21 September 2021

BAS Quarterly Lodgements
Final dates for lodgements and payments:

4th Quarter 2021 Financial Year:
June Quarter 2021 (incl. PAYGI)

28 July, 2021

1st Quarter 2022 Financial Year:
September Quarter 2021
(incl. PAYGI)
28 October, 2021

When a due date falls on a Saturday, Sunday or Public Holiday*, you can lodge or pay on the next business day.

*A day that is a public holiday for the whole of any state or territory in Australia.

Due date for super guarantee contributions:

4th Quarter 2021 Financial Year:
April to June 2021 – contributions must be in the fund by 28 July, 2021

1st Quarter 2022 Financial Year:
July to September 2021 – contributions must be in the fund by 28 October, 2021

Late payments of superannuation are not tax deductible.

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Source: The ICB Newsletter, Vol 13 Issue 2, August 2021