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

The business remain responsible for ensuring that the necessary information is with us in time.

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

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

November Activity Statement: 21 December 2021

December Activity Statement: 21 January 2022

BAS Quarterly Lodgements
Final dates for lodgements and payments:

2nd Quarter 2022 Financial Year:
December Qtr (incl. PAYGI)
28 February, 2022

3rd Quarter 2022 Financial Year:
March Qtr (incl. PAYGI)
28 April, 2022

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:

2nd Quarter 2022 Financial Year:
October to December 2022 FY – contributions must be in the fund by 28 January, 2022

3rd Quarter 2022 Financial Year:
January to March 2022 FY – contributions must be in the fund by 28 April, 2022

Late payments of superannuation are not tax deductible. If your business has overdue superannuation guarantee payments and you are unsure of how to proceed, please contact us to discuss.

The Institute of Certified Bookkeepers
Vol 13 Issue 5
November 2021