CLIENT E-BRIEF – JobKeeper & ATO Lodgement Dates

Claiming September JobKeeper Payments

To receive the JobKeeper Payment for September, a monthly business declaration must be completed  between 1 to 14 October 2020. The earlier this is done, the sooner businesses will be reimbursed.

To be eligible to receive JobKeeper Payments from JobKeeper fortnight 14 onwards, businesses need to demonstrate a decline in actual GST turnover in the September 2020 quarter relative to a comparable period. This must be completed by the 31 October 2020 to determine and submit the decline in turnover information for the September 2020 quarter through ATO online services.

ATO Lodgement Dates

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

BAS/IAS Monthly Lodgement – August Activity Statement:  21st September 2020 final date for lodgement and payment.

BAS/IAS Monthly Lodgement – September Activity Statement:  21st October 2020 final date for lodgement and payment.
1st Quarter of FY 2021: BAS Lodgement – September Quarter 2020 (including PAYGI) 28th October, 2020 final date for lodgement & payment

2nd Quarter of FY 2021: BAS Lodgement – December Quarter 2020 (including PAYGI) 28th February, 2021 final date for lodgement & payment

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

Due date for super guarantee contributions, for:

1st Quarter of FY 2021, July to September 2020 – contributions must be in the fund by 28th October 2020.

Late payments of superannuation are not tax deductible.

Note that the deduction is allowed in the year that the payment is made. Therefore, for the fourth quarter, if the business wants to claim the tax deduction in the same financial year as the SGC is incurred, the payment must be received into the super fund by that 30 June.

Refer to the ATO for details regarding any SGC charges applicable if not paid by due date.