Typing on Computer_edited.jpg

Business Activity Statements

If you are a business registered for GST you need to lodge a business activity statement (BAS).

Your BAS will help you report and pay your:

  • goods and services tax (GST)

  • pay as you go (PAYG) instalments

  • PAYG withholding tax

  • other taxes.

I can help you lodge your activity statements.

Quarterly Business Activity Statements

Below are the standard due dates for quarterly lodgements:

Quarter 1 - July, August and September due 28 October.

Quarter 2 - October, November and December due 28 February.

Quarter 3 - January, February and March due 28 April.

Quarter 4 -  April, May and June due 28 July.

If the due dates above fall on a weekend or public holiday, you have until the next business day to lodge and pay.

A later lodgment and payment due date does not apply for Quarter 2 because the due date already includes a one month extension.

If you complete your own Business Activity Statements (BAS) online, you may be eligible for an extra two week extension.

If I complete your Business Activity Statements for you I have a further extension. 

Monthly Business Activity Statements

The due date to lodge and pay your monthly BAS is the 21st day of the month following the end of the taxable period.

For example, a July monthly BAS is due on 21 August.

If your GST turnover is $20 million or more, you must report and pay GST monthly and lodge your activity statements online.

Taxable Payments Annual Report

Businesses and government entities who make payments to contractors may need to report these payments and lodge a Taxable payments annual report (TPAR).

Contractors can include subcontractors, consultants and independent contractors.

They can operate as sole traders (individuals), companies, partnerships or trusts.

A TPAR must be lodged by 28 August each year.

Taxable payments annual report | Australian Taxation Office (ato.gov.au)

Superannuation Guarantee

You must pay super for eligible employees to avoid the super guarantee charge. Payments can be made at least 4 times a year. This applies from the day employees start working for you.

Payment due dates occur quarterly.

Quarter 1 - 1 July to 30 September due 28 October

Quarter 2 - 1 October to 31 December due 28 January.

Quarter 3 - 1 January to 31 March due 28 April.

Quarter 4 - 1 April to 30 June due 28 July.

When a super due date falls on a weekend or public holiday, you can make the payment on the next business day.

You can also make payments more frequently than quarterly, for example fortnightly or monthly. If you do, ensure you pay your total super guarantee (SG) contribution for the quarter by the due date.

If you have missed or late super payments, you may need to pay the superannuation guarantee charge (SGC).

Fair Work Ombudsman

The Fair Work Ombudsman is a great tool to give you information and advice about your workplace rights and obligations.

Fair Work Ombudsman website

Australian Taxation Office

FB Cover Banner Slide 4 (1)_edited.jpg