Important Dates

BAS / IAS

Monthly BAS and IAS – 21st of following month.

Quarterly BAS 3  2018 (Jan-Mar 2018) paper lodgements 28 April 2018. Business Portal due 11 May 2018. Electronic lodgements –  (if lodging through Effective Services or your tax agent) 26 May 2018

Quarterly BAS 4  2018 (Apr-Jun 2018) paper lodgements 28 July 2018. Business Portal due 11 August 2018. Electronic lodgements –  (if lodging through Effective Services or your tax agent) 25 August 2018

 

Quarterly Super payments* –by 28th day following end of quarter – due 28th April 2018 (for Jan-Mar 2018) and 28 July 2018 (for Apr-Jun 2018)  **

Your superannuation payment needs to be with the funds by 30 June to be entitled to the tax deduction in this financial year.

**Note: your required contributions must be received and banked by the funds by 28th day following the end of a quarter.  You may need to remit monthly if:

  • Your employees are making personal contributions
  • The employee’s Award requires it
  • It’s a requirement of the fund for insurance purposes

If you have recently started using a new clearing house such as MYOB or Xero, you may need to pay your contributions a few days earlier to make sure the payments are received by the funds on time.

NSW Payroll Tax   Annual reconciliations due 21 July.  Check other States OSR websites for due dates

Annual Payment Summaries – due to be given to staff by 14 July.  PAYG  Payment Summary annual report  lodgement due date 14 August

TPAR (Contractors report)  lodgement due date 28th August