August

Key Lodgment and Payment Dates

Date	Obligation
14 August	Due date for lodging the PAYG withholding payment summary annual report for: large withholders whose annual withholding is greater than $1 million payers who have no tax agent or BAS agent involved in preparing the report.
21 August	July monthly activity statement – due date for lodging and paying.
25 August	Quarterly activity statement, quarter 4, tax agents and BAS agents – due date for lodging and paying if you are lodging using one of the following: electronic lodgment service (ELS) electronic commerce interface (ECI) Tax Agent Portal BAS Agent Portal Standard Business Reporting (SBR).
28 August	Due date for lodging the Superannuation guarantee charge statement – quarterly, and paying the super guarantee charge for quarter 4, if the employer did not pay enough contributions on time. Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to the ATO. Note: The super guarantee charge is not tax deductible. For help working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use the ATO Super guarantee charge statement and calculator tool.
28 August	Taxable payments annual report – building and construction industry.