Key Lodgment and Payment Dates
| Date | Obligation |
| 21 November | October monthly activity statement – due date for lodging and paying. |
| 25 November | Quarterly activity statement, quarter 1, due date for lodging and paying if you are lodging via one of the following:
|
| 28 November | Due date for lodging Superannuation guarantee charge statement – quarterly and paying the super guarantee charge for quarter 1, 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. |