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Due Dates - August 2014

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 2014 monthly activity statement due for lodging and paying.

25 August

Due date for lodgment and payment of quarterly activity statement for quarter 4 201314 by tax agents and BAS agents 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 201314 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.


Due Dates - September 2014

21 September

Due date for lodging and paying August 2014 monthly activity statement.

30 September

Due date for lodging the PAYG withholding payment summary annual report for payers whose registered agent (BAS agent or tax agent) helped prepare the report.

If a payer has only closely held payees and their tax agent helps prepare their report, they may be eligible for a concession to lodge this report by the due date of their tax return.

Due date for lodgment of Annual TFN Withholding Report 2014 when a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.







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Last modified: 03/04/2014