Key dates - August 2016
Lodge 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.
Lodge and pay July 2016 monthly activity statement.
Lodge and pay quarterly activity statement for quarter 4, 2015–16 – tax agents and BAS agents – if you are lodging using:
- Electronic lodgment service (ELS)
- Electronic commerce interface (ECI)
- Tax Agent Portal
- BAS Agent Portal
- Practitioner lodgment service (PLS).
Lodge the Superannuation guarantee charge statement – quarterly and pay the super guarantee charge for quarter 4, 2015–16 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 us. 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 our Super guarantee charge statement and calculator tool.
Lodge Taxable payments annual report - building and construction industry.