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.
July 2013 monthly activity statement – due date for lodging and paying.
Quarterly activity statement, quarter 4, 2012–13 – tax agents and BAS agents – due date for lodging and paying if you are lodging via one of the following:
electronic lodgment service (ELS)
electronic commerce interface (ECI)
Tax Agent Portal
BAS Agent Portal
Standard Business Reporting (SBR).
Taxable payments annual report for 2012–13 – due date for reports prepared and lodged by a tax agent. Note: This concessional lodgment arrangement is available for this year only and is not part of the lodgment program.
Due date for lodging the Superannuation guarantee charge statement – quarterly, and paying the super guarantee charge for quarter 4, 2012–13, 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.