Key Dates – August 2019
|14 Aug 2019||PAYG withholding||Due date for the following entities to lodge the PAYG payment summary statement for the year ended 30 June 2019:
Types of payment summaries that may need to be reported include:
Small and medium withholders who use a tax agent or BAS agent to prepare this report can lodge by 30 Sep 2019 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only).
|14 Aug 2019||Superannuation||Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments(DASPs) made during the year ended 30 June 2019, if the payers are also required to lodge the PAYG payment summary statement as noted above.
Superannuation funds and RSA providers that are not required to lodge the PAYG payment summary statement must report DASPs in a separate annual report by 31 Oct 2019.
|14 Aug 2019||Employee share schemes||Due date for providers of interests in employee share schemes (ESS interests) to lodge the Employee share scheme (ESS) annual report for the year ended 30 June 2019.|
|21 Aug 2019||Activity statements||Due date to lodge and pay monthly activity statements for July 2019. Tax obligations that may be payable include:
|25 Aug 2019||Activity statements||Due date to lodge and pay quarterly activity statements for the June 2019 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:
The due date to lodge and pay is 28 Jul 2019 if lodged on paper.
|28 Aug 2019||Superannuation||Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jul 2019 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.|
- As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
- When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.