Key Dates – August 2018
1300 JMB TAX (562 829)
Date Category Description
07 August Payroll tax Due date for entities in all states and territories except Northern Territory (NT) to lodge monthly payroll tax return for the month of July 2018 and pay payroll tax.
14 August PAYG withholding Due date to lodge the PAYG payment summary statement for the financial year ended 30th June 2018.
14 August 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 2018, 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 2018.
14 August 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 2018.
21 August Activity statement Due date for lodging and paying monthly activity statement for the month of July 2018. Activity statement includes the following tax obligations:

  • GST, wine equalisation tax and luxury car tax.
  • PAYG withholding (medium withholders).
  • PAYG instalment for monthly PAYG instalment payers.
21 August Payroll tax Due date for entities in Northern Territory (NT) to lodge monthly payroll tax return for the month of July 2018 and pay payroll tax.
25 August Activity statement Due date for lodging and paying quarterly activity statement for the June 2018 quarter (if lodging electronically through a tax agent or BAS agent). Activity statement includes the following tax obligations:

  • GST, wine equalisation tax and luxury car tax.
  • PAYG withholding:
    • for June 2018 (medium withholders).
    • for the June 2018 quarter (small withholders).
  • PAYG instalment for quarterly PAYG instalment payers.
  • FBT instalment.
28 August Superannuation Due date for lodging Superannuation guarantee charge statement – quarterly and paying the super guarantee charge for fourth quarter 2017-18, if the employer did not pay enough contributions on time (28 July). 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 ATO.
Note: The super guarantee charge is not tax deductible.

Note:

  • As some dates may vary, please contact Australian Taxation office (ATO) to double check.
  • 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.