|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:
|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:
|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.
- 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.