BUSINESS ACTIVITY – Quarterly DUE DATESDue date
1. July, August and September28 October
2. October, November and December28 February
3. January, February and March28 April
4. April, May and June28 July

A later lodgment and payment due date does not apply for quarter 2 because the due date already includes a one month extension.

Super guarantee

Super guarantee contributions to be made to the super fund for every quarter.

Quarter 1 (July–September) – due 28 October

If you do not pay minimum super contributions for quarter 1 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 November.

Quarter 2 (October–December) – due 28 January

If you do not pay minimum super contributions for quarter 2 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 February.

Quarter 3 (January–March) – due 28 April

If you do not pay minimum super contributions for quarter 3 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 May.

Quarter 4 (April–June) – due 28 July

If you do not pay minimum super contributions for quarter 4 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 August.

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