| BUSINESS ACTIVITY – Quarterly DUE DATES | Due date |
|---|---|
| 1. July, August and September | 28 October |
| 2. October, November and December | 28 February |
| 3. January, February and March | 28 April |
| 4. April, May and June | 28 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.