Important!

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.

The Fair Work Ombudsman – Webinars

Education About Workplace Laws

The Fair Work Ombudsman (FWO) regularly offers free webinars on a range of topics for different  audience groups. At the FWO’s webinars, you’ll learn about workplace laws including relevant legislation changes, and the FWO’s free tools, resources and services

You can find out about the FWO’s upcoming webinars at www.fairwork.gov.au/webinars


ATO LODGMENT DATES

These dates are from the ATO website and do not account for possible extensions.

You remain responsible for ensuring that the necessary information is with us in time.

See ATO Due dates by month to check monthly lodgment and payment dates.

BAS/IAS Monthly Lodgements
Final dates for lodgements and payments:

October Activity Statement
21 November

November Activity Statement
21 December


BAS Quarterly Lodgements
Final dates for lodgements and payments:

1st Quarter Financial Year:
September Quarter 2022 (incl. PAYGI)

28 October

2nd Quarter Financial Year:
December Quarter 2022 (incl. PAYGI)

28 February

When a due date falls on a Saturday, Sunday or Public Holiday*, you can lodge or pay on the next business day.

*A day that is a public holiday for the whole of any state or territory in Australia.


Due date for super guarantee contributions:

1st Quarter Financial Year:
July to September – contributions must be in the fund by 28 October

2nd Quarter Financial Year:
October to December – contributions must be in the fund by 28 January

Late payments of superannuation are not tax deductible. If your business has overdue

Who Are ASBFEO?

Australian Small Business and Family Enterprise Ombudsman (ASBFEO)

ASBFEO provides assistance to small business and family enterprises and offers a way to provide their views on policy and programs to government. ASBFEO also assists and advocates for small businesses and family enterprises and provides access to dispute resolution services to assist businesses to resolve disputes.

Disputes & Assistance

Problems arise every day between businesses, their customers, suppliers and employees. Most of them are dealt with quickly and efficiently through common sense, but sometimes they turn into a dispute which needs further understanding to resolve it. The ASBEFO Assistance Team works with a broad range of businesses to provide one-to-one assistance for business disputes, including referral to government support and arranging alternative dispute resolution.

In general, there are five steps to dispute resolution:

If you require further assistance, the Australian Small Business and Family Enterprise Ombudsman Information Line can provide information and assistance, including helping you to identify the most appropriate service to resolve your dispute. You can contact the Information Line on 1300 650 460 or see ASBFEO – Disputes Assistance

Policy & Advocacy

ASBFEO understand the challenges facing small and family business. Their Advocacy Team undertakes a number of different activities to advocate for small businesses and family enterprises to improve policies affecting them.

  • Providing advice and insights to policy and decision makers.
  • Conduct research.
  • Deliver inquiries.
  • Comment on legislation.
  • Provide advice to Ministers.
  • Outreach and engagement activities.

ASBFEO provide advice and insights to policy and decision makers, conduct research, deliver inquiries, comment on legislation, provide advice to Ministers, undertake outreach and engagement activities. For more information see ASBFEO – Policy Advocacy

Resources

The Advocacy Team works with the Assistance Team to ensure that Australia is the best place to start, grow and transform a small business and family enterprise. They provide practical tips on handling everyday worries such as cash flow, staff concerns or paying suppliers, as well as mental health resources such as the NewAccess for Small Business Owners Program.

ASBFEO work closely with industry peers and networks to achieve better outcomes for small business and family enterprises.

At ASBFEO, their role is to support small businesses and family enterprises to enable them to grow and thrive. They provide resources to help you solve many problems. See link ASBFEO –Resources & Tools Centre

Stay up to date by subscribing to the ASBFEO monthly e-newsletter. You will receive updates on issues, outcomes and priorities from across the small business and family enterprise sector.

The Fair Work Ombudsman – Webinars

Education About Workplace Laws

The Fair Work Ombudsman (FWO) regularly offers free webinars on a range of topics for different  audience groups. At the FWO’s webinars, you’ll learn about workplace laws including relevant legislation changes, and the FWO’s free tools, resources and services.

You can find out about the FWO’s upcoming webinars at www.fairwork.gov.au/webinars

ATO info.

ATO LODGMENT DATES

These dates are from the ATO website and do not account for possible extensions.

You remain responsible for ensuring that the necessary information is with them on time.

See ATO Due dates by month to check monthly lodgment and payment dates.

BAS/IAS Monthly Lodgements
Final dates for lodgements and payments:

Monthly IAS

Due 21st of the following month

BAS Quarterly Lodgements
Final dates for lodgements and payments:

1st Quarter New Financial Year:
September Quarter (incl. PAYGI)

28 October

2nd Quarter Financial Year:
December Quarter (incl. PAYGI)

28 February

When a due date falls on a Saturday, Sunday or Public Holiday*, you can lodge or pay on the next business day.

*A day that is a public holiday for the whole of any state or territory in Australia.

Due date for super guarantee contributions:

1st Quarter Financial Year:
July to September – contributions must be in the fund by 28 October

2nd Quarter Financial Year:
October to December – contributions must be in the fund by 28 January

Late payments of superannuation are not tax deductible. If your business has overdue