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2022-23 Key Dates for Common Lodgements

Written by Kirsten Roberts . July 18, 2022
13 min read

Here is a list of key dates for common lodgements in the 2022-23 financial year along with additional details to assist you. This list is not extensive as there may be other lodgements for your specific circumstances, so please take this into consideration.

Contents

 

Superannuation

You must pay superannuation for eligible employees to avoid the super guarantee charge. This applies from the day employee’s start working for you. Payment due dates occur quarterly; refer to the below table.

Quarter

Period

Payment due date

1

1 Jul – 30 Sep

28 October 2022

2

1 Oct – 31 Dec

28 January 2023

3

1 Jan – 31 Mar

28 April 2023

4

1 Apr – 30 Jun

28 July 2023

When a super due date falls on a weekend or public holiday, you can make the payment on the next business day.

You can also make payments more frequently than quarterly, for example fortnightly or monthly. If you do, ensure you pay your total super guarantee (SG) contribution for the quarter by the due date.

If you have missed or make late super payments, you may need to pay the superannuation guarantee charge (SGC).

Superannuation Guarantee Charge Statement

Employers who do not pay minimum super contributions by the due date must pay the super guarantee charge (SGC) and lodge a SGC statement by the following date:

Quarter

Lodgement due date

1

28 November 2022

2

28 February 2023

3

28 May 2023

4

28 August 2023

Note: The super guarantee charge is not tax deductible.

Tax

Income tax for most entities is due to be lodged by 15 May 2023. Some entities may require an earlier lodgement date as indicated below:

Lodgement due date

Entity

31 October 2022

Generally this date is for entities with one or more prior year tax returns that were outstanding as at 30 June 2022.

Also, if the ATO review your SMSF at registration, then the first year return due date is now

15 January 2023

Large/medium entities (annual total income more than $10 million in latest year lodged) where the entity was taxable in latest year lodged.

28 February 2023

Large/medium trusts (annual total income more than $10 million in latest year lodged) where the trust was non-taxable in latest year lodged.

New registrant large/medium trusts.

First year return for SMSFs

31 March 2023

Tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more (excluding large/medium trusts).

Companies with total income in the 2019–20 year of more than $2 million unless required earlier.

 

Payment Summary / STP Finalisation

  • Lodge / finalise by 14 July

Generally, you must give each of your workers a payment summary or by 14 July each year, even if the withheld amount is nil.

You do not need to provide your employees with payment summaries for information you report and finalise through Single Touch Payroll. You need to make a finalisation declaration by 14 July each year.

Business Activity Statements (BAS) / Instalment Activity Statements (IAS)

Monthly Lodgements:

If your GST turnover is $20 million or more, you must report and pay GST monthly and lodge your activity statements online.

The due date to lodge and pay your monthly BAS is the 21st day of the month following the end of the taxable period. See table below for your reference

Month

Lodgement & Payment date

July

21 August 2022

August

21 September 2022

September

21 October 2022

October

21 November 2022

November

21 December 2022

December

21 January 2023 (21 Feb if lodging through a tax agent and turnover is less than $10 Mil)

January

21 February 2023

February

21 March 2023

March

21 April 2023

April

21 May 2023

May

21 June 2023

June

21 July 2023

 

Quarterly Lodgements:

The due date to lodge and pay your quarterly BAS is the 28th day of the month following the end of the quarter unless you lodge through a tax agent. See table below for your reference

Quarter

Original Due Date

Tax agent concession due date

1 Jul – 30 Sep

28 October 2022

28 November 2022

1 Oct – 31 Dec

28 January 2023

28 February 2023

1 Jan – 31 Mar

28 April 2023

28 May 2023

1 Apr – 30 Jun

28 July 2023

28 August 2023

 

Taxable Payments Annual Report

Some businesses and government entities need to lodge a Taxable payments annual report (TPAR). You lodge a TPAR for payments made to contractors for services.

  • Due by 28 August each year

Tips For Meeting Your Due Dates

To avoid the ATO chasing you for lodgements or late payments, see some tips below on how to ensure you meet your deadlines

  1. Set up reoccurring events in your email/online calendar and set a reminder for a week before the due date
  2. If physical calendars work for you, set some time aside to put all the due dates for the financial year that are specific to your business in the calendar and hang it up in clear sight. BLG staff can help you ensure you have all the dates accounted for, just ask us.
  3. If you have a bookkeeper, request they remind you when your lodgements are coming up.
*This information is relevant at the time of publishing and is subject to change*
Written by Kirsten Roberts . July 18, 2022
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