Business activity statements (BAS) due dates

  • Quarter 1 (July, August and September) – 28 October
  • Quarter 2 (October, November and December) – 28 February
  • Quarter 3 (January, February and March) – 28 April
  • Quarter 4 (April, May and June) – 28 July

Superannuation Guarantee (SGC) due dates

If you’re required to pay super for your employees or workers, you must pay super contributions to their nominated super fund by the following dates. It is important to meet these deadlines, otherwise you may face a super guarantee charge.

  • Quarter 1 (July, August, and September) – 28 October
  • Quarter 2 (October, November and December) – 28 January
  • Quarter 3 (January, February and March) – 28 April
  • Quarter 4 (April, May and June) – 28 July

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

For more information go to www.business.gov.au