Key lodgement and payment dates for business for November and December.
11 November
Activity statements
- Quarter 1 (July–September) activity statements lodged electronically – final date for lodgment and payment
- refer to the two week lodgment concession for information on your eligibility for this later due date.
21 November
Activity statements
- Lodge and pay October monthly activity statements.
28 November
Superannuation
- Lodge and pay quarter 1 (1 July–30 September) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.
- You can choose to offset contributions you’ve paid late to a fund for each employee against the super guarantee charge for the quarter for those employees.
- You cannot claim an income tax deduction for the super guarantee charge.
1 December
Income tax
- Payment due date for companies that were taxable medium to large clients in the immediate prior year
- Payment due date for companies that were required to lodge by 31 October
- Lodgment date for non-full assessment company entities – payment date is as per the notice of assessment.
21 December
Activity statements
- November monthly activity statements – final date for lodgment and payment.