Wednesday 14 August
Lodge PAYG withholding payment summary annual report for:
- large withholders whose annual withholding is greater than $1 million
- payers who have no tax agent or BAS agent involved in preparing the report.
Wednesday 21 August
Lodge and pay July 2019 monthly business activity statement.
Sunday 25 August
Lodge and pay quarter 4, 2018–19 activity statement if you lodge electronically.
Wednesday 28 August
Lodge and pay quarter 4, 2018–19 superannuation guarantee charge statement – quarterly if the employer did not pay enough contributions on time. Employers who lodge a superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.
Saturday 21 September
Lodge and pay August 2019 monthly business activity statement.
Monday 30 September
Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent. If a payer has only closely held payees and their tax agent helps prepare their report, they may be eligible for a concession to lodge this report by the due date of their tax return.
Lodge annual TFN withholding report 2019 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.
Source: Australian Taxation Office