Your upcoming tax calendar for September and October
h nearly two months into the 2023–24 income year, by now most of you would have finalised your general ledger accounts in order to get the necessary information to us to prepare your final 2022–2023 annual accounts and tax returns.
In order for you to be across all your tax obligations, below are the key compliance dates coming up. Make sure these lodgments are up to date to avoid any interest and penalties.
If you have questions or need help with any of the following, we are here to help.
KEY TAX DATES – SEPTEMBER/OCTOBER 2023
21 September 2023 – GST – Monthly Activity Statement and payment for August
21 September 2023 – PAYG withheld – Monthly Activity Statement and payment for August
21 September 2023 – PAYG instalment – Activity Statement and payment for monthly reporters for August.
30 September 2023 – Trusts – Final day for lodgment of annual TFN withholding report for closely held trusts where a trustee has been required to withhold amounts from payments to beneficiaries during the previous financial year.
30 September 2023 – PAYG withheld – Lodge PAYG withholding payment summary annual report if prepared by us.
21 October 2023 – PAYG instalment – Lodge and pay quarter 1, 2023–24 PAYG instalment activity statement for head companies of consolidated groups.
28 October 2023 – GST – Monthly Activity Statement and payment for September
28 October 2023 – PAYG withheld – PAYG amounts withheld from payments during July to September 2023 by small PAYG withholders that are not deferred BAS payers.
28 October 2023 – PAYG instalment – Activity Statement and payment for monthly reporters for September.
28 October 2023 – Superannuation guarantee – Due date for superannuation guarantee contributions for July to September 2023 quarter
28 October 2023 – PAYG instalment – FBT instalment – first PAYG instalment for the 2022–23 year by quarterly PAYG instalment payers and second FBT instalment for the year ending 31 March 2024 for employers.
31 October 2023 – Income tax return – Due date for lodgment of 2022–23 returns by companies and superannuation funds with one or more prior year returns outstanding.
31 October 2023 – Income tax return – Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2023.
31 October 2023 – GST – Due date for lodgment of annual 2022–23 GST return for instalment payers who are required to lodge tax returns by 31 October 2022
31 October 2023 – Franking account tax return – Lodge franking account tax return when the return is a disclosure only (no amount payable) and you are a 30 June balancer.
31 October 2023 – Trusts – Due date for most private companies to provide distribution statements to shareholders for 2022–23.
31 October 2023 – PAYG Withheld – Due date for entities subject to PAYG withholding to forward annual report relating to: (a) payments for a supply where the recipient does not quote an ABN; (b) dividend, interest and royalty payments; (c) payments to foreign residents; (d) departing Australia superannuation payments; (e) the seasonal labour mobility program; or (f) mining payments.
31 October 2023 – Income tax return – non-lodgment – Lodge tax returns for all entities prosecuted for non-lodgment of prior year returns based on a revised lodgment due date advised to you by the ATO.
Payment (if required) for individuals and trusts in this category is due as advised in your notice of assessment.
Payment (if required) for companies and super funds in this category is due on 1 December 2023.
SMSFs in this category must lodge their complete self-managed superannuation fund annual return by this date.
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