Activity statement due dates¶

Every activity statement has a due date — the day by which you need to lodge it and pay any amount you owe to the Australian Taxation Office (ATO). The due date depends on your reporting period. Here are the general dates the ATO sets.

Missing a due date can lead to extra costs, so it is worth knowing yours and putting it in your calendar.

In one line

Quarterly statements are generally due about a month after the quarter ends, monthly ones around the 21st of the next month, and the annual GST return with your income tax return.

Why this matters¶

Your due date is a real deadline. Knowing it in advance means you can get your figures ready in time and set aside the money you will owe. When you know the date, lodging on time becomes routine rather than a scramble.

What you will learn¶

The general due dates for quarterly, monthly and annual reporting
That lodging online or through a registered agent can give extra time
Where to find your own due date

Understanding the concept¶

Your due date follows your reporting period.

Quarterly — the ATO's general due dates are about a month after each quarter ends:

Quarter 1 (July to September) — due 28 October
Quarter 2 (October to December) — due 28 February
Quarter 3 (January to March) — due 28 April
Quarter 4 (April to June) — due 28 July

Monthly — if you report monthly, the statement is generally due on the 21st day of the following month. So the statement for a given month is due on the 21st of the next month.

Annual — if you report GST annually, the ATO explains that the annual GST return is due at the same time as your income tax return. For many people that is 31 October. If you are not required to lodge an income tax return, a different date applies — the ATO uses 28 February after the annual period.

Extra time for lodging online or through an agent. The ATO explains that if you lodge and pay your quarterly statement online, you may get an extra two weeks to do so. (This extra time does not apply to Quarter 2, and it does not apply to monthly reporting.) Using a registered agent — a registered tax agent or BAS agent — can also give you later due dates. If a due date falls on a weekend or public holiday, the ATO lets you lodge and pay on the next business day.

Because these details vary with your own situation, always treat the due date the ATO shows for your statement as the one that applies to you.

For accountants & bookkeepers

The two-week online lodgment concession applies to eligible electronically lodged quarterly statements and excludes Quarter 2 and monthly reporters. Registered agents have their own concessional lodgment program with later dates by obligation. The annual GST return aligns to the client's income tax return due date where one is required, otherwise 28 February following the annual tax period. Where the client pays by an ATO-advised instalment amount, an instalment notice with its own due date may issue instead of a statement to complete.

Example¶

Jordan runs a tradie business and reports quarterly. For the January-to-March quarter, the general due date is 28 April. Because Jordan lodges the statement online, the extra two weeks apply, giving a little more time to get the figures together and pay.

Sam's cafe reports monthly. Sam knows each statement is due on the 21st of the following month, so at the start of every month Sam sets a reminder for the 21st and sets aside the amount owing as it builds up during the month.

Common mistakes¶

Assuming every quarter has the same lodging month — Quarter 2 is due 28 February, not late January.
Expecting the online two-week extension on a monthly statement or on Quarter 2 — it does not apply to either.
Forgetting to pay by the due date — the due date is for both lodging and paying.

How this works in myaccountant¶

In the app — when myaccountant prepares your activity statement from your books, it shows you the due date for that statement, so you can see at a glance when it needs to be lodged and paid. When you are ready, you can lodge the statement to the ATO from the app.

Key points¶

Quarterly statements are generally due about a month after the quarter ends.
The quarterly due dates are 28 October, 28 February, 28 April and 28 July.
Monthly statements are generally due on the 21st of the following month.
The annual GST return is due with your income tax return.
Lodging online can give an extra two weeks on most quarterly statements.
Using a registered agent can give later due dates.

Learn next¶

General information only — not tax, super or financial advice.

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