Your business has many financial obligations during the year. For example, you might need to:

  • lodge multiple reports with the Australian Taxation Office (ATO)
  • pay superannuation (super) contributions
  • lodge payroll tax returns with a state or territory government
  • lodge company financial reports with the Australian Securities and Investments Commission (ASIC).

Set a reminder in your calendar or use online tools to help you remember what's due and when. This will help you avoid fines and keep your business running smoothly.

ATO business reports and returns

These are the most common reports and returns your business may need to lodge with the ATO.

It's up to you to check which ones your business needs to lodge, and if there are any others you should do.

Type What it covers How often
Single Touch Payroll (STP) Employee payroll and superannuation information Every pay cycle and an end-of-year declaration
Business activity statement (BAS) Goods and services tax (GST), pay as you go (PAYG) instalments and withholdings, fringe benefits tax (FBT) instalments Monthly (if GST turnover is $20 million or more) or quarterly (if GST turnover is less than $20 million)
Income tax return  Annual income, deductions, and tax payable Once a year
FBT return Fringe benefits you give to employees Once a year
PAYG withholding annual report Summary of tax withheld from employee payments Once a year
Taxable payments annual report (TPAR) Payments to contractors in certain industries Once a year
GST annual return Summary of GST obligations for businesses that are voluntarily registered for GST and have a turnover of under $75,000 ($150,000 for not-for-profits). Once a year

Check your due dates

Visit the ATO website for tax and super due dates. You can find the due dates by month or topic.

Check dates

Due date extensions

The ATO lets you lodge and pay on the next business day when a due date is a:

  • Saturday
  • Sunday
  • public holiday.

If you use a registered tax practitioner, they can usually lodge your tax return or BAS statements after the due date. Learn about finding and using a tax practitioner on the Tax Practitioners Board website.

See what to do if you can’t lodge and pay on time on the ATO website.

Payroll tax

If you’re registered for payroll tax, you generally need to lodge:

  • a return each month
  • an annual return at the end of the financial year.

Other due dates to remember

You’ll need to stay on top of your non-financial due dates as well. For example, you may need to:

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