The following are the important ATO dates for this month. As per ATO Dates – April 2023
21 April
- Lodge and pay quarter 3, 2022–23 PAYG instalment activity statement for head companies of consolidated groups.
- Lodge and pay March 2023 monthly business activity statement.
28 April
- Lodge and pay quarter 3, 2022–23 activity statement if electing to receive and lodge by paper and not an active STP reporter.
- Pay quarter 3, 2022–23 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
- Make super guarantee contributions for quarter 3, 2022–23 to the funds by this date.
Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 May 2023.
Note: The super guarantee charge is not tax deductible.
30 April
- Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2022–23.
- Lodge lost members report for the period 1 July 2021 to 31 December 2022.