Blog

Home > Accounting Advice  > ATO Important Dates August 2016

ATO Important Dates August 2016

As per ATO Dates – August

14 August

  • Lodge the 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.

21 August

  • Lodge and pay July 2016 monthly activity statement.

25 August

 

  • Lodge and pay quarterly activity statement for quarter 4, 2015–16 – tax agents and BAS agents – if you are lodging using:
    • electronic lodgment service (ELS)
    • electronic commerce interface (ECI)
    • Tax Agent Portal
    • BAS Agent Portal
    • practitioner lodgment service (PLS)

 

28 August

  • Lodge the Superannuation guarantee charge statement – quarterly and pay the super guarantee charge for quarter 4, 2015–16 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 will still have to pay the remaining super guarantee charge to us.

      Note: The super guarantee charge is not tax deductible

      For help working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use the ATO Super guarantee charge statement and calculator tool.

  • Lodge Taxable payments annual report – building and construction industry.