BAS – IAS – Superannuation Lodgement Dates / Reasonable Travel / Car Allowance

ATO lodgement dates

NOTE:

These dates are from the ATO website and do not take into account possible extensions.

If you are using ABBS to lodge on your behalf, you remain responsible for ensuring that the necessary information is with us in time.

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Monthly IAS/BAS Lodgement Schedule

Click on the item you need below to access the information attached to it.

BAS/IAS Monthly lodgement for July Transactions

July Activity Statement

Final date due for lodgement and payment  – 21st August.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th August.

BAS/IAS Monthly lodgement for August Transactions

August Activity Statement

Final date due for lodgement and payment  – 21st September.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th September.

BAS/IAS Monthly lodgement for September Transactions

September Activity Statement

Final date due for lodgement and payment  – 21st October.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th October.

BAS/IAS Monthly lodgement for October Transactions

October Activity Statement

Final date due for lodgement and payment  – 21st November.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th November.

BAS/IAS Monthly lodgement for November Transactions

November Activity Statement

Final date due for lodgement and payment  – 21st December.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th December.

BAS/IAS Monthly lodgement for December Transactions

December Activity Statement

Final date due for lodgement and payment  – 21st January.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th January.

BAS/IAS Monthly lodgement for January Transactions

January Activity Statement

Final date due for lodgement and payment  – 21st February

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th February.

BAS/IAS Monthly lodgement for February Transactions

February Activity Statement

Final date due for lodgement and payment  – 21st March.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th March.

BAS/IAS Monthly lodgement for March Transactions

March Activity Statement

Final date due for lodgement and payment  – 21st April.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th April.

BAS/IAS Monthly lodgement for April Transactions

April Activity Statement

Final date due for lodgement and payment  – 21st May.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th May.

BAS/IAS Monthly lodgement for May Transactions

May Activity Statement

Final date due for lodgement and payment  – 21st June.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th June.

BAS/IAS Monthly lodgement for June Transactions

June Activity Statement

Final date due for lodgement and payment  – 21st July.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th July.

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Quarterly BAS Lodgement Schedule

Click on the item you need below to access the information attached to it.

Quarterly BAS lodgement for July to September Transactions

Quarterly BAS – July to September

Final date due for lodgement and payment  – 28th October.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th October.

Quarterly BAS lodgement for October to December Transactions

Quarterly BAS – October to December

Final date due for lodgement and payment  – 28th February.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th February.

Quarterly BAS lodgement for January to March Transactions

Quarterly BAS – January to March

Final date due for lodgement and payment  – 28th April.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th April.

Quarterly BAS lodgement for April to June Transactions

Quarterly BAS – April to June

Final date due for lodgement and payment  – 28th July.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

If ABBS are acting on your behalf, we need the necessary information available to us by 14th July.

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Superannuation Guarantee Payment Schedule

Click on the item you need below to access the information attached to it.

July to September Quarter

July to September Quarter

The due date for Superannuation Guarantee Contributions payments is 28th October.   Superannuation Guarantee contributions are paid on OTE only and are fully income tax deductible.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.
Not paid by due date

If not paid by 28th October, the Superannuation Guarantee Charge (SGC) Statement and payment are due by 14th November.

  • Superannuation Guarantee contributions are paid on OTE only and are fully deductible.
  • The penalties that will be imposed are; an (SGC) fee, (Currently $20) plus interest, (Currently 10%) per employee per quarter.
  • The SGC charge is not income tax deductible.
Not paid by the due date and no SGC statement submitted by its due date
  • Superannuation Guarantee contributions are now payable on total Gross Wage and not just OTE only.
  • The penalties that will be imposed are; an (SGC) fee, (Currently $20) plus interest, (Currently 10%) per employee per quarter.
  • The SGC charge is not income tax deductible.

Interest will continue to accrue until fully paid.

October to December Quarter

October to December Quarter

The due date for Superannuation Guarantee Contributions payments is 28th January.   Superannuation Guarantee contributions are paid on OTE only and are fully income tax deductible.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.
Not paid by due date

If not paid by 28th January, the Superannuation Guarantee Charge Statement and payment is due by 14th February.

  • Superannuation Guarantee contributions are paid on OTE only and are fully deductible.
  • The penalties that will be imposed are; an (SGC) fee, (Currently $20) plus interest, (Currently 10%) per employee per quarter.
  • The SGC charge is not income tax deductible.
Not paid by the due date and no SGC statement submitted by its due date
  • Superannuation Guarantee contributions are now payable on total Gross Wage and not just OTE only.
  • The penalties that will be imposed are; an (SGC) fee, (Currently $20) plus interest, (Currently 10%) per employee per quarter.
  • The SGC charge is not income tax deductible.

Interest will continue to accrue until fully paid.

January to March Quarter

January to March Quarter

The due date for Superannuation Guarantee Contributions payments is 28th April.   Superannuation Guarantee contributions are paid on OTE only and are fully income tax deductible.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.
Not paid by due date

If not paid by 28th April, the Superannuation Guarantee Charge Statement and payment is due by 14th May.

  • Superannuation Guarantee contributions are paid on OTE only and are fully deductible.
  • The penalties that will be imposed are; an (SGC) fee, (Currently $20) plus interest, (Currently 10%) per employee per quarter.
  • The SGC charge is not income tax deductible.
Not paid by the due date and no SGC statement submitted by its due date
  • Superannuation Guarantee contributions are now payable on total Gross Wage and not just OTE only.
  • The penalties that will be imposed are; an (SGC) fee, (Currently $20) plus interest, (Currently 10%) per employee per quarter.
  • The SGC charge is not income tax deductible.

Interest will continue to accrue until fully paid.

April to June Quarter

April to June Quarter

The due date for Superannuation Guarantee Contributions payments is 28th July.  Superannuation Guarantee contributions are paid on OTE only and are fully income tax deductible.

Special Note:
  • When a due date falls on a weekend or public holiday, you can make the payment on the next working day.
  • Superannuation for the June quarter is only tax-deductible for that year provided it is paid no later than 30th June.  If payment for the June quarter is made in July, then the payment is tax deductible in the new financial year and not the year in which they were accrued.
Not paid by due date

If not paid by 28th July, the Superannuation Guarantee Charge Statement and payment is due to be submitted by 14th August.

  • Superannuation Guarantee contributions are paid on OTE only and are fully deductible.
  • The penalties that will be imposed are; an (SGC) fee, (Currently $20) plus interest, (Currently 10%) per employee per quarter.
  • The SGC charge is not income tax deductible.
Not paid by the due date and no SGC statement submitted by its due date
  • Superannuation Guarantee contributions are now payable on total Gross Wage and not just OTE only.
  • The penalties that will be imposed are; an (SGC) fee, (Currently $20) plus interest, (Currently 10%) per employee per quarter.
  • The SGC charge is not income tax deductible.

Interest will continue to accrue until fully paid.

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When Must You Register For GST

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Registration for GST

The 12 Month Rule

You reach the GST turnover threshold if either:

  • your ‘current GST turnover’ (your turnover for the current month and the previous 11 months) totals $75,000 or more ($150,000 or more for non-profit organisations).
  • your ‘projected GST turnover’ (your total turnover for the current month and the next 11 months) is likely to be $75,000 or more ($150,000 or more for non-profit organisations).

Your GST turnover is your gross business income (not your profit), excluding any:

  • GST you included in sales to your customers.
  • sales that are not for payment and are not taxable.
  • sales not connected with an enterprise you run.
  • input-taxed sales you make.
  • sales not connected with Australia

See also:

In working out your projected GST turnover, don’t include amounts you receive for the sale of a business asset (such as the sale of a capital asset) or for any sale you made, or are likely to make, solely as a consequence of ceasing or substantially and permanently reducing the size of your business.

If your current GST turnover reaches or is more than the GST turnover threshold but you satisfy us your projected GST turnover will be below the threshold, you do not have to register for GST.

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Reasonable Travel Allowances

Daily travel allowances fall into three categories.

  1. Accommodation
  2. Food and Drink (breakfast, lunch, and dinner)
  3. Incidentals such as laundry, hotel extras, and phone calls.

Reasonable Travel Expenses

ATO Travel Allowances

Other ATO Tables

The ATO has published other tables that relate to higher salary amounts and other areas of Australia that can be found at https://www.ato.gov.au/law/view/pdf/pbr/td2017-019.pdf

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Changes to superannuation and the 17.5% Leave Loading

17.5% Leave Loading and Superannuation

Recently, the Australian Taxation Office released a “guide” relating to ordinary time earnings and the payment of superannuation on annual leave loading. The ATO has taken the view that unless annual leave loading is referrable to a lost opportunity to work overtime, it should be considered ordinary time earnings and therefore, superannuation will be payable on that loading. The ATO refers to the fact that most Modern Awards do not specifically state the reason why the annual leave loading entitlement is provided.

Once again, the ATO has ridden roughshod over industrial relations law and legal history. Annual leave loading has been around at least since the 1960s and has been common across Australia since the 1970s. Annual leave loading entitlements were originally intended to ensure that employees were not financially disadvantaged during a period of annual leave. That is, they were intended to compensate employees for their inability to obtain overtime, penalties, and allowances that contribute to their usual weekly pay.

However once again, Australian businesses have to navigate through a convergence of conflicting federal government agency views and determinations. While the ATO appear to be ignoring legal history they recognise “the evidentiary difficulties in identifying the purpose for annual leave loading entitlements”. It states that the scrutinising of compliance on this issue will not occur where an employer holds a reasonable position that the annual leave loading was for a notional loss of opportunity to work overtime and or that there is no overtime (less than five years old) that suggests the entitlement was for something other than overtime.

Businesses that pay employees an “all-up” rate of pay that incorporates annual leave loading (and other allowances and loadings) will likely be making superannuation contributions on that “all-up” rate already, unless otherwise identified. As a result, such businesses will likely not experience any change.

Solutions

Given the history of the issues, generally, most businesses with Award-covered employees most likely already hold the “reasonable position” that annual leave loading is and was paid to employees for the “lost opportunity to work overtime”. That being said, we recommend some further entrenchment of this long-held view within your business. This may be undertaken in the following ways:

  1. The interleaving of relevant statements to such an effect into an annual leave loading policy within the business; and or
  2. A revision to future contracts of employment, particularly for those employees who may be Award-covered, that states the purpose of the payment of annual leave loading.

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