Crest Accountants

August 2013 Key Lodgement datesWednesday, August 07, 2013

August 2013 Key Lodgement Dates for Businesses

 

 

 

 

11 Aug  2013

Activity statements

Quarter 4 (April-June 2013) activity statements lodged electronically - final date for lodgment and payment.

If lodged with Crest Accountants – due date for lodging and paying is 25 August.

Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

14 Aug  2013

PAYG withholding

PAYG withholding payment summary annual report - final date for lodgment.

Use this to summarise all payments to your employees and other payees and the amounts withheld from salary and wages and other payments.

These amounts should have been reported at labels W1 and W2 on 2012-13 activity statements.

21 Aug 2013

GST

Final date for eligible monthly GST reporters to elect to report GST annually.

28 Aug 2013

Superannuation Guarantee Charge

Due date for lodging the Superannuation guarantee charge statement – quarterly, and paying the super guarantee charge for quarter 4, 2012–13, 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 the ATO.

Note: The super guarantee charge is not tax deductible.


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