This information will be made available to your employees as an income statement through ATO online services via myGov. To be exempt from issuing these payment summaries to your employees, you will need to make a STP end of year finalisation declaration by 14 July 2023.
It's important that you finalise your employees' data by 14 July 2023 if you can, and let your employees know when you have so they can lodge their income tax returns.
You will still need to do a payment summary for any payments you don't report through STP.
21 JULY 2023
- June 2023 monthly activity statements - final date for lodgement and payment. To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.
28 JULY 2023
- Quarter 4 activity statements (April – June 2023) – final date for lodgement and payment if electing to receive and lodge by paper and not an active STP reporter.
- Superannuation guarantee contributions for Quarter 4 (April - June 2023) are to be made to the fund by this date. If an employer does not pay the minimum superannuation guarantee contributions for Quarter 4 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement-quarterly by 28 August 2023. The SGC is not tax deductible.
31 JULY 2023
- Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in Quarter 4 (April – June 2023).
- Lodge Franking account return for 30 June balancers if there is an amount payable.
14 AUGUST 2023
- PAYG withholding payment summary annual report – final date for lodgement for large withholders whose annual withholding is greater than $1 million and for payers who have no tax agent or BAS Agent involved in preparing the report. Use this to report amounts withheld from salary and wages and other payments. These amounts are reported at Label W2 of the activity statement.
15 AUGUST 2023
- Super contributions surcharge and termination payments surcharge assessments issued.
21 AUGUST 2023
- July 2023 monthly activity statements - final date for lodgement and payment.
25 AUGUST 2023
- Quarter 4 activity statements (April - June 2023) – final date for lodgement and payment for electronic lodgement. To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.
28 AUGUST 2023
- Superannuation guarantee charge statement quarterly for Quarter 4 (April – June 2023) – due date and payment if the employer did not pay enough contributions on time.
- Taxable payments annual report (TPAR) – final date for lodgement.
15 SEPTEMBER 2023
- Due date for payment of super contributions surcharge and termination payments surcharge assessments issued on 15 August 2023.
21 SEPTEMBER 2023
- August 2023 monthly activity statements - final date for lodgement and payment.
22 SEPTEMBER 2023
- Due date for lodgement of super assessment variation advice, where applicable, for the variation of assessments issued on 15 August 2023.
30 SEPTEMBER 2023
- PAYG withholding payment summary annual report – final date for lodgement for payers who use a tax agent or BAS Agent to help prepare the report.
- Lodge Annual TFN Withholding Report 2023 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.
- Final date to make your Single Touch Payroll (STP) end of year finalisation declaration for closely held payees. All other payees are due 14 July 2023.