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Writer's pictureLeisha Chapman

What are the ATO - BAS, IAS, and other tax and superannuation reporting dates?

Updated: Mar 4, 2023
















In Australia, BAS, IAS, PAYG, FBT, superannuation, and payroll tax are all related to tax and compliance obligations for businesses.


BAS (Business Activity Statement) - A form that businesses use to report and pay their GST (Goods and Services Tax),


PAYG (Pay As You Go) installments, and other taxes such as luxury car tax, wine equalization tax, and fuel tax credits.


BAS is usually lodged quarterly, and the due dates are:

  • 28th of October for the September quarter

  • 28th of February for the December quarter

  • 28th of April for the March quarter

  • 28th of July for the June quarter

IAS (Instalment Activity Statement) - A form businesses use to report and pay their PAYG installments (if they are not registered for GST).


IAS is usually lodged quarterly, and the due dates are the same as BAS.


PAYG (Pay As You Go) - A system that businesses use to withhold tax from their employees' salaries and wages and remit it to the ATO (Australian Taxation Office). PAYG also includes PAYG instalments for businesses that make a profit.


The due dates for PAYG depend on the reporting frequency:

  • Monthly: 21st of each month

  • Quarterly: the same as BAS/IAS due dates

FBT (Fringe Benefits Tax) - A tax that employers pay on certain benefits they provide to their employees, such as company cars, health insurance, and gym memberships.


FBT is usually lodged annually, and the due date is 21st of May.


Superannuation - A system that employers use to contribute to their employees' retirement savings. The superannuation guarantee rate is currently 10%, and employers must pay this on top of their employees' wages. Superannuation contributions are usually lodged quarterly, and the due dates are:

  • 28th of October for the September quarter

  • 28th of January for the December quarter

  • 28th of April for the March quarter

  • 28th of July for the June quarter

Payroll tax - A state-based tax that employers pay on their total wages bill. Each state has its own payroll tax rate and threshold. Payroll tax is usually lodged and paid monthly or quarterly, depending on the state.


A bookkeeper from Caboolture Bookkeeping can help keep your business compliant by:


  • Ensuring all financial transactions are accurately recorded in the accounting system

  • Preparing and lodging BAS, IAS, PAYG, FBT, superannuation, and payroll tax returns on time

  • Maintaining accurate payroll records and processing payroll

  • Providing advice on tax deductions and concessions

  • Helping you manage your cash flow and budgets

  • Keeping you up to date with any changes to tax laws and regulations.


By engaging a bookkeeper, you can focus on running your business, while they take care of the compliance and administrative tasks.



If you would like assistance with your bookkeeping needs please get in touch!



Caboolture Bookkeeping - 1300 022 422 - caboolturebookkeeping@gmail.com

ABN: 67 665 233 643





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