Missing an ATO deadline is one of the easiest ways to pick up an avoidable penalty. Between BAS, super, income tax, and payroll reporting, a typical Perth business is juggling several recurring dates throughout the year. Here's what to track and why each one matters.
What are the main ATO deadlines a business needs to track?
Most businesses are working around four recurring obligations: BAS (quarterly or monthly, depending on your GST reporting cycle), superannuation guarantee payments (quarterly), income tax return lodgement (annual), and STP finalisation for anyone with employees (annual, due mid-July). Companies also have their own lodgement program separate from individual and trust returns, and some businesses have additional obligations like fringe benefits tax if they provide benefits to employees.
When are quarterly BAS statements due?
For businesses reporting GST quarterly, BAS is generally due on the 28th of the month following the end of the quarter: 28 October for Q1, 28 February for Q2, 28 April for Q3, and 28 July for Q4. Monthly BAS lodgers have a due date of the 21st of the following month. If you lodge through a registered BAS agent, you'll often get extra time beyond these standard dates.
When is super guarantee due?
Super guarantee contributions are due quarterly, 28 days after quarter end — 28 January, 28 April, 28 July, and 28 October. The critical detail employers miss is that the payment needs to actually land in the employee's fund by the due date, not just leave your account. Clearing houses can take several business days to process, so paying a day or two early is the safer habit, particularly around the July deadline when it overlaps with STP finalisation.
What happens if I miss an ATO deadline?
A late lodgement can trigger a Failure to Lodge (FTL) penalty, calculated per 28-day period the lodgement remains overdue, up to a maximum. Late payments also attract the General Interest Charge, which compounds daily. For super, missing the quarterly due date means you can't claim a tax deduction for the contribution and instead have to lodge a Superannuation Guarantee Charge statement and pay the shortfall plus interest and an administration fee — a considerably more expensive outcome than paying on time.
Can penalties be remitted?
The ATO does have discretion to remit FTL penalties, particularly for a first offence or where there's a reasonable explanation, but it's not automatic. If you're going to miss a deadline, contacting the ATO or your agent before the due date, rather than after, generally leads to a better outcome.
Does using a registered tax agent change my deadlines?
Yes. Registered tax and BAS agents lodge under their own lodgement program, which typically extends income tax and some BAS due dates well beyond the standard dates that apply if you lodge yourself. This is one of the practical reasons small businesses keep an agent on retainer even when their affairs are relatively simple — the extra runway alone can be worth it during a busy quarter.
How can I stay on top of all these dates?
A shared compliance calendar with reminders set a week ahead of each due date (not the day of) gives you a buffer to fix any last-minute reconciliation issues. Pairing that with quarterly bookkeeping reviews rather than a scramble at BAS time makes each deadline far less stressful to hit.
The Metier Group keeps Perth businesses ahead of their ATO obligations as part of our tax agent services. Contact us to put a compliance calendar in place for your business.