October 2015 monthly activity statement – due date for lodging and paying.
Quarterly activity statement, quarter 1, 2015–16 – due date for lodging and paying if you are lodging via one of the following:
- electronic commerce interface (ECI)
- electronic lodgment service (ELS)
- Tax Agent Portal
- BAS Agent Portal
- Standard Business Reporting (SBR)
Due date for lodging Superannuation guarantee charge statement – quarterly and paying the super guarantee charge for quarter 1, 2015–16, 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 us.
Note: The super guarantee charge is not tax deductible.
For help working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use ATO’s
Super guarantee charge statement and calculator tool