Key Dates

Key Dates – November 2016

Date Category Description
21 November 2016 Monthly Activity Statements
Lodge and pay October 2016 monthly activity statement.
 25 November 2016   Monthly Activity Statements Lodge and pay quarterly activity statement for quarter 1, 2016–17 if you are lodging using:

  • electronic lodgment service (ELS)
  • electronic commerce interface (ECI)
  • Tax Agent Portal
  • BAS Agent Portal
  • practitioner lodgment service (PLS).
 28 November 2016  Superannuation Guarantee Lodge Superannuation guarantee charge statement – quarterly and pay the super guarantee charge for quarter 1, 2016–17, 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 our Super guarantee charge statement and calculator tool.