ATO Dates Made Simple: The Complete Guide for Business & Practice Owners
- Sapphire Bay Partners
- 6 days ago
- 5 min read
Running a business or medical practice comes with far more behind-the-scenes work than most people realise. Among all the moving parts, keeping track of ATO and BAS deadlines often becomes one of the easiest things to overlook. Yet these dates influence how smoothly your cash flow runs, how well your team stays organised, and how confidently you manage your financial obligations.
Compliance might not be glamorous, but it is a quiet superpower. When you know your deadlines early, you stop reacting under pressure and start operating with clarity and control.
This guide walks you through the essential ATO due dates every business owner and practice manager should track.
A Fresh Way to Think About ATO Deadlines
Instead of viewing deadlines as tasks that interrupt your workflow, think of them as part of your business rhythm. These dates create predictable touchpoints throughout the year that help you review your numbers, strengthen your systems, and stay financially healthy.
ATO dates can serve as:
A built-in structure for reviewing payroll and cash flow
Reminders to check the financial health of your practice
Opportunities to tidy up your accounting before issues compound
Predictable markers in your annual planning cycle
When these dates shift from stress points to strategic checkpoints, your business runs smoother, your reporting becomes cleaner, and your team operates with confidence.
What This Guide Covers
Before we dive into the details, here is a snapshot of what is included. You can click on any section to jump ahead. In this guide, you will learn about:
Monthly BAS and IAS Due Dates. When monthly reporting applies, and the date high-turnover businesses must watch for.
Quarterly BAS, IAS, and Superannuation Due Dates. GST, PAYG withholding, and superannuation requirements that apply to most small-to-medium businesses.
Income Tax Lodgement Dates. The major lodgement windows for individuals, companies and trusts lodging through a Tax Agent.
Single Touch Payroll (STP) Finalisation. What year-end payroll reporting involves and when it is due.
Annual BAS Lodgements. When annual GST reporting applies and what to prepare for.
Taxable Payments Annual Report (TPAR). Industries required to report contractor payments and when the report is due.
This structure helps you build a clearer compliance rhythm, from the monthly obligations at the top of the funnel to the major annual deadlines that close out your financial year.
Monthly ATO Deadlines
Monthly lodgements apply to businesses with a GST turnover of 20 million or more, or those with higher PAYG withholding obligations.
Monthly BAS and IAS Due Dates
Month | Due Date |
July | 21 August |
August | 21 September |
September | 21 October |
October | 21 November |
November | 21 December |
December | 21 January* |
January | 21 February |
February | 21 March |
March | 21 April |
April | 21 May |
May | 21 June |
June | 21 July |
*Some businesses lodging electronically through a BAS or Tax Agent may have until 21 February.
Quarterly ATO Deadlines
Quarterly reporting applies to many small and medium businesses, including most private medical practices.
Quarterly Superannuation Guarantee (SG) Due Dates
Superannuation must reach employees’ super funds by the due date, not just be processed. Late payments require the lodgement of a Superannuation Guarantee Charge (SGC) statement, which involves additional administrative requirements and is not tax deductible.
Quarterly Super Due Dates
Quarter | Super Period | Due Date | SGC Statement Due |
Q1 | 1 July to 30 September | 28 October | 28 November |
Q2 | 1 October to 31 December | 28 January | 28 February |
Q3 | 1 January to 31 March | 28 April | 28 May |
Q4 | 1 April to 30 June | 28 July | 28 August |
Helpful notes
If the due date falls on a weekend or public holiday, ensure funds are received before the deadline.
You may pay super more frequently than quarterly to stay ahead.
The upcoming Pay Day Super reform (expected in 2026) will require super to be paid on the same day as wages, so earlier habits can make the transition easier.
Quarterly BAS and IAS Due Dates
Businesses with annual GST turnover under 20 million lodge Business Activity Statements quarterly. Employers with PAYG withholding under 25,000 annually may lodge an Instalment Activity Statement each quarter. If you lodge through a BAS Agent or Tax Agent, you may receive extended time.
Quarterly BAS & IAS Dates
Quarter | Standard Due Date | Agent Lodgement Date |
Q1 | 28 October | 25 November |
Q2 | 28 February | 28 February |
Q3 | 28 April | 26 May |
Q4 | 28 July | 25 August |
Income Tax Lodgement Dates
If you lodge through a Tax Agent, many entities receive a lodgement extension until 15 May. Earlier deadlines may apply depending on your circumstances. Common due dates include:
31 October – Individuals and some entities with overdue returns
1 December – Certain non-full-self-assessment taxpayers
31 January – Large trusts with taxable income
28 February – Newly registered or large non-taxable entities
31 March – Individuals or trusts with higher tax payable
15 May – General lodgement deadline for most tax-agent clients
Single Touch Payroll (STP) Finalisation
Every business that processes payroll must complete STP Finalisation each year. This confirms your reported payroll data is final and accurate. The finalisation due date is 14 July every year.
Annual BAS Lodgement
If your business is voluntarily registered for GST with turnover under 75,000, you may lodge one annual BAS instead of quarterly statements. The due date is 31 October, however, if you are not required to lodge a tax return, the deadline becomes 28 February of the following year.
Taxable Payments Annual Report (TPAR)
This is a separate annual reporting requirement which only declares contractor payments. No payment is required and is due on 28 August. Businesses that provide services in certain industries must lodge a TPAR each year. This includes:
Building and construction
Cleaning
Courier and road freight
IT services
Security and investigation services
How to Make These Dates Work for You
Compliance becomes significantly more manageable when you build calm, predictable systems around your deadlines. Here are simple strategies to help you stay consistently ahead:
1. Schedule the full financial year at once. Enter all deadlines into your digital calendar in advance. This removes guesswork and prevents last-minute scrambling.
2. Set internal reminders before external deadlines. Examples include:
A payroll check one week before super is due
A cash flow review two weeks before BAS lodgement
A monthly reconciliation day for your team
3. Share responsibility. Give everyone involved in finance or administration visibility of the deadlines that affect them.
4. Use automation wisely. Cloud accounting software, payroll systems, and practice management tools can handle reminders and reduce manual tracking.
Ready to Make ATO Deadlines Feel Lighter and Easier to Manage?
For many business owners and medical professionals, ATO compliance quietly builds pressure in the background. There is always another quarter approaching, another payroll cycle, another form to lodge. Staying compliant is not just about ticking boxes. It is the foundation of a stable, organised, and future-ready business.
At Sapphire Bay Partners, we help practices and growing businesses create systems that turn recurring deadlines into predictable routines. We bring clarity to your compliance, accuracy to your reporting, and structure to your financial operations so you can focus on what matters most.
Every business deserves the peace of mind that comes with knowing nothing is slipping through the cracks.
If you are ready to simplify your compliance processes and build a support structure that works for you, book a consultation today. Let’s create a reliable, easy-to-manage framework that protects your business and gives you space to grow with confidence.
General Advice Disclaimer: The information provided in this article is general in nature and does not take into account your personal circumstances, financial situation, or specific needs. It is not intended to be financial, tax, or legal advice. Before acting on any information, we recommend seeking professional advice tailored to your individual circumstances.
Comments