Monthly activity statements
21st of the following month
Monthly BAS and activity statements are generally due for lodgment and payment on the 21st day of the following month.
Check the ATO guidance →Client resources
Important dates, without the overwhelm.
A practical guide to common ATO and employer deadlines, plus simple checklists to help keep your bookkeeping organised.
Last reviewed: 1 August 2026
These are general dates only. Your due dates may differ because of your registration, reporting cycle, lodgment method, weekends, public holidays or an ATO concession. H&E Bookkeeping will confirm the applicable dates for our clients.
Key deadlines
Dates to keep on your radar.
Standard quarterly dates
- July–September: 28 October
- October–December: 28 February
- January–March: 28 April
- April–June: 28 July
Registered BAS Agent concessions may apply in some circumstances.
STP finalisation
14 July each year
Employers generally need to make their end-of-year Single Touch Payroll finalisation declaration by 14 July.
Read the ATO guidance →Taxable Payments Annual Report
28 August each year
Businesses in certain industries may need to report payments made to contractors in a TPAR.
Check whether TPAR applies →Payday Super
Within 7 business days after payday
Super guarantee contributions generally need to reach the employee’s super fund within seven business days after each payday. Processing time matters—the contribution must be received, not merely initiated.
Learn about Payday Super →Stay organised
What to send your bookkeeper.
Providing information promptly helps us keep your file accurate and avoid last-minute delays.
Each month
- Bank and credit card statements if feeds are unavailable
- Receipts and supplier invoices not already uploaded
- Loan, finance and merchant statements
- Details of new assets, vehicles or equipment
- ATO letters or notices received
Before payroll
- Employee hours, leave and allowances
- New starter details and completed declarations
- Changes to pay rates or employment arrangements
- Terminations and final pay information
- Updated super fund details
Before BAS
- All transactions reconciled and queries answered
- Sales and expense records complete
- Cash sales and business-use adjustments supplied
- Vehicle or private-use information provided
- Outstanding payroll or super issues raised early
Need a hand?
We’ll help you stay ahead of the deadlines.
H&E Bookkeeping can manage your ongoing bookkeeping, BAS, payroll, STP and super obligations, with clear reminders and practical support.