ATO key dates September 2024: what tradies need to lodge and when
Running a trade business? September bites if you’re not ready. Below are the essential ATO lodgments for September 2024 with quick prep steps. If you want these handled end-to-end, our Cairns and Sunshine Coast teams can take it off your plate—start with Accounting & Advisory for a tidy, repeatable lodgment rhythm.
Educational information only, not tax advice. Always check the ATO page for your exact situation or speak with your accountant.
Snapshot: ATO key dates September 2024
21 September — Lodge and pay August 2024 monthly BAS (for monthly reporters). Australian Taxation Office
30 September — If applicable, lodge PAYG withholding payment summary annual report when lodging via a registered BAS/tax agent (excludes large withholders). Australian Taxation Office
30 September — If applicable, lodge the Annual TFN withholding report for closely held trusts with a 30 June balance date. Australian Taxation Office
What’s due and how to prepare
1) Monthly BAS for August 2024 — due 21 September
If you report monthly, your BAS is due on the 21st of the following month—so August’s BAS lands on 21 September 2024. That rule doesn’t usually budge, so plan cash and reconciliations early. Australian Taxation Office
Prep checklist (quick):
Reconcile sales/purchases and review GST codes.
Confirm PAYG(W) and any PAYG(I) instalments.
Scan for anomalies (duplicates, uncoded transactions).
Save time: If you’re juggling jobs and paperwork, route your data into Xero/Dext and let us reconcile and lodge. See Our Services hub for how we streamline monthly and quarterly compliance.
2) PAYG withholding payment summary annual report (via registered agent) — due 30 September
If you still make payments not reported/finalised through STP (e.g., some non-employee payments), you may need to lodge a PAYG withholding payment summary annual report. When you use a registered BAS/tax agent, the lodgment due date is 30 September (not for large withholders). Tip: gather the non-STP payments, totals withheld and payee details now so the agent can lodge smoothly. Australian Taxation Office
Want help cleaning up year-end payroll edges and setting a tighter process for FY25? Our Business Coaching program builds a 90-day plan to fix weak points like disjointed payroll and missed deadlines.
3) Annual TFN withholding report — closely held trusts (30 June balancers) — due 30 September
Trustees of closely held trusts who withheld amounts from payments to beneficiaries who didn’t quote a TFN must lodge the Annual TFN withholding report three months after year-end. For a 30 June year-end, that’s 30 September. Pull your beneficiary details, amounts withheld and supporting workpapers so your agent can lodge on time. Australian Taxation Office
If the trust sits inside a broader family group with multiple entities, we’ll map the due dates across the group and assign owners—ask via Book a Call and we’ll line it up.
September compliance checklist (printable)
| Task | Owner | Due | Status |
|---|---|---|---|
| Reconcile August accounts (bank, receipts) | Bookkeeper | 18 Sept | ☐ |
| Prepare & lodge August BAS (monthly) | Agent/Owner | 21 Sept | ☐ |
| Confirm any non-STP payments for annual report | Payroll | 23 Sept | ☐ |
| Compile PAYG payment summary annual report (if needed) | Agent | 30 Sept | ☐ |
| Confirm closely held trust TFN obligations (if relevant) | Trustee/Agent | 30 Sept | ☐ |
Need a lightweight cadence to keep this current? Our Accounting & Advisory packages include monthly reconciliations and deadline tracking so owners aren’t firefighting.
What if you miss a deadline?
The ATO can apply a failure-to-lodge (FTL) penalty, calculated in penalty units for each 28-day period (or part) the statement is late, up to a cap (higher for larger entities). If you’re behind, contact your agent early to discuss options. Australian Taxation Office
Local help when you’re busy on the tools
We work with trade-based, family-owned businesses across Cairns and the Sunshine Coast. If you’d rather be on site than in spreadsheets, lean on us for the numbers and the rhythm:
Cairns accountants — local support near Parramatta Park.
Sunshine Coast accountants — Maroochydore-based team for on-the-ground help.
CTA: Want us to prepare and lodge September items for you—and keep you ahead every month? Book a Call with a Trinity Business Accountant.
FAQ
What’s due on 21 September 2024?
For monthly reporters, the August 2024 BAS is due to be lodged and paid by 21 September. Australian Taxation Office
Do I still need a PAYG payment summary annual report if I use STP?
Only for payments not reported and finalised through STP. If you’re lodging that annual report through a registered agent, it’s due 30 September (excludes large withholders). Australian Taxation Office
Who must lodge the Annual TFN withholding report?
A trustee of a closely held trust that withheld amounts from beneficiaries who didn’t quote a TFN. For a 30 June balancer, it’s due 30 September. Australian Taxation Office
What happens if I lodge late?
The ATO can apply an FTL penalty that increases every 28 days you’re overdue (up to a cap), with higher rates for bigger entities. Australian Taxation Office
