Preparing and lodging tax statements and returns due in July 2023
Keeping on top of key ATO compliance dates each month is important to ensuring you meet lodgment deadlines.
We've provided you with the key ATO dates for July 2023 below:
7 July
Employee Share Scheme (ESS)
- ESS statements to be sent to employees.
14
July
Single Touch Payroll (STP) finalisation
- End of year finalisation declaration through STP due.
PAYG withholding
-
For payments not reported through STP payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers).
21 July
Activity Statements
- June monthly activity statements - final date for lodgment and payment.
2023 Annual Payroll Tax
- Lodge and pay annual payroll tax return.
28 July
Activity Statements
- Quarter 4 (April-June) activity statements not lodged by Tax Agent - final date for lodgment and payment.
PAYG instalments
- Quarter 4 (April-June) instalment notices - final date for payment and, if varying the instalment amount, lodgment.
GST instalments
- Quarter 4 (April-June) instalment notices - final date for payment and, if varying the instalment amount, lodgment.
Superannuation
-
Due date for payment of super guarantee (SG) contributions for quarter 4 (1 April – 30 June) in the
previous financial year.
-
SG contributions are to be received by the superfund by this date. You need to allow sufficient time for SG payments to reach and be
processed by your super fund, especially if using a SG
clearing house.
-
If you don't pay the SG contributions for quarter 4 in full and by this date, you must pay the super guarantee charge (SGC) and lodge a Superannuation guarantee charge (SGC) statement by 28 August.
It's important to note, SGC is more than the SG you would have normally paid and is not tax deductible.
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At Trinity Advisory, we specialise in tax accounting, advisory services, and business coaching for small businesses located in and
around Cairns (116 Mulgrave Road, Parramatta Park QLD 4870) and the Sunshine Coast (2/8 Maroochydore Road, Maroochydore QLD 4558).
Should you need any taxation or accounting advice for your business, get in
touch
with Trinity Advisory today. Our team of expert Business Accountants, Advisors and Coaches are here to help!
