Keeping on top of monthly ATO and state deadlines helps you avoid penalties and protect cash flow. April 2024 has three big ones for most trade businesses: March monthly BAS, quarter 3 super guarantee, and (for Queensland employers) the March monthly payroll tax return. Below are the dates, what “paid on time” actually means when you use a clearing house, and what to do if you miss a cutoff. This article includes direct links to official guidance for quick checking.
General information only, not tax advice. Always confirm with your accountant or the ATO.
Key April 2024 compliance dates
| Date (April 2024) | What’s due | Who it applies to | Notes |
|---|---|---|---|
| 7 April | Lodge and pay March payroll tax (monthly) | QLD employers registered for payroll tax | Monthly returns are due on the 7th of the following month. See Payroll tax due dates at Queensland Revenue Office: https://qro.qld.gov.au/payroll-tax/returns/due-dates/ |
| 16 April | Target date to process Q3 super via a commercial clearing house | Employers using a commercial clearing house | Super must be received by the fund by 28 April. See Paying super contributions (clearing houses): https://www.ato.gov.au/businesses-and-organisations/super-for-employers/super-guarantee-employer-obligations-online-course/module-5-paying-super-contributions |
| 21 April | Lodge and pay March monthly BAS | Monthly BAS reporters | Monthly BAS is due on the 21st of the following month. See BAS due dates: https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/business-activity-statements-bas/due-dates-for-lodging-and-paying-your-bas |
| 28 April | Q3 super guarantee contributions must be received by funds | All employers | Q3 (1 Jan–31 Mar) SG contributions must be received by the fund by 28 April. See Super payment due dates: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/super-payment-due-dates |
If a due date falls on a weekend or public holiday, the super contribution must reach the fund on or before the next business day. See Super payment due dates: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/super-payment-due-dates
What “paid on time” means for super in April
For super, on time means the contribution is received by your employee’s super fund by the due date. Learn more under Super payment due dates: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/super-payment-due-dates
If you pay through a commercial clearing house, the payment only counts when the fund receives it, not when the clearing house takes it from your account. See Paying super contributions (clearing houses): https://www.ato.gov.au/businesses-and-organisations/super-for-employers/super-guarantee-employer-obligations-online-course/module-5-paying-super-contributions
If you use the ATO’s Small Business Superannuation Clearing House (SBSCH), read the SBSCH page for current timing rules: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/small-business-superannuation-clearing-house
If you miss the 28 April cut-off for Q3, you must lodge a Superannuation Guarantee Charge (SGC) statement and pay the SGC by 28 May. See Missed and late super guarantee payments: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/missed-and-late-super-guarantee-payments
April deadlines: quick prep checklists
By 7 April: Queensland payroll tax (monthly)
Confirm March taxable wages and group status.
Prepare and lodge your March periodic return in QRO Online. See Payroll tax due dates: https://qro.qld.gov.au/payroll-tax/returns/due-dates/
By 21 April: March monthly BAS
Reconcile March bank feeds and clean any unmatched items.
Review GST coding on major purchases and materials.
Confirm PAYG withholding for March payroll.
Lodge and pay by the due date. See BAS due dates: https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/business-activity-statements-bas/due-dates-for-lodging-and-paying-your-bas
By 28 April: Q3 super guarantee (Jan–Mar)
Reconcile ordinary time earnings for Jan–Mar.
Calculate SG at the correct rate and schedule payments.
If using a commercial clearing house, initiate payments around 16 April to allow processing. See Paying super contributions (clearing houses): https://www.ato.gov.au/businesses-and-organisations/super-for-employers/super-guarantee-employer-obligations-online-course/module-5-paying-super-contributions
If late, lodge the SGC statement and pay the SGC by 28 May. See The super guarantee charge: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/missed-and-late-super-guarantee-payments/the-super-guarantee-charge
If you miss a deadline: what to do next
Super late? Lodge the SGC statement and pay the SGC by 28 May for Q3. Learn more under Missed and late super guarantee payments: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/missed-and-late-super-guarantee-payments
BAS late? Lodge as soon as possible to minimise interest and penalties. See BAS due dates: https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/business-activity-statements-bas/due-dates-for-lodging-and-paying-your-bas
Payroll tax late (QLD)? Lodge and pay promptly via QRO Online. See Payroll tax due dates: https://qro.qld.gov.au/payroll-tax/returns/due-dates/
How Trinity Advisory can help (Cairns & Sunshine Coast)
If compliance is clogging your week, let us help you set up a simple calendar and cadence so lodgements happen on time and without stress. We support trade-based, family-owned businesses with clean reporting, price discipline and quarterly coaching—so you can stay on the tools while we keep the ATO dates in check.
Book a strategy call: https://trinityadvisory.com.au/book-a-call/
Accounting & Advisory: https://trinityadvisory.com.au/our-services/accounting-and-advisory/
Business Coaching: https://trinityadvisory.com.au/our-services/business-coaching/
Who we’ve helped: https://trinityadvisory.com.au/who-weve-helped/
Cairns office: https://trinityadvisory.com.au/cairns/
Sunshine Coast office: https://trinityadvisory.com.au/sunshine-coast/
FAQ
What are the April 2024 ATO due dates for most small businesses?
March monthly BAS is due 21 April and quarter 3 super must be received by funds by 28 April. See BAS due dates: https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/business-activity-statements-bas/due-dates-for-lodging-and-paying-your-bas and Super payment due dates: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/super-payment-due-dates
Does paying via a clearing house affect whether super is on time?
Yes. With a commercial clearing house, the contribution only counts when the super fund receives it. See Paying super contributions (clearing houses): https://www.ato.gov.au/businesses-and-organisations/super-for-employers/super-guarantee-employer-obligations-online-course/module-5-paying-super-contributions
I missed 28 April. What now?
Lodge the SGC statement and pay the super guarantee charge by 28 May for Q3. See The super guarantee charge: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/missed-and-late-super-guarantee-payments/the-super-guarantee-charge
If a due date lands on a weekend, do I get extra time?
For super, the contribution must be received by the fund on or before the next business day. See Super payment due dates: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/super-payment-due-dates
References
Australian Taxation Office — Due dates for lodging and paying your BAS: https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/business-activity-statements-bas/due-dates-for-lodging-and-paying-your-bas
Australian Taxation Office — Super payment due dates: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/super-payment-due-dates
Australian Taxation Office — Missed and late super guarantee payments: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/missed-and-late-super-guarantee-payments
Australian Taxation Office — The super guarantee charge: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/missed-and-late-super-guarantee-payments/the-super-guarantee-charge
Queensland Revenue Office — Payroll tax due dates: https://qro.qld.gov.au/payroll-tax/returns/due-dates/
