ATO key dates August 2024: what tradies need to lodge and when

ATO key dates August 2024: what tradies need to lodge and when

Running a trade business means juggling jobs, crew, and the ATO calendar. August is a heavy month. Below are the confirmed ATO deadlines for August 2024 and what to prepare. If you’d rather not wrestle paperwork, our Accounting & Advisory team in Cairns and the Sunshine Coast can take it off your desk.

Educational only, not advice. Always check the ATO page linked in each section for your exact position.

Snapshot: August 2024 ATO deadlines

1) July 2024 monthly BAS – due 21 August

If you report monthly, your BAS is due on the 21st of the following month—so 21 August for July. Plan cash, reconcile early, and avoid last-minute fixes. Australian Taxation Office

Quick prep:

  • Reconcile sales/purchases; check GST codes.

  • Review PAYG(W) and any PAYG(I) instalments.

  • Scan for uncoded or duplicate transactions.

Make it easy: We set up a clean monthly rhythm so BAS is routine, not a scramble. See Our Services for how we streamline compliance for trade businesses.

2) Quarter 4 (Apr-Jun) 2023–24 activity statement – due 25 August (if lodging online)

Lodging electronically? You generally get two extra weeks on quarterly BAS, so Q4 2023-24 is due 25 August. Paper lodgers don’t get the online extension. Confirm your exact due date on your BAS/Online Services. Australian Taxation Office

What to prepare:

  • April–June GST figures, PAYG(W), PAYG(I) (if applicable).

  • Bank recs finalised; error list cleared.

  • Supporting workpapers saved to your file.

Tidy quarter-ends: If quarter-end always blows out, our Business Coaching can build a 90-day process to fix the bottlenecks.

3) Superannuation guarantee charge (SGC) statement – due 28 August for Q4 if you paid late/short

Missed or underpaid super for any April-June pay runs? You must lodge the SGC statement and pay the SGC by 28 August. This is separate to normal super, includes admin fee and interest, and is not tax-deductible. Australian Taxation Office

Helpful to know: If you paid the super late directly to the fund, you may be able to apply the late payment offset (conditions apply) when you lodge the SGC statement. Ask your advisor to check eligibility and calculations before you submit. Australian Taxation Office

Need a hand? We diagnose payroll gaps, calculate SGC, and lodge correctly. Start with Book a Call and we’ll map next steps.

4) TPAR (Taxable payments annual report) – due 28 August

If you paid contractors in a TPRS industry (e.g., building and construction, cleaning, courier, road freight, IT, security), you may need to lodge a TPAR by 28 August each year. Gather contractor details and total payments for FY2023–24. Australian Taxation Office

Make it smoother next year: We’ll bake TPAR tracking into your coding rules and supplier setup so it’s a 10-minute job, not a week-long chase. Our Accounting & Advisory packages include this housekeeping.

August compliance checklist (print this)

Task Owner Due Status
Reconcile July accounts (bank/receipts) Bookkeeper 16 Aug ☐
Prepare & lodge July BAS (monthly) Agent/Owner 21 Aug ☐
Finalise Q4 BAS/IAS (if quarterly & lodging online) Agent/Owner 25 Aug ☐
Review super payments paid on time for Apr–Jun Payroll 20 Aug ☐
If any late/shortfalls, prepare SGC statement Payroll/Agent 28 Aug ☐
Compile and lodge TPAR (if applicable) Owner/Agent 28 Aug ☐

Late or unsure?

If you’re behind, act early. For quarterly BAS, online lodgers often have until 25 August; SGC and TPAR have hard 28 August deadlines. If cash is tight or records are messy, we’ll triage and get you compliant. Local help: Cairns accountants and Sunshine Coast accountants.

CTA: Want August handled end-to-end? Book a Call with a Trinity Business Accountant.

FAQ

What’s due on 21 August 2024?
The July 2024 monthly BAS for monthly reporters. Australian Taxation Office

What’s due on 25 August 2024?
If you lodge electronically, your Q4 2023–24 activity statement is generally due 25 August. Check the due date displayed on your BAS. Australian Taxation Office

What’s due on 28 August 2024?
Two items if relevant: the SGC statement (when April–June super was late/short) and the TPAR for contractor payments. Australian Taxation Office

I paid super late — do I still need to lodge the SGC statement?
Yes. You must lodge the SGC statement and pay the SGC. You may be able to apply a late payment offset if you meet ATO conditions. Australian Taxation Office

Does every business need to lodge a TPAR?
No. Only if you’re in a TPRS industry and you paid contractors for services during the year. Due 28 August. Australian Taxation Office