The Australian Taxation Office has announced the following key dates to look out for in August 2024.

14 August

Lodge PAYG withholding payment summary annual report for:

• large withholders whose annual withholding is greater than $1 million
• payers who have no tax agent or BAS agent involved in preparing the report.

21 August

• Lodge and pay July 2024 monthly business activity statement.

25 August

• Lodge and pay quarter 4, 2023–24 activity statement if you lodge electronically.

28 August

• Lodge Taxable payments annual report (TPAR).

Note: The TPAR tells us about payments that are made to contractors for providing services. Some government entities also need to report the grants they have paid in a TPAR.

• Lodge and pay quarter 4, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Note: Employers who lodge a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.