No matter the size of your business, staying on top of tax deadlines is essential. Timely lodgement and payment keep you compliant with the ATO, protect your cash flow, and help you avoid unnecessary penalties.
As you’re no doubt aware, the ATO sets specific dates each month for Business Activity Statements (BAS), superannuation contributions, and other reports. Missing these deadlines can quickly add up in fines and interest charges — but with some planning, and assistance from the Attune team we can help you make them easy to manage.
Key Dates for the Months Ahead
October 2025
- 21 October – Lodge and pay September 2025 monthly BAS
Monthly BAS reporters must lodge and pay for September, covering GST, PAYG withholding, and other obligations. Lodging on time (even without full payment) avoids additional penalties. - 28 October – Make quarterly super guarantee (SG) contributions for July–September 2025
Employers must ensure contributions are received by employees’ funds by this date. Late payments attract the Superannuation Guarantee Charge (SGC), which is costly and non-deductible. - 28 October – Lodge and pay quarterly BAS for July–September 2025
Quarterly BAS reporters must finalise GST, PAYG instalments, and PAYG withholding for the September quarter. Accurate records make this smoother and reduce the risk of ATO issues.
November 2025
- 21 November – Lodge and pay October 2025 monthly BAS
Monthly reporters must complete their BAS for October. Staying consistent with lodgements reduces compliance stress and helps with cash flow planning.
December 2025
- 21 December – Lodge and pay November 2025 monthly BAS
Businesses reporting monthly must lodge their November BAS by this date. With the holiday season approaching, plan ahead to ensure lodgement isn’t delayed. - 28 December – Make quarterly super guarantee (SG) contributions for October–December 2025
Super contributions for this quarter must reach employees’ funds by 28 December. Given the Christmas period, businesses should process payments well before the deadline to avoid delays. - 28 December – Lodge and pay quarterly BAS for October–December 2025
Quarterly BAS obligations for the December period are due. Be mindful that the festive break may impact admin and payment processing, so scheduling early is key.
Why It Matters
For many businesses, cash flow is stretched at year-end. But falling behind on tax or super obligations only makes things harder down the track. Lodging on time — even if you can’t pay in full — shows the ATO you’re proactive and may give you access to flexible payment arrangements if the need arises.
Take Control of Compliance
Tax compliance doesn’t need to be overwhelming. With the right systems and advice, you can stay ahead of deadlines, maintain healthy cash flow, and protect your business from unnecessary penalties.
For help staying on top of your obligations, give the Attune Advisory team a call on 1300 866 113 or send us an email. Lets make sure you remain compliant and in the best tax position possible as the year continues.
