Key lodgment and payment dates for business – GST annual returns and instalments.
28 July
- GST instalments
- Quarter 4 (April–June) instalment notices (forms S and T).
Final date for payment and, if varying the instalment amount, lodgment.
21 August
Final date for eligible monthly GST reporters to elect to report GST annually.
28 October
GST instalments:
- Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used.
- Final date for opting out of option 3 for the current financial year.
- Quarter 1 (July–September) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgment.
Final date for eligible quarterly GST reporters to elect to report GST annually.
31 October
Annual GST return or Annual GST information report – lodgment and payment is due when your income tax return is due:
- If you use a tax agent, different due dates may apply.
28 February
Annual GST return or Annual GST information report:
- final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation
GST instalments.
- Quarter 2 (October–December) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgment.
28 April
GST instalments.
- Quarter 3 (January–March) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgment.
See also:
Key lodgment and payment dates for business – Goods and services tax (GST).