July 2023

7 July 

  • Employee share scheme (ESS) statements to be sent to employees

14 July

  • Single Touch Payroll (STP) – end of year finalisations declaration due
  • Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers) for payments not reported through STP.

21 July

  • Quarter 4 (April–June) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
  • June monthly activity statements – final date for lodgment and payment.

28 July

  • Quarter 4 (April–June) activity statements – final date for lodgment and payment.
  • PAYG instalments – Quarter 4 (April–June) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.
  • GST instalments – Quarter 4 (April–June) instalment notices (forms SA and T) – final date for payment and, if varying the instalment amount, lodgment.
  • Superannuation – Due date for payment of super guarantee contributions for quarter 4 (1 April – 30 June) in the previous financial year – contributions to be made to the fund by this date.

31 July

  • TFN report – Quarter 4 (April–June) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.
  • Foreign Account Tax Compliance Act (FATCA) Report due.