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PRODID:-//Prudent Accountants - ECPv6.13.2.1//NONSGML v1.0//EN
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X-WR-CALNAME:Prudent Accountants
X-ORIGINAL-URL:https://prudentaccountants.com.au
X-WR-CALDESC:Events for Prudent Accountants
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BEGIN:VTIMEZONE
TZID:Australia/Melbourne
BEGIN:STANDARD
TZOFFSETFROM:+1100
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TZNAME:AEST
DTSTART:20250405T160000
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DTSTART:20251004T160000
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DTSTART:20260404T160000
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DTSTART:20261003T160000
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DTSTART:20250101T000000
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BEGIN:VEVENT
DTSTART;VALUE=DATE:20260302
DTEND;VALUE=DATE:20260303
DTSTAMP:20260514T021316
CREATED:20250625T130206Z
LAST-MODIFIED:20250625T130700Z
UID:22578-1772409600-1772495999@prudentaccountants.com.au
SUMMARY:Quarterly BAS\, IAS & Superannuation Guarantee
DESCRIPTION:🧾 Quarterly BAS\, IAS & Superannuation Guarantee\nIn Australia\, many small to medium-sized businesses and employers report and pay their tax obligations on a quarterly basis. This includes: \n\n     Business Activity Statements (BAS) — for GST and PAYG instalments\n     Instalment Activity Statements (IAS) — for PAYG instalments or withholding (where not registered for GST)\n     Superannuation Guarantee (SG) contributions — for employee super\n\n📆 Quarterly Reporting Periods & Due Dates\n\n\n\n\n\nQuarter\nReporting Period\nDue Date\n\n\n\n\nQ1\n1 July – 30 September\n28 October\n\n\nQ2\n1 October – 31 December\n28 February\n\n\nQ3\n1 January – 31 March\n28 April\n\n\nQ4\n1 April – 30 June\n28 July\n\n\n\n\n\nImportant: If any of the due dates fall on a weekend or public holiday\, the deadline is moved to the next business day.\n\n\n📄 What Must Be Reported\n1. BAS (Business Activity Statement): \n\n      GST (Goods and Services Tax) collected and paid\n      PAYG Instalments (business income tax prepayments)\n      PAYG Withholding (if you withhold tax from employee wages)\n     Other taxes (e.g. FBT instalments\, luxury car tax if applicable)\n\n2. IAS (Instalment Activity Statement): \n\n     Used by businesses that do not report GST\n     Primarily covers PAYG instalments and PAYG withholding\n\n3. Superannuation Guarantee (SG): \n\n     Employers must make SG contributions\n     Due quarterly by the same dates as BAS\n      Must be paid and received by the employee’s super fund by the deadline\n\n⚠️ Penalties for Late Lodgment or Payment\n\n     Failure to Lodge (FTL) penalty: From $313 per 28-day period late (per obligation)\, up to $1\,565 for small businesses.\n     Super Guarantee Charge (SGC): If SG is paid late\, it becomes non-deductible and attracts interest and admin fees.\n     General Interest Charges (GIC): Applied to late payments.\n\n✅ Tips to Stay Compliant\n\n     Use accounting software (like Xero\, MYOB\, or QuickBooks) to automate reminders and pre-fill BAS data.\n     Ensure payroll systems are up to date for accurate SG and PAYG reporting.\n     Lodge electronically for faster processing and confirmations.\n     Work with a registered tax or BAS agent to gain extra time for lodgment if needed.
URL:https://prudentaccountants.com.au/event/quarterly-bas-ias-superannuation-guarantee-3/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20260121
DTEND;VALUE=DATE:20260122
DTSTAMP:20260514T021316
CREATED:20250625T124419Z
LAST-MODIFIED:20250625T124419Z
UID:22571-1768953600-1769039999@prudentaccountants.com.au
SUMMARY:Monthly BAS (GST & PAYG Withholding)
DESCRIPTION:Monthly BAS (GST & PAYG Withholding)\nBusinesses with GST turnover ≥ $20 million or large PAYG withholding obligations must lodge a Monthly BAS. \nEach BAS is due on the 21st of the following month. It includes GST\, PAYG Withholding\, PAYG Instalments\, and other taxes. \nLate lodgment may result in penalties and interest\, so it’s important to lodge and pay on time.
URL:https://prudentaccountants.com.au/event/monthly-bas-gst-payg-withholding-7/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20251222
DTEND;VALUE=DATE:20251223
DTSTAMP:20260514T021316
CREATED:20250625T123835Z
LAST-MODIFIED:20250625T123835Z
UID:22569-1766361600-1766447999@prudentaccountants.com.au
SUMMARY:Monthly BAS (GST & PAYG Withholding)
DESCRIPTION:Monthly BAS (GST & PAYG Withholding)\nBusinesses with GST turnover ≥ $20 million or large PAYG withholding obligations must lodge a Monthly BAS. \nEach BAS is due on the 21st of the following month. It includes GST\, PAYG Withholding\, PAYG Instalments\, and other taxes. \nLate lodgment may result in penalties and interest\, so it’s important to lodge and pay on time.
URL:https://prudentaccountants.com.au/event/monthly-bas-gst-payg-withholding-6/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20251121
DTEND;VALUE=DATE:20251122
DTSTAMP:20260514T021316
CREATED:20250625T123726Z
LAST-MODIFIED:20250625T123726Z
UID:22567-1763683200-1763769599@prudentaccountants.com.au
SUMMARY:Monthly BAS (GST & PAYG Withholding)
DESCRIPTION:Monthly BAS (GST & PAYG Withholding)\nBusinesses with GST turnover ≥ $20 million or large PAYG withholding obligations must lodge a Monthly BAS. \nEach BAS is due on the 21st of the following month. It includes GST\, PAYG Withholding\, PAYG Instalments\, and other taxes. \nLate lodgment may result in penalties and interest\, so it’s important to lodge and pay on time.
URL:https://prudentaccountants.com.au/event/monthly-bas-gst-payg-withholding-5/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20251031
DTEND;VALUE=DATE:20251101
DTSTAMP:20260514T021316
CREATED:20250619T004134Z
LAST-MODIFIED:20250619T004444Z
UID:22490-1761868800-1761955199@prudentaccountants.com.au
SUMMARY:Individual Income Tax Return Due Date
DESCRIPTION:Individual Income Tax Returns — FY 2024–25\nIf you’re lodging your own tax return for the year ending 30 June 2025 (without a tax agent)\, you must submit it by 31 October 2025. \nTo lodge\, you’ll need income details (e.g. PAYG income\, bank interest\, dividends) and any relevant deductions. \nMissing the deadline may result in penalties\, plus interest if tax is payable. You can avoid this by lodging early or registering with a tax agent before 31 October to access extended deadlines.
URL:https://prudentaccountants.com.au/event/individual-income-tax-return-due-date/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20251028
DTEND;VALUE=DATE:20251029
DTSTAMP:20260514T021316
CREATED:20250625T125946Z
LAST-MODIFIED:20250625T130540Z
UID:22575-1761609600-1761695999@prudentaccountants.com.au
SUMMARY:Quarterly BAS\, IAS & Superannuation Guarantee
DESCRIPTION:🧾 Quarterly BAS\, IAS & Superannuation Guarantee\nIn Australia\, many small to medium-sized businesses and employers report and pay their tax obligations on a quarterly basis. This includes: \n\n     Business Activity Statements (BAS) — for GST and PAYG instalments\n     Instalment Activity Statements (IAS) — for PAYG instalments or withholding (where not registered for GST)\n     Superannuation Guarantee (SG) contributions — for employee super\n\n📆 Quarterly Reporting Periods & Due Dates\n\n\n\n\n\nQuarter\nReporting Period\nDue Date\n\n\n\n\nQ1\n1 July – 30 September\n28 October\n\n\nQ2\n1 October – 31 December\n28 February\n\n\nQ3\n1 January – 31 March\n28 April\n\n\nQ4\n1 April – 30 June\n28 July\n\n\n\n\n\nImportant: If any of the due dates fall on a weekend or public holiday\, the deadline is moved to the next business day.\n\n\n📄 What Must Be Reported\n1. BAS (Business Activity Statement): \n\n      GST (Goods and Services Tax) collected and paid\n      PAYG Instalments (business income tax prepayments)\n      PAYG Withholding (if you withhold tax from employee wages)\n     Other taxes (e.g. FBT instalments\, luxury car tax if applicable)\n\n2. IAS (Instalment Activity Statement): \n\n     Used by businesses that do not report GST\n     Primarily covers PAYG instalments and PAYG withholding\n\n3. Superannuation Guarantee (SG): \n\n     Employers must make SG contributions\n     Due quarterly by the same dates as BAS\n      Must be paid and received by the employee’s super fund by the deadline\n\n⚠️ Penalties for Late Lodgment or Payment\n\n     Failure to Lodge (FTL) penalty: From $313 per 28-day period late (per obligation)\, up to $1\,565 for small businesses.\n     Super Guarantee Charge (SGC): If SG is paid late\, it becomes non-deductible and attracts interest and admin fees.\n     General Interest Charges (GIC): Applied to late payments.\n\n✅ Tips to Stay Compliant\n\n     Use accounting software (like Xero\, MYOB\, or QuickBooks) to automate reminders and pre-fill BAS data.\n     Ensure payroll systems are up to date for accurate SG and PAYG reporting.\n     Lodge electronically for faster processing and confirmations.\n     Work with a registered tax or BAS agent to gain extra time for lodgment if needed.
URL:https://prudentaccountants.com.au/event/quarterly-bas-ias-superannuation-guarantee-2/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20251021
DTEND;VALUE=DATE:20251022
DTSTAMP:20260514T021316
CREATED:20250619T010403Z
LAST-MODIFIED:20250619T010403Z
UID:22499-1761004800-1761091199@prudentaccountants.com.au
SUMMARY:Monthly BAS (GST & PAYG Withholding)
DESCRIPTION:Monthly BAS (GST & PAYG Withholding)\nBusinesses with GST turnover ≥ $20 million or large PAYG withholding obligations must lodge a Monthly BAS. \nEach BAS is due on the 21st of the following month. It includes GST\, PAYG Withholding\, PAYG Instalments\, and other taxes. \nLate lodgment may result in penalties and interest\, so it’s important to lodge and pay on time.
URL:https://prudentaccountants.com.au/event/monthly-bas-gst-payg-withholding-4/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20250922
DTEND;VALUE=DATE:20250923
DTSTAMP:20260514T021316
CREATED:20250619T010210Z
LAST-MODIFIED:20250619T010210Z
UID:22497-1758499200-1758585599@prudentaccountants.com.au
SUMMARY:Monthly BAS (GST & PAYG Withholding)
DESCRIPTION:Monthly BAS (GST & PAYG Withholding)\nBusinesses with GST turnover ≥ $20 million or large PAYG withholding obligations must lodge a Monthly BAS. \nEach BAS is due on the 21st of the following month. It includes GST\, PAYG Withholding\, PAYG Instalments\, and other taxes. \nLate lodgment may result in penalties and interest\, so it’s important to lodge and pay on time.
URL:https://prudentaccountants.com.au/event/monthly-bas-gst-payg-withholding-3/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20250821
DTEND;VALUE=DATE:20250822
DTSTAMP:20260514T021316
CREATED:20250619T005844Z
LAST-MODIFIED:20250619T005844Z
UID:22495-1755734400-1755820799@prudentaccountants.com.au
SUMMARY:Monthly BAS (GST & PAYG Withholding)
DESCRIPTION:Monthly BAS (GST & PAYG Withholding)\nBusinesses with GST turnover ≥ $20 million or large PAYG withholding obligations must lodge a Monthly BAS. \nEach BAS is due on the 21st of the following month. It includes GST\, PAYG Withholding\, PAYG Instalments\, and other taxes. \nLate lodgment may result in penalties and interest\, so it’s important to lodge and pay on time.
URL:https://prudentaccountants.com.au/event/monthly-bas-gst-payg-withholding-2/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20250728
DTEND;VALUE=DATE:20250729
DTSTAMP:20260514T021316
CREATED:20250625T125607Z
LAST-MODIFIED:20250625T130432Z
UID:22573-1753660800-1753747199@prudentaccountants.com.au
SUMMARY:Quarterly BAS\, IAS & Superannuation Guarantee
DESCRIPTION:🧾 Quarterly BAS\, IAS & Superannuation Guarantee\nIn Australia\, many small to medium-sized businesses and employers report and pay their tax obligations on a quarterly basis. This includes: \n\n     Business Activity Statements (BAS) — for GST and PAYG instalments\n     Instalment Activity Statements (IAS) — for PAYG instalments or withholding (where not registered for GST)\n     Superannuation Guarantee (SG) contributions — for employee super\n\n📆 Quarterly Reporting Periods & Due Dates\n\n\n\n\n\nQuarter\nReporting Period\nDue Date\n\n\n\n\nQ1\n1 July – 30 September\n28 October\n\n\nQ2\n1 October – 31 December\n28 February\n\n\nQ3\n1 January – 31 March\n28 April\n\n\nQ4\n1 April – 30 June\n28 July\n\n\n\n\n\nImportant: If any of the due dates fall on a weekend or public holiday\, the deadline is moved to the next business day.\n\n\n📄 What Must Be Reported\n1. BAS (Business Activity Statement): \n\n      GST (Goods and Services Tax) collected and paid\n      PAYG Instalments (business income tax prepayments)\n      PAYG Withholding (if you withhold tax from employee wages)\n     Other taxes (e.g. FBT instalments\, luxury car tax if applicable)\n\n2. IAS (Instalment Activity Statement): \n\n     Used by businesses that do not report GST\n     Primarily covers PAYG instalments and PAYG withholding\n\n3. Superannuation Guarantee (SG): \n\n     Employers must make SG contributions\n     Due quarterly by the same dates as BAS\n      Must be paid and received by the employee’s super fund by the deadline\n\n⚠️ Penalties for Late Lodgment or Payment\n\n     Failure to Lodge (FTL) penalty: From $313 per 28-day period late (per obligation)\, up to $1\,565 for small businesses.\n     Super Guarantee Charge (SGC): If SG is paid late\, it becomes non-deductible and attracts interest and admin fees.\n     General Interest Charges (GIC): Applied to late payments.\n\n✅ Tips to Stay Compliant\n\n     Use accounting software (like Xero\, MYOB\, or QuickBooks) to automate reminders and pre-fill BAS data.\n     Ensure payroll systems are up to date for accurate SG and PAYG reporting.\n     Lodge electronically for faster processing and confirmations.\n     Work with a registered tax or BAS agent to gain extra time for lodgment if needed.
URL:https://prudentaccountants.com.au/event/quarterly-bas-ias-superannuation-guarantee/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20250721
DTEND;VALUE=DATE:20250722
DTSTAMP:20260514T021316
CREATED:20250619T005521Z
LAST-MODIFIED:20250619T005521Z
UID:22493-1753056000-1753142399@prudentaccountants.com.au
SUMMARY:Monthly BAS (GST & PAYG Withholding)
DESCRIPTION:Monthly BAS (GST & PAYG Withholding)\nBusinesses with GST turnover ≥ $20 million or large PAYG withholding obligations must lodge a Monthly BAS. \nEach BAS is due on the 21st of the following month. It includes GST\, PAYG Withholding\, PAYG Instalments\, and other taxes. \nLate lodgment may result in penalties and interest\, so it’s important to lodge and pay on time.
URL:https://prudentaccountants.com.au/event/monthly-bas-gst-payg-withholding/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20250714
DTEND;VALUE=DATE:20250715
DTSTAMP:20260514T021316
CREATED:20250704T121341Z
LAST-MODIFIED:20250704T121341Z
UID:22605-1752451200-1752537599@prudentaccountants.com.au
SUMMARY:End-of-Year Finalisation through STP (Single Touch Payroll)
DESCRIPTION:✅ What is STP Finalisation?\nAt the end of each financial year\, employers must finalise their payroll data through STP Phase 2. This means confirming that the amounts reported to the ATO (wages\, tax withheld\, super\, etc.) are complete and correct for each employee. \nOnce finalised\, employees can access their Income Statement via myGov\, which replaces the old PAYG Payment Summary. \n📅 Due Date for Finalisation:\n\n\nEmployers with 20 or more employees: \n\n\nMust report closely held payees each payday\, just like arms-length employees. \n\n\nSTP finalisation due date for closely held payees: 30 September. \n\n\n\n\nSmall employers (19 or fewer employees): \n\n\nIf only closely held payees are employed\, the finalisation due date is the individual payee’s tax return due date. \n\n\n\n\nEmployers with both closely held and arms-length employees: \n\n\nClosely held payees: finalisation due by 30 September. \n\n\nArms-length employees: finalisation due by 14 July.
URL:https://prudentaccountants.com.au/event/end-of-year-finalisation-through-stp-single-touch-payroll/
END:VEVENT
END:VCALENDAR