Date | Obligation |
21 November | October 2015 monthly activity statement – due date for lodging and paying. |
25 November | Quarterly activity statement, quarter 1, 2015–16 – due date for lodging and paying if you are lodging via one of the following:
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28 November | Due date for lodging Superannuation guarantee charge statement – quarterly and paying the super guarantee charge for quarter 1, 2015–16, if the employer did not pay enough contributions on time.
Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us. Note: The super guarantee charge is not tax deductible. For help working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool. |