21 November
Lodge and pay October 2022 monthly business activity statement.
25 November
Lodge and pay quarter 1, 2022–23 activity statement if you lodge electronically.
28 November
Lodge and pay quarter 1, 2022–23 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.
Employers lodging a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.
Note: The super guarantee charge is not tax deductible.
Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.