Essential Compliance Timetable for Pty Ltd Companies (with Penalties & Fees)
Staying compliant is essential for your company’s success and avoiding unnecessary costs. Below, you’ll find key compliance dates, what applies to your business, and a full breakdown of all relevant fees, penalties, and interest rates.
1. Business Activity Statements (BAS)
Who must lodge?
All companies registered for GST, PAYG withholding, or PAYG instalments.
BAS Due Dates
Lodgement Frequency | Period Covered | Due Date (Each Year) |
Quarterly | Jul–Sep | 28 October |
| Oct–Dec | 28 February |
| Jan–Mar | 28 April |
| Apr–Jun | 28 July |
Monthly | Each calendar month | 21st of following month |
If you are registered with a tax or BAS agent, you may be eligible for an extension for some BAS lodgements.
BAS Late Lodgement Penalties (Failure to Lodge on Time)
Entity Size | Penalty per 28 Days Late | Maximum Penalty (5 periods) |
Small (turnover <$1m) | $330 | $1,650 |
Medium ($1m–$20m) | $660 | $3,300 |
Large (>$20m) | $1,650 | $8,250 |
Significant Global | $165,000 | $825,000 |
Penalties apply per BAS, per period overdue. The ATO may not apply penalties for isolated late lodgements, but repeat late lodgement increases risk.
Interest on Late BAS Payments
Interest Type | Rate (from 1 July 2025) | Notes |
General Interest Charge (GIC) | 10.78% p.a. | No longer tax-deductible from 1 July 2025 |
2. Company Tax Return
Who must lodge?
All Pty Ltd companies.
Company Tax Return Due Dates
Lodgement Method | Due Date (Each Year) |
Self-lodgement | 31 October (following financial year end) - if you are lodging yourself |
Lodgement via tax agent | Usually 15 May (following financial year end) - if registered with a tax agent by 31 October |
Late Lodgement Penalties
Entity Size | Penalty per 28 Days Late | Maximum Penalty (5 periods) |
Small (turnover <$1m) | $330 | $1,650 |
Medium ($1m–$20m) | $660 | $3,300 |
Large (>$20m) | $1,650 | $8,250 |
Significant Global | $165,000 | $825,000 |
Penalties apply per overdue return. The ATO may issue warnings before applying penalties.
Interest on Late Tax Payments
Interest Type | Rate (from 1 July 2025) | Notes |
General Interest Charge (GIC) | 10.78% p.a. | No longer tax-deductible from 1 July 2025 |
3. ASIC Compliance
Who must comply?
All Pty Ltd companies.
Key ASIC Obligations
Obligation | Due Date (Each Year) | Fee (from 1 July 2025) |
Annual review fee | On company anniversary | $329 |
Notify changes (officers, address) | Within 28 days of the change | No fee for timely lodgement |
ASIC Late Fees (from 1 July 2025)
Type of Late Fee | Up to 1 Month Late | Over 1 Month Late |
Late payment or lodgement | $98 | $411 |
Late fees apply on top of the original fee. Failure to pay can lead to company deregistration.
4. Employment Compliance
Who must comply?
All Pty Ltd companies who employ staff.
A. Single Touch Payroll (STP)
Business Size | Penalty per 28 Days Late | Maximum Penalty |
Small (<$10m turnover) | $210 | $1,050 |
Medium | $420 | $2,100 |
Large | $1,050 | $5,250 |
Significant Global | $105,000 | $525,000 |
Penalties apply for each period of 28 days that a report is overdue. The ATO generally applies penalties for repeated or serious non-compliance.
B. Superannuation Guarantee (SG)
Quarter | Period Covered | Super Due Date (Each Year) |
Q1 | Jul–Sep | 28 October |
Q2 | Oct–Dec | 28 January |
Q3 | Jan–Mar | 28 April |
Q4 | Apr–Jun | 28 July |
Penalties for Late Super Payments
Penalty Type | Details |
Superannuation Guarantee Charge (SGC) | Includes unpaid super, 10% p.a. interest (from quarter start to payment date), $20 admin fee per employee per quarter. Not tax-deductible. |
Director liability | Directors may become personally liable for unpaid SGC. |
5. Taxable Payments Annual Report (TPAR)
Who must lodge?
If ATO asks you to lodge.
Obligation | Due Date (Each Year) | Penalties (as at 1 July 2025) |
Lodge TPAR | 28 August | $330 per 28 days late, up to $1,650 (small entities); higher for medium/large. |
6. Frequently Asked Questions
Q: Do all companies need to lodge all these forms?
No. Requirements depend on your business activities (e.g., TPAR only for certain industries, STP and super only if you have employees).
Q: What if a deadline falls on a weekend or public holiday?
The due date moves to the next business day.
Q: Can I get an extension?
If you are registered with a tax or BAS agent, you may be eligible for extensions on some lodgements.
Summary 1: Compliance Timetable by Compliance Type
Compliance Type | Obligation | Due Date(s) (Each Year) | Penalty/Interest (as at 1 July 2025) |
BAS (Quarterly) | Lodge & pay | 28 Oct, 28 Feb, 28 Apr, 28 Jul | $330 per 28 days late (small), up to $1,650; GIC 11.17% p.a. |
BAS (Monthly) | Lodge & pay | 21st of following month | Same as above |
Company Tax Return | Lodge & pay | 31 Oct (self), 15 May (via agent) | Same as above |
ASIC Review | Pay annual fee | Company anniversary | $340 fee; $100 late (<1 mo), $415 (>1 mo) |
ASIC Changes | Notify changes | Within 28 days of change | $100 late (<1 mo), $415 (>1 mo) |
Superannuation | Pay SG | 28 Oct, 28 Jan, 28 Apr, 28 Jul | SGC: 10% p.a. interest, $20/employee/quarter, not tax-deductible |
STP Reporting | Report payroll | On or before each payday | $210 per 28 days late (small), up to $1,050 |
STP Finalisation | Finalise payroll | 14 July | Same as above |
TPAR | Lodge report | 28 August | $330 per 28 days late (small), up to $1,650 |
Summary 2: Compliance Timetable by Month
Month | Key Compliance Deadlines (Each Year) | Penalties/Fees (as at 1 July 2025) |
January | 28 Jan – Superannuation (Q2) | SGC if late |
February | 21 Feb – BAS (monthly), 28 Feb – BAS (Q2) | $330 per 28 days late (small) |
April | 21 Apr – BAS (monthly), 28 Apr – BAS (Q3), Super (Q3) | Same as above |
July | 14 Jul – STP Finalisation, 21 Jul – BAS (monthly), 28 Jul – BAS (Q4), Super (Q4) | SGC if late, $330 per 28 days late (small) |
August | 21 Aug – BAS (monthly), 28 Aug – TPAR | $330 per 28 days late (small) |
October | 21 Oct – BAS (monthly), 28 Oct – BAS (Q1), Super (Q1), 31 Oct – Company Tax Return (self-lodgement) | SGC if late, $330 per 28 days late (small) |
November | 21 Nov – BAS (monthly) | $330 per 28 days late (small) |
December | 21 Dec – BAS (monthly) | $330 per 28 days late (small) |
Ongoing | ASIC annual review (company anniversary), Notify ASIC of changes (within 28 days), STP reporting (each payday) | $340 fee; $100/$415 late |
All penalty amounts, fees, and interest rates listed above are current as at 1 July 2025. For tailored advice, or if you need help managing your compliance, please contact our team.
