The due dates for payment of tax, filing returns and satisfying various other obligations in August 2014 are noted below.

14 August

• Due date for entities subject to PAYG withholding to forward annual report relating to: (a) work or services payments; (b) retirement payments and annuities or pensions; (c) benefit and compensation payments; (d) alienated personal services payments; (e) non-cash benefits; or (f) reportable fringe benefits.
  
  
• Due date for entities to give copies of payment summaries to Commissioner relating to superannuation lump sums, employment termination payments or departing Australia superannuation payments.
  
  
• Due date for provider of ESS interests to give Commissioner a statement of ESS interests provided to employees in 2013/14.

21 August

• Due date for lodgment of activity statements for reporting and payment of:
  
  – GST, wine equalisation tax and luxury car tax by monthly GST reporters
  – PAYG instalment for July 2014 by monthly PAYG instalment payers, and
  – PAYG amounts withheld from payments during July 2014 by medium PAYG withholders.

28 August

• Due date for lodgment of superannuation guarantee statement and payment of superannuation guarantee charge for April to June 2014 quarter.