Although the ATO allows an extra month for businesses to lodge their December quarterly BAS (the due date is 28 February regardless of your method of lodgement) there is no equivalent extension for the payment of Superannuation Guarantee.
Superannuation Guarantee for the October-December quarter is still due 28 days following the end of the quarter i.e. 28 January. Failure to pay on time (even if you are just one day late) will result in you being liable for Superannuation Guarantee Charge. For this reason, if you are closed throughout January, you may wish to consider making the October-December contribution before you close for Christmas.
Notify Suppliers / Customers
Ensure key suppliers / customers are aware of any Christmas shutdown period and any emergency contact arrangements you provide for customers/suppliers. An efficient and effective way to do this is to attach a footer to your emails leading up to Christmas such as:
We will be closed from 5:00pm Friday 23 December 2016 and will reopen again on Tuesday 3 January 2017. We thank you for your support during the year and wish you a safe and happy Festive Season.
Likewise, recorded messages should be left on front office/reception phones advising of the shutdown period (this is easy to overlook in the excitement of the Christmas rush).
Out of Office Email Settings
All staff should be instructed to activate the ‘out of office’ reply function on their emails for the entire period of their Christmas-New Year absence. Given that staff members may be returning from leave on different dates, it’s important that each staff member tailors this function to align with the exact dates of their own individual absence.