Startups are required to pay taxes on a monthly or quarterly basis. You must make the payments at least four times a year, by the quarterly due dates. If super is not paid by it’s due dates, it’s not tax-deductible.
Quarterly payment due dates for super payments
Quarter 1 July – 30 September & due date 28 October
Quarter 1 October – 31 December & due date 28 January
Quarter 1 January – 31 March & due date 28 April
Quarter 1 April – 30 June & due date 28 July