Key Dates

Make quarter 2, 2019–20 super guarantee contributions to funds by this date.

Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 February 2020.

Note: The super guarantee charge is not tax deductible.

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2019–20.

Lodge and pay December 2019 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

Lodge and pay January 2020 monthly business activity statement.

Lodge tax return for non-taxable large/medium entities as per the latest year lodged (except individuals).

Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities (except individuals).

Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

Lodge tax return for non-taxable head company of a consolidated group, including a new registrant, that has a member who has been deemed a large/medium entity in the latest year lodged.

Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.

Lodge tax return for large/medium new registrant (non-taxable) head company of a consolidated group.

Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2019 due date at finalisation of a review of the SMSF at registration.

Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see Super lodgment.

Lodge and pay quarter 2, 2019–20 activity statement for all lodgment methods.