Key Dates

October 2014 monthly activity statement – due date for lodging and paying.

Quarterly activity statement, quarter 1, 2014–15 – due date for lodging and paying if you are lodging via one of the following:

• electronic commerce interface (ECI)
• electronic lodgment service (ELS)
• Tax Agent Portal
• BAS Agent Portal
• Standard Business Reporting (SBR).

Due date for lodging Superannuation guarantee charge statement – quarterly and paying the super guarantee charge for quarter 1, 2014–15, if the employer did not pay enough contributions on time.

Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us.

Note: The super guarantee charge is not tax deductible.

For help working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.

Income tax for taxable large/medium taxpayers, companies and super funds – due date for payment.
Lodgment of return due 15 January 2015.

Income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged – due date for payment.
Lodgment of return due 15 January 2015.

Income tax for companies and super funds when lodgment of the tax return was due 31 October 2014 – due date for payment.

November 2013 monthly activity statement – due date for lodging and paying.