Key Dates

Key Dates


To expand more information about a particular date click on the title.

  • Sun
    15
    Jan
    2017
    Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlierPayment for large/medium entities with a 15 January due date is:

    • 1 December 2016 for companies and super funds
    • as stated on their notice of assessment for trusts.

    Note: You cannot self-assess a lodgment deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year

    Lodge tax return for the 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, unless required earlier. Payment was due 1 December 2016.
  • Sat
    21
    Jan
    2017
    Lodge and pay quarterly PAYG instalment activity statement for quarter 2, 2016–17 for head companies of consolidated groups.
    Lodge and pay December 2016 monthly business activity statement except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.
  • Sat
    28
    Jan
    2017

    Employers must make super guarantee contributions for quarter 2, 2016–17 to the 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 aSuperannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 February 2017.

    Note: The super guarantee charge is not tax deductible

  • Tue
    31
    Jan
    2017

    Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2016–17.

  • Tue
    21
    Feb
    2017

    Lodge and pay December 2016 monthly business activity statement for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically.

    Lodge and pay January 2017 monthly activity statement.

  • Tue
    28
    Feb
    2017
    Lodge tax return for non-taxable large/medium entities as per the latest year lodged (all entities other than 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 (all entities other than 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 during the year of income.
    Lodge tax return for 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 2016 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 quarterly activity statement for quarter 2, 2016–17 for all lodgment methods.
    Pay quarterly instalment notice (form R, S or T) for quarter 2, 2016–17. Lodgment is only required if you vary the instalment amount.
    Annual GST return or information report – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation.If the taxpayer does have a tax return obligation, this return or report must be lodged by the due date of the tax return.
    Lodge the Superannuation guarantee charge (SGC) statement– quarterlyand pay the super guarantee charge for quarter 2, 2016–17 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 with working out the super guarantee charge and preparing theSuperannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.

  • Tue
    21
    Mar
    2017

    Lodge and pay February 2017 monthly activity statement.

  • Fri
    31
    Mar
    2017
    Lodge tax return for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium taxpayers), unless due earlier.

    Payment for companies and super funds in this category is also due by this date.

    Lodge tax return for the head company of a consolidated group without a member who has been deemed a large/medium entity in the latest year lodged, but with a member who had total income in excess of $2 million in their latest year lodged, unless due earlier.

    Payment for companies in this category is also due by this date.

    Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large/medium trusts.

    Payment for individuals and trusts in this category is due as advised on their notice of assessment.

  • Fri
    21
    Apr
    2017
    Lodge and pay quarterly PAYG instalment activity statement for quarter 3, 2016–17 for head companies of consolidated groups.
    Lodge and pay March 2017 monthly activity statement.
  • Fri
    28
    Apr
    2017
    Lodge and pay quarterly activity statement for quarter 3, 2016–17 – paper lodgments.
    Pay quarterly instalment notice (form R, S or T) for quarter 3, 2016–17. You only need to lodge if you are varying the instalment amount.
    Employers must make super guarantee contributions for quarter 3, 2016–17 to the funds by this date.Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 May 2017.

    Note: The super guarantee charge is not tax deductible

  • Sun
    30
    Apr
    2017
    Lodge TFN report for closely held trusts for TFNs quoted to trustees by beneficiaries in quarter 3, 2016–17.
    Lodge lost members report for the period 1 July 2016 to 31 December 2016.
  • Mon
    15
    May
    2017

    2016 tax returns for all other entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2017 concession.

    Due date for:

    • lodging
    • company and super funds to pay if required.

    Note: Individuals and trusts in this category to pay as advised on their notice of assessment

  • Mon
    15
    May
    2017

    Lodge 2017 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2018 concession.

    Due date for:

    • companies and super funds to pay if required.

    Note: Individuals and trusts in this category pay as advised on their notice of assessment.

  • Sun
    21
    May
    2017
    Lodge and pay April 2017 monthly activity statement.
    Final date for appointing a tax agent for an FBT role. You must tell us who your new clients are by this date to make sure they receive the lodgment and payment concessions for their fringe benefits tax returns.Lodge Fringe benefits tax annual return (if lodging by paper).
  • Sun
    21
    May
    2017

    Lodge and pay April 2018 monthly activity statement.

  • Fri
    26
    May
    2017
    Lodge and pay eligible quarterly activity statement for quarter 3, 2016–17 if you lodge using:

    • electronic lodgment service (ELS)
    • electronic commerce interface (ECI)
    • Tax Agent Portal
    • BAS Agent Portal
    • practitioner lodgment service (PLS).

     

  • Sun
    28
    May
    2017
    Pay Fringe benefits tax annual return.
    Lodge the Superannuation guarantee charge statement – quarterly (NAT 9599) and pay the super guarantee charge for quarter 3, 2016–17 if the employer did not pay enough contributions on time.Employers who lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) 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 with working out the super guarantee charge and preparing theSuperannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.

  • Mon
    05
    Jun
    2017
    Lodge tax return, including companies and super funds where the tax return is not required earlier and both of the following criteria are met:

    • non-taxable or a credit assessment as at latest year lodged
    • non–taxable or receiving a credit assessment in the current year.

    This is for all entities with a lodgment end date of 15 May 2017, excluding large/medium taxpayers and head companies of consolidated groups.

    Lodge tax returns due for individuals and trusts with a lodgment end date of 15 May 2017 provided they also pay any liability due by this date.Note: This is not a lodgment end date but a concessional arrangement where you will not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date
  • Wed
    21
    Jun
    2017

    Lodge and pay May 2017 monthly activity statement.

  • Sun
    25
    Jun
    2017

    Lodge 2017 Fringe benefits tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 May.

  • Fri
    30
    Jun
    2017

    Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2016–17 financial year.

  • Fri
    21
    Jul
    2017

    Lodge and pay June 2017 monthly activity statement.

  • Fri
    21
    Jul
    2017

    Lodge and pay quarter 4, 2016–17 PAYG instalment activity statement for head companies of consolidated groups.

  • Fri
    28
    Jul
    2017

    Lodge and pay quarter 4, 2016–17 activity statement if lodging by paper.

    Pay quarter 4, 2016–17 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

  • Fri
    28
    Jul
    2017

    Make super guarantee contributions for quarter 4, 2016–17 to funds by this date.

    Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 August 2017.

    Note: The super guarantee charge is not tax deductible

  • Mon
    31
    Jul
    2017

    Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2016–17.

  • Mon
    31
    Jul
    2017

    Lodge Venture capital deficit tax return for June balancers.

  • Mon
    31
    Jul
    2017

    Lodge Franking account return for 30 June balancers if there is an amount payable.

  • Mon
    14
    Aug
    2017

    Lodge PAYG withholding payment summary annual report for:

    • large withholders whose annual withholding is greater than $1 million
    • payers who have no tax agent or BAS agent involved in preparing the report.
  • Mon
    21
    Aug
    2017

    Lodge and pay July 2017 monthly activity statement.

  • Fri
    25
    Aug
    2017

    Lodge and pay quarter 4, 2016–17 activity statement – if you lodge electronically.

  • Mon
    28
    Aug
    2017

    Lodge and pay quarter 4, 2016–17 Superannuation guarantee charge statement – quarterly 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 still have to pay the remaining super guarantee charge.

    Note: The super guarantee charge is not tax deductible

  • Mon
    28
    Aug
    2017

    Lodge Taxable payments annual report – building and construction industry.

  • Thu
    21
    Sep
    2017

    Lodge and pay August 2017 monthly activity statement.

  • Sat
    30
    Sep
    2017

    Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent.

    If a payer has only closely held payees and their tax agent helps prepare their report, they may be eligible for a concession to lodge this report by the due date of their tax return.

  • Sat
    30
    Sep
    2017

    Lodge Annual TFN withholding report 2017 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

  • Sat
    21
    Oct
    2017

    Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.

  • Sat
    21
    Oct
    2017

    Lodge and pay quarter 1, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.

  • Sat
    21
    Oct
    2017

    Lodge and pay September 2017 monthly activity statement.

  • Sat
    28
    Oct
    2017

    Lodge and pay quarter 1, 2017–18 activity statement if lodging by paper. Pay quarter 1, 2017–18 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.

  • Sat
    28
    Oct
    2017

    Make super guarantee contributions for quarter 1, 2017–18 to funds by this date.

    Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 November 2017.

    Note: The super guarantee charge is not tax deductible

  • Sat
    28
    Oct
    2017

    Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2016–17 income year.

  • Tue
    31
    Oct
    2017

    Final date to add new clients to your client list to ensure their 2017 tax return is covered by the lodgment program.

    Note: The lodgment program is a concession to registered agents. We can ask for documents to be lodged earlier than the concessional due dates.

  • Tue
    31
    Oct
    2017

    Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2017.

    Note: This means all prior year returns must be lodged, not just the immediate prior year.

    If all outstanding prior year returns have been lodged by 31 October 2017, the lodgment program due dates will apply to the 2017 tax return.

    SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.

  • Tue
    31
    Oct
    2017

    Lodge and pay Self-managed superannuation fund annual return(NAT 71226) for (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first year return has a 31 October 2017 due date.

  • Tue
    31
    Oct
    2017

    Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2017:

    • Some prosecuted clients may have a different lodgment due date – refer to the letter you received for the applicable due date.
    • Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment.
    • Payment (if required) for companies and super funds in this category is due on 1 December 2017.

    SMSFs in this category must lodge their complete Self-managed superannuation fund annual return (NAT 71226) by this date.

  • Tue
    31
    Oct
    2017

    Lodge Annual investment income report (AIIR).

  • Tue
    31
    Oct
    2017

    Lodge Departing Australia superannuation payments (DASP) annual report.

  • Tue
    31
    Oct
    2017

    Lodge Franking account tax return when both the:

    • return is a disclosure only (no amount payable)
    • taxpayer is a 30 June balancer.
  • Tue
    31
    Oct
    2017

    Lodge PAYG withholding annual report no ABN withholding(NAT 3448).

  • Tue
    31
    Oct
    2017

    Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187). This report advises amounts withheld from payments to foreign residents for:

    • interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR)
    • royalty payments.
  • Tue
    31
    Oct
    2017

    Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for:

    • entertainment and sports activities
    • construction and related activities
    • arranging casino gaming junket activities.
  • Tue
    31
    Oct
    2017

    Lodge lost members report for the period 1 January – 30 June 2017.

  • Tue
    31
    Oct
    2017

    Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2017–18.

  • Tue
    21
    Nov
    2017

    Lodge and pay October 2017 monthly activity statement.

  • Sat
    25
    Nov
    2017

    Lodge and pay quarter 1, 2017–18 activity statement if you lodge electronically.

  • Tue
    28
    Nov
    2017

    Lodge and pay quarter 1, 2017–18 Superannuation guarantee charge statement – quarterly if the employer did not pay enough contributions on time.

    Employers lodging 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 still have to pay the remaining super guarantee charge.

    Note: The super guarantee charge is not tax deductible.

  • Fri
    01
    Dec
    2017

    Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2018.

  • Fri
    01
    Dec
    2017

    Pay 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. Lodgment of return is due 15 January 2018.

  • Fri
    01
    Dec
    2017

    Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2017.

  • Thu
    21
    Dec
    2017

    Lodge and pay November 2017 monthly activity statement.

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