Key Dates

Key Dates


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

  • Mon
    15
    Jan
    2018

    Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier

    Payment for large/medium entities with a 15 January due date is:

    • 1 December 2017 – for companies and super funds
    • for trusts – as stated on their notice of assessment.

    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.

  • Mon
    15
    Jan
    2018

    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 the return was required earlier. Payment was due 1 December 2017.

  • Sun
    21
    Jan
    2018

    Lodge and pay quarter 2, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.

  • Sun
    21
    Jan
    2018

    Lodge and pay December 2017 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

  • Sun
    28
    Jan
    2018

    Make quarter 2, 2017–18 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 2018.

    Note: The super guarantee charge is not tax deductible.

  • Wed
    31
    Jan
    2018

    Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2017–18.

  • Wed
    21
    Feb
    2018

    Lodge and pay December 2017 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

  • Wed
    21
    Feb
    2018

    Lodge and pay January 2018 monthly activity statement.

  • Wed
    28
    Feb
    2018

    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.

  • Wed
    28
    Feb
    2018

    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.

  • Wed
    28
    Feb
    2018

    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.

  • Wed
    28
    Feb
    2018

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

  • Wed
    28
    Feb
    2018

    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 2017 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.

  • Wed
    28
    Feb
    2018

    Lodge and pay quarter 2, 2017–18 activity statement for all lodgment methods.

  • Wed
    28
    Feb
    2018

    Pay quarter 2, 2017–18 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

  • Wed
    28
    Feb
    2018

    Annual GST return – 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 must be lodged by the due date of the tax return.

  • Wed
    28
    Feb
    2018

    Lodge and pay quarter 2, 2017–18 Superannuation guarantee charge (SGC) 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.

    Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and help prepare the Superannuation guarantee charge statement – quarterly.

  • Wed
    21
    Mar
    2018

    Lodge and pay February 2018 monthly activity statement.

  • Sat
    31
    Mar
    2018

    Lodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large/medium taxpayers), unless the return was due earlier.

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

  • Sat
    31
    Mar
    2018

    Lodge tax return for the head company of a consolidated group (excluding large/medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier.

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

  • Sat
    31
    Mar
    2018

    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.

  • Sat
    21
    Apr
    2018

    Lodge and pay quarter 3, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.

  • Sat
    21
    Apr
    2018

    Lodge and pay March 2018 monthly activity statement.

  • Sat
    28
    Apr
    2018

    Lodge and pay quarter 3, 2017–18 activity statement if lodging by paper.

  • Sat
    28
    Apr
    2018

    Pay quarter 3, 2017–18 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.

  • Sat
    28
    Apr
    2018

    Make super guarantee contributions for quarter 3, 2017–18 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) by 28 May 2018.

    Note: The super guarantee charge is not tax deductible.

  • Mon
    30
    Apr
    2018

    Lodge TFN report for closely held trusts if any beneficiaries quoted their TFNs to trustees in quarter 3, 2017–18.

  • Mon
    30
    Apr
    2018

    Lodge lost members report for the period 1 July 2017 to 31 December 2017.

  • Mon
    21
    May
    2018

    Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns.

    Lodge Fringe benefits tax annual return (if lodging by paper).

  • Sat
    26
    May
    2018

    Lodge and pay eligible quarter 3, 2017–18 activity statements if you lodge electronically.

  • Mon
    28
    May
    2018

    Pay Fringe benefits tax annual return.

  • Mon
    28
    May
    2018

    Lodge and pay quarter 3, 2017–18 Superannuation guarantee charge statement – quarterly (NAT 9599) if the employer did not pay enough contributions on time.

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

    Note: The super guarantee charge is not tax deductible.

  • Tue
    05
    Jun
    2018

    Lodge tax return for all entities with a lodgment due date of 15 May 2018 if the tax return is not required earlier and both of the following criteria are met:

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

    Note: This includes companies and super funds, but excludes large/medium taxpayers and head companies of consolidated groups.

  • Tue
    05
    Jun
    2018

    Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2018 provided they also pay any liability due by this date.

    Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.

  • Thu
    21
    Jun
    2018

    Lodge and pay May 2018 monthly activity statement.

  • Mon
    25
    Jun
    2018

    Lodge 2018 Fringe benefits tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 May.

  • Sat
    30
    Jun
    2018

    Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2017–18 financial year.

  • Sat
    21
    Jul
    2018

    Lodge and pay June 2018 monthly business activity statement.

  • Sat
    21
    Jul
    2018

    Lodge and pay quarter 4, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.

  • Sat
    28
    Jul
    2018

    Lodge and pay quarter 4, 2017–18 activity statement if lodging by paper.

  • Sat
    28
    Jul
    2018

    Pay quarter 4, 2017–18 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

  • Sat
    28
    Jul
    2018

    Make super guarantee contributions for quarter 4, 2017–18 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 2018.

    Note: The super guarantee charge is not tax deductible

  • Tue
    31
    Jul
    2018

    Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2017–18.

  • Tue
    31
    Jul
    2018

    Lodge Venture capital deficit tax return for June balancers.

  • Tue
    31
    Jul
    2018

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

  • Tue
    31
    Jul
    2018

    Lodge Early stage innovation company report.

  • Tue
    14
    Aug
    2018

    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.
  • Tue
    21
    Aug
    2018

    Lodge and pay July 2018 monthly business activity statement.

  • Sat
    25
    Aug
    2018

    Lodge and pay quarter 4, 2017–18 activity statement if you lodge electronically.

  • Tue
    28
    Aug
    2018

    Lodge and pay quarter 4, 2017–18 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

    Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

  • Tue
    28
    Aug
    2018

    Lodge Taxable payments annual report – building and construction industry.

  • Fri
    21
    Sep
    2018

    Lodge and pay August 2018 monthly business activity statement.

  • Sun
    30
    Sep
    2018

    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.

  • Sun
    30
    Sep
    2018

    Lodge Annual TFN withholding report 2018 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

  • Sun
    21
    Oct
    2018

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

  • Sun
    21
    Oct
    2018

    Lodge and pay quarter 1, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.

  • Sun
    21
    Oct
    2018

    Lodge and pay September 2018 monthly business activity statement.

  • Sun
    28
    Oct
    2018

    Lodge and pay quarter 1, 2018–19 activity statement if lodging by paper. Pay quarter 1, 2018–19 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.

  • Sun
    28
    Oct
    2018

    Make super guarantee contributions for quarter 1, 2018–19 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 2018.

    Note: The super guarantee charge is not tax deductible

  • Sun
    28
    Oct
    2018

    Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2017–18 income year.

  • Wed
    31
    Oct
    2018

    Final date to add new clients to your client list to ensure their 2018 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.

  • Wed
    31
    Oct
    2018

    Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2018.

    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 2018, the lodgment program due dates will apply to the 2018 tax return.

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

  • Wed
    31
    Oct
    2018

    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 2018 due date.

  • Wed
    31
    Oct
    2018

    Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2018:

    • 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 2018.

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

  • Wed
    31
    Oct
    2018

    Lodge Annual investment income report (AIIR).

  • Wed
    31
    Oct
    2018

    Lodge Departing Australia superannuation payments (DASP) annual report.

  • Wed
    31
    Oct
    2018

    Lodge Franking account tax return when both the:

    • return is a disclosure only (no amount payable)
    • taxpayer is a 30 June balancer.
  • Wed
    31
    Oct
    2018

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

  • Wed
    31
    Oct
    2018

    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.
  • Wed
    31
    Oct
    2018

    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.
  • Wed
    31
    Oct
    2018

    Lodge lost members report for the period 1 January – 30 June 2018.

  • Wed
    31
    Oct
    2018

    Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2018–19.

  • Wed
    21
    Nov
    2018

    Lodge and pay October 2018 monthly business activity statement.

  • Sun
    25
    Nov
    2018

    Lodge and pay quarter 1, 2018–19 activity statement if you lodge electronically.

  • Wed
    28
    Nov
    2018

    Lodge and pay quarter 1, 2018–19 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

    Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

  • Sat
    01
    Dec
    2018

    Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2019.

  • Sat
    01
    Dec
    2018

    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 2019.

  • Sat
    01
    Dec
    2018

    Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2018.

  • Fri
    21
    Dec
    2018

    Lodge and pay November 2018 monthly business activity statement.

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