Key Dates

Key Dates


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

  • Tue
    15
    Jan
    2019

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

  • Tue
    15
    Jan
    2019

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

    • 1 December 2018 – for companies and super funds
    • For trusts – as stated on their notice of assessment.

    Note: You cannot request an agent assessed 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.

  • Tue
    15
    Jan
    2019

    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 2018.

  • Mon
    21
    Jan
    2019

    Lodge and pay quarter 2, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.

  • Mon
    21
    Jan
    2019

    Lodge and pay December 2018 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

  • Mon
    28
    Jan
    2019

    Make quarter 2, 2018–19 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 2019.

    Note: The super guarantee charge is not tax deductible.

  • Thu
    31
    Jan
    2019

    Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2018–19.

  • Thu
    21
    Feb
    2019

    Lodge and pay December 2018 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

  • Thu
    21
    Feb
    2019

    Lodge and pay January 2019 monthly business activity statement.

  • Thu
    28
    Feb
    2019

    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.

  • Thu
    28
    Feb
    2019

    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.

  • Thu
    28
    Feb
    2019

    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.

  • Thu
    28
    Feb
    2019

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

  • Thu
    28
    Feb
    2019

    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 2018 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.

  • Thu
    28
    Feb
    2019

    Lodge and pay quarter 2, 2018–19 activity statement for all lodgment methods.

  • Thu
    28
    Feb
    2019

    Pay quarter 2, 2018–19 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

  • Thu
    28
    Feb
    2019

    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.

  • Thu
    28
    Feb
    2019

    Lodge and pay quarter 2, 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.

  • Thu
    21
    Mar
    2019

    Lodge and pay February 2019 monthly business activity statement.

  • Sun
    31
    Mar
    2019

    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.

  • Sun
    31
    Mar
    2019

    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.

  • Sun
    31
    Mar
    2019

    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.

  • Sun
    21
    Apr
    2019

    Lodge and pay quarter 3, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.

  • Sun
    21
    Apr
    2019

    Lodge and pay March 2019 monthly business activity statement.

  • Sun
    28
    Apr
    2019

    Lodge and pay quarter 3, 2018–19 activity statement if lodging by paper.

  • Sun
    28
    Apr
    2019

    Pay quarter 3, 2018–19 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.

  • Sun
    28
    Apr
    2019

    Make super guarantee contributions for quarter 3, 2018–19 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 2019.

    Note: The super guarantee charge is not tax deductible.

  • Tue
    30
    Apr
    2019

    Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2018–19.

  • Tue
    30
    Apr
    2019

    Lodge lost members report for the period 1 July 2018 to 31 December 2018.

  • Wed
    15
    May
    2019

    Lodge 2018 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 2019 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.

  • Tue
    21
    May
    2019

    Lodge and pay April 2019 monthly business activity statement.

  • Tue
    21
    May
    2019

    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.

  • Sun
    26
    May
    2019

    Lodge and pay eligible quarter 3, 2018–19 activity statements if you lodge electronically.

  • Tue
    28
    May
    2019

    Pay Fringe benefits tax annual return.

  • Tue
    28
    May
    2019

    Lodge and pay quarter 3, 2018–19 Superannuation guarantee charge statement - quarterly (NAT 9599) 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.

  • Wed
    05
    Jun
    2019

    Lodge tax return for all entities with a lodgment due date of 15 May 2019 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.

  • Wed
    05
    Jun
    2019

    Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2019 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.

  • Fri
    21
    Jun
    2019

    Lodge and pay May 2019 monthly business activity statement.

  • Tue
    25
    Jun
    2019

    Lodge 2019 Fringe benefits tax annual return for tax agents if lodging electronically. Payment (if required) is due 28 May.

  • Sun
    30
    Jun
    2019

    Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2018–19 financial year.

  • Sun
    21
    Jul
    2019

    Lodge and pay June 2019 monthly business activity statement.

  • Sun
    21
    Jul
    2019

    Lodge and pay quarter 4, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.

  • Sun
    28
    Jul
    2019

    Lodge and pay quarter 4, 2018–19 activity statement if lodging by paper.

  • Sun
    28
    Jul
    2019

    Pay quarter 4, 2018–19 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

  • Sun
    28
    Jul
    2019

    Make super guarantee contributions for quarter 4, 2018–19 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 2019.

    Note: The super guarantee charge is not tax deductible.

  • Wed
    31
    Jul
    2019

    Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2018–19.

  • Wed
    31
    Jul
    2019

    Lodge Venture capital deficit tax return for June balancers.

  • Wed
    31
    Jul
    2019

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

  • Wed
    31
    Jul
    2019

    Lodge Early stage innovation company report.

  • Wed
    14
    Aug
    2019

    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
  • Wed
    21
    Aug
    2019

    Lodge and pay July 2019 monthly business activity statement.

  • Sun
    25
    Aug
    2019

    Lodge and pay quarter 4, 2018–19 activity statement if you lodge electronically.

  • Wed
    28
    Aug
    2019

    Lodge and pay quarter 4, 2018–19 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.

  • Wed
    28
    Aug
    2019

    Lodge Taxable payments annual report

  • Sat
    21
    Sep
    2019

    Lodge and pay August 2019 monthly business activity statement.

  • Mon
    30
    Sep
    2019

    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.

  • Mon
    30
    Sep
    2019

    Lodge Annual TFN withholding report 2019 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

  • Mon
    21
    Oct
    2019

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

  • Mon
    21
    Oct
    2019

    Lodge and pay quarter 1, 2019–20 PAYG instalment activity statement for head companies of consolidated groups.

  • Mon
    21
    Oct
    2019

    Lodge and pay September 2019 monthly business activity statement.

  • Mon
    28
    Oct
    2019

    Lodge and pay quarter 1, 2019–20 activity statement if lodging by paper. Pay quarter 1, 2019–20 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.

  • Mon
    28
    Oct
    2019

    Make super guarantee contributions for quarter 1, 2019–20 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 2019.

    Note: The super guarantee charge is not tax deductible.

  • Mon
    28
    Oct
    2019

    Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2018–19 income year.

  • Thu
    31
    Oct
    2019

    Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2019.

    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 2019, the lodgment program due dates will apply to the 2019 tax return.

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

  • Thu
    31
    Oct
    2019

    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 2019 due date.

  • Thu
    31
    Oct
    2019

    Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2019:

    • 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 2019.

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

  • Thu
    31
    Oct
    2019

    Lodge Annual investment income report (AIIR).

  • Thu
    31
    Oct
    2019

    Lodge Departing Australia superannuation payments (DASP) annual report.

  • Thu
    31
    Oct
    2019

    Lodge Franking account tax return when both the:

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

     

  • Thu
    31
    Oct
    2019

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

  • Thu
    31
    Oct
    2019

    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.
  • Thu
    31
    Oct
    2019

    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.
  • Thu
    31
    Oct
    2019

    Lodge lost members report for the period 1 January – 30 June 2019.

  • Thu
    31
    Oct
    2019

    Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2019–20.

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