Key Dates

Key Dates


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

  • Fri
    21
    Nov
    2014

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

  • Tue
    25
    Nov
    2014

    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).

     

  • Fri
    28
    Nov
    2014

    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.

  • Mon
    01
    Dec
    2014

    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.

  • Sun
    21
    Dec
    2014

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

  • Thu
    15
    Jan
    2015

    Tax return for taxable large/medium entities (all entities other than individuals) – due date for lodging, unless required earlier.

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

    • 1 December 2014 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.

  • Thu
    15
    Jan
    2015

    Tax return for the taxable head company of a consolidated group (including new registrants) that has a member who has been deemed a large/medium entity in the latest year lodged – due date for lodging unless required earlier.
    Payment was due 1 December 2014.

  • Wed
    21
    Jan
    2015

    Quarterly PAYG instalment activity statement, quarter 2, 2014–15 for head companies of consolidated groups – due date for lodging and paying.

  • Wed
    21
    Jan
    2015

    December 2014 monthly business activity statement – due date for lodging and paying except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.

  • Wed
    28
    Jan
    2015

    Super guarantee contributions for quarter 2, 2014–15 – employers must make contributions to the fund 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) with us by 28 February 2015.

    Note: The super guarantee charge is not tax deductible.

     

  • Sat
    31
    Jan
    2015

    TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2014–15.

  • Sat
    21
    Feb
    2015

    December 2014 monthly business activity statement for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically – due date for lodging and paying.

    January 2015 monthly activity statement – due date for lodging and paying.

  • Sat
    28
    Feb
    2015

    Tax return for non-taxable large/medium entities as per the latest year lodged (all entities other than individuals) due date for lodging.

    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.

  • Sat
    28
    Feb
    2015

    Tax returns for new registrant (taxable and non-taxable) large/medium entities (all entities other than individuals) – due date for lodging.

    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.

  • Sat
    28
    Feb
    2015

    Tax return for non-taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium entity in the latest year lodged – due date for lodgment.

    Tax return for any member of a consolidated group who exits the consolidated group during the year of income.

  • Sat
    28
    Feb
    2015

    Tax return for new registrant (taxable and non-taxable) head company of a consolidated group

  • Sat
    28
    Feb
    2015

    Self-managed superannuation fund annual return for new registrant (taxable and non-taxable) self-managed super funds (SMSF) – due date for lodgment and payment.

    Note: There are special arrangements for newly registered self-managed super funds that do not have to lodge a return.

  • Sat
    28
    Feb
    2015

    Quarterly activity statement, quarter 2, 2014–15 – due date for lodging and paying – all lodgment methods.

  • Sat
    28
    Feb
    2015

    Quarterly instalment notice (form R, S or T), quarter 2, 2014–15 – due date for payment. Lodgment is only required if you vary the instalment amount.

  • Sat
    28
    Feb
    2015

    Annual GST return or information report – due date for lodging (and paying 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.

  • Sat
    28
    Feb
    2015

    Due date for lodging the Superannuation guarantee charge (SGC) statement– quarterly and paying the super guarantee charge for quarter 2, 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 with working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.

  • Sat
    28
    Feb
    2015

    Tax return for non-taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium entity in the latest year lodged – due date for lodgment.

    Tax return for any member of a consolidated group who exits the consolidated group during the year of income.

  • Sat
    21
    Mar
    2015

    February 2015 monthly activity statement – due date for lodging and paying.

  • Tue
    31
    Mar
    2015

    Tax return for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium taxpayers) – due date for lodging, unless due earlier.

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

  • Tue
    31
    Mar
    2015

    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 – due date for lodging, unless due earlier.

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

  • Tue
    31
    Mar
    2015

    Tax return for individuals and trusts that were tax level 6 in the latest year lodged, excluding large/medium trust entities. Tax level 6 includes all taxpayers whose latest return resulted in a tax liability of $20,000 or more.

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

  • Tue
    21
    Apr
    2015

    Quarterly PAYG instalment activity statement, quarter 3, 2014–15 for head companies of consolidated groups – due date for lodging and paying.

  • Tue
    21
    Apr
    2015

    March 2015 monthly activity statement – due date for lodging and paying.

  • Tue
    28
    Apr
    2015

    Quarterly activity statement, quarter 3, 2014–15 – paper lodgments – due date for lodging and paying.

  • Tue
    28
    Apr
    2015

    Quarterly instalment notice (form R, S or T), quarter 3, 2014–15 – due date for payment. You only need to lodge if you are varying the instalment amount.

  • Tue
    28
    Apr
    2015

    Super guarantee contributions for quarter 3, 2014–15 – employers must make contributions to the fund 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 aSuperannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 May 2015.

    Note: The super guarantee charge is not tax deductible.

  • Thu
    30
    Apr
    2015

    TFN report for closely held trusts for TFNs quoted to trustees by beneficiaries in quarter 3, 2014–15.

  • Thu
    30
    Apr
    2015

    Lost members report for the period 1 July 2014 to 31 December 2014

  • Fri
    15
    May
    2015

    2014 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 2015 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

  • Thu
    21
    May
    2015

    April 2015 monthly activity statement – due date for lodging and paying

  • Thu
    21
    May
    2015

    Final date for appointing a tax agent for a fringe benefits tax 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.

    Fringe benefits tax annual return – due date for lodgment (if lodging by paper).

  • Tue
    26
    May
    2015

    Eligible quarterly activity statement, quarter 3, 2014–15 – due date for lodging and paying if you lodge using any of the following:

    • electronic commerce interface (ECI)
    • electronic lodgment service (ELS)
    • Tax Agent Portal
    • BAS Agent Portal
    • Standard Business Reporting.
  • Thu
    28
    May
    2015

    Fringe benefits tax annual return – due date for payment.

  • Thu
    28
    May
    2015

    Due date for lodging the Superannuation guarantee charge statement – quarterly (NAT 9599) and paying the super guarantee charge for quarter 3, 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 with working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use ourSuper guarantee charge statement and calculator tool.

  • Fri
    05
    Jun
    2015

    Tax return lodgment, 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 2015, excluding large/medium taxpayers and head companies of consolidated groups.

  • Fri
    05
    Jun
    2015

    Tax returns due for individuals and trusts with a lodgment end date of 15 May 2015 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.

  • Sun
    21
    Jun
    2015

    May 2015 monthly activity statement – due date for lodging and paying.

  • Thu
    25
    Jun
    2015

    2015 fringe benefits tax annual return – lodgment due date for tax agents (if lodging electronically). Payment (if required) is due 28 May.

  • Tue
    30
    Jun
    2015

    Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2014–15 financial year.

  • Tue
    21
    Jul
    2015

    June 2015 monthly activity statement – due date for lodging and paying.

  • Tue
    21
    Jul
    2015

    2014–15 quarter 4 PAYG instalment activity statement – for head companies of consolidated groups – due date for lodging and paying.

  • Tue
    28
    Jul
    2015

    Quarterly activity statement, quarter 4, 2014–15 – paper – due date for lodging and paying.

  • Tue
    28
    Jul
    2015

    Quarterly instalment notice (form R, S or T), quarter 4, 2014–15 due date for paying. Lodgment is only required if you vary the instalment amount.

  • Tue
    28
    Jul
    2015

    Super guarantee contributions for quarter 4, 2014–15 – employers must make contributions to the fund 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) with us by 28 August 2015.

    Note: The super guarantee charge is not tax deductible.

  • Fri
    31
    Jul
    2015

    TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 4, 2014–15.

  • Fri
    31
    Jul
    2015

    Venture capital deficit tax return for June balancers.

  • Fri
    31
    Jul
    2015

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

  • Fri
    14
    Aug
    2015

    Due date for lodging the 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.
  • Fri
    21
    Aug
    2015

    July 2015 monthly activity statement – due date for lodging and paying.

  • Tue
    25
    Aug
    2015

    Quarterly activity statement, quarter 4, 2014–15 – tax agents and BAS agents – due date for lodging and paying if you are lodging using one of the following:

    • electronic lodgment service (ELS)
    • electronic commerce interface (ECI)
    • Tax Agent Portal
    • BAS Agent Portal
    • Standard Business Reporting (SBR).
  • Fri
    28
    Aug
    2015

    Due date for lodging the Superannuation guarantee charge statement – quarterly, and paying the super guarantee charge for quarter 4, 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.

  • Fri
    28
    Aug
    2015

    Taxable payments annual report – building and construction industry.

  • Mon
    21
    Sep
    2015

    August 2015 monthly activity statement – due date for lodging and paying.

  • Wed
    30
    Sep
    2015

    Due date for lodging the PAYG withholding payment summary annual report for payers whose registered agent (BAS agent or tax agent) helped prepare the report.

    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.

  • Wed
    30
    Sep
    2015

    Annual TFN withholding report 2015 – due date for lodgment when a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

  • Wed
    21
    Oct
    2015

    Annual pay as you go (PAYG) instalment notice (Form N), due date for payment.

    Lodgment is only required if you vary the instalment amount or use the rate method to calculate the instalment.

  • Wed
    21
    Oct
    2015

    Quarterly PAYG instalment activity statement, quarter 1, 2015–16 for head companies of consolidated groups – due date for lodging and paying.

  • Wed
    21
    Oct
    2015

    September 2015 monthly activity statement – due date for lodging and paying.

  • Wed
    28
    Oct
    2015

    Quarterly activity statement, quarter 1, 2015–16 – paper lodgments – due date for lodging and paying.

  • Wed
    28
    Oct
    2015

    Quarterly instalment notice (form R, S, or T), quarter 1, 2015–16, due date for payment. Lodgment is only required if you vary the instalment amount.

  • Wed
    28
    Oct
    2015

    Super guarantee contributions, quarter 1, 2015–16 – contributions to be made to the fund by this date.

  • Wed
    28
    Oct
    2015

    Annual activity statement for TFN withholding for closely held trusts – due date for lodging and paying where a trustee of a closely held trust withheld amounts from payments to beneficiaries during the 2014–15 income year.

  • Sat
    31
    Oct
    2015

    Final date to appoint a tax agent to the income tax role for any new client. If you advise us of your appointment after this date, the client's 2015 tax return may not be covered by your 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.

  • Sat
    31
    Oct
    2015

    Tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2015.

    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 2015, the system will reset the 2015 tax return due date as in the normal program.

    Self-managed super funds (SMSF) in this category must lodge their complete Self-managed superannuation fund annual returnby this date.

  • Sat
    31
    Oct
    2015

    Tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2015:

    • Some prosecuted clients may have been given 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 2015.

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

  • Sat
    31
    Oct
    2015

    Annual investment income report (AIIR) – due date for lodgment.

  • Sat
    31
    Oct
    2015

    Departing Australia superannuation payments (DASP) annual report – due date for lodgment.

  • Sat
    31
    Oct
    2015

    Franking account tax return – due date for lodgment when both of the following apply:

    • The return is a disclosure only (no amount payable).
    • The taxpayer is a 30 June balancer.
  • Sat
    31
    Oct
    2015

    PAYG withholding annual report no ABN withholding (NAT 3448) – due date for lodgment.

  • Sat
    31
    Oct
    2015

    PAYG withholding from interest, dividend and royalty payments paid to non-residents (NAT 7187) annual report – due date for lodgment. 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.
  • Sat
    31
    Oct
    2015

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

    • entertainment and sports activities
    • construction and related activities
    • arranging casino gaming junket activities.
  • Sat
    31
    Oct
    2015

    Lost members report for the period 1 January 2015 to 30 June 2015.

  • Sat
    31
    Oct
    2015

    TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2015–16.

  • Sat
    21
    Nov
    2015

    October 2015 monthly activity statement – due date for lodging and paying.

  • Wed
    25
    Nov
    2015

    Quarterly activity statement, quarter 1, 2015–16 – 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).
  • Sat
    28
    Nov
    2015

    Due date for lodging Superannuation guarantee charge statement – quarterly and paying the super guarantee charge for quarter 1, 2015–16, 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.

  • Tue
    01
    Dec
    2015

    Income tax for taxable large/medium taxpayers, companies and super funds – due date for payment.

    Lodgment of return due 15 January 2016.

  • Tue
    01
    Dec
    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 2016.

  • Tue
    01
    Dec
    2015

    Income tax for companies and super funds when lodgment of the tax return was due 31 October 2015 – due date for payment.

  • Mon
    21
    Dec
    2015

    November 2015 monthly activity statement – due date for lodging and paying.

  • Fri
    15
    Jan
    2016

    Tax return for taxable large/medium entities (all entities other than individuals) – due date for lodging, unless required earlier.

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

    • 1 December 2015 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.

  • Fri
    15
    Jan
    2016

    Tax return for the taxable head company of a consolidated group (including new registrants) that has a member who has been deemed a large/medium entity in the latest year lodged – due date for lodging unless required earlier.

    Payment was due 1 December 2015.

  • Thu
    21
    Jan
    2016

    Quarterly PAYG instalment activity statement, quarter 2, 2015–16 for head companies of consolidated groups – due date for lodging and paying.

  • Thu
    21
    Jan
    2016

    December 2015 monthly business activity statement – due date for lodging and paying except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.

  • Thu
    28
    Jan
    2016

    Super guarantee contributions for quarter 2, 2015–16 – employers must make contributions to the fund 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) with us by 28 February 2016.

    Note: The super guarantee charge is not tax deductible.

  • Sun
    31
    Jan
    2016

    TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2015–16.

  • Sun
    21
    Feb
    2016

    December 2015 monthly business activity statement for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically – due date for lodging and paying.

  • Sun
    21
    Feb
    2016

    January 2016 monthly activity statement – due date for lodging and paying.

  • Sun
    28
    Feb
    2016

    Tax return for non-taxable large/medium entities as per the latest year lodged (all entities other than individuals) due date for lodging.

    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.

  • Sun
    28
    Feb
    2016

    Tax returns for new registrant (taxable and non-taxable) large/medium entities (all entities other than individuals) – due date for lodging.

    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.

  • Sun
    28
    Feb
    2016

    Tax return for new registrant (taxable and non-taxable) head company of a consolidated group.

  • Sun
    28
    Feb
    2016

    Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) self-managed super funds (SMSF) – due date for lodgment and payment.

    Note: There are special arrangements for newly registered self-managed super funds that do not have to lodge a return.

  • Sun
    28
    Feb
    2016

    Quarterly activity statement, quarter 2, 2015–16 – due date for lodging and paying – all lodgment methods.

  • Sun
    28
    Feb
    2016

    Quarterly instalment notice (form R, S or T), quarter 2, 2015–16 – due date for payment. Lodgment is only required if you vary the instalment amount.

  • Sun
    28
    Feb
    2016

    Annual GST return or information report – due date for lodging (and paying 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.

  • Sun
    28
    Feb
    2016

    Due date for lodging the Superannuation guarantee charge (SGC) statement– quarterly and paying the super guarantee charge for quarter 2, 2015–16 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.

  • Sun
    28
    Feb
    2016

    Tax return for non-taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium entity in the latest year lodged – due date for lodgment.

    Tax return for any member of a consolidated group who exits the consolidated group during the year of income.

  • Mon
    21
    Mar
    2016

    February 2016 monthly activity statement – due date for lodging and paying.

  • Thu
    31
    Mar
    2016

    Tax return for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium taxpayers) – due date for lodging, unless due earlier.

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

  • Thu
    31
    Mar
    2016

    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 – due date for lodging, unless due earlier.

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

  • Thu
    31
    Mar
    2016

    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.

  • Thu
    21
    Apr
    2016

    Quarterly PAYG instalment activity statement, quarter 3, 2015–16 for head companies of consolidated groups – due date for lodging and paying.

  • Thu
    21
    Apr
    2016

    March 2016 monthly activity statement – due date for lodging and paying.

  • Thu
    28
    Apr
    2016

    Quarterly activity statement, quarter 3, 2015–16 – paper lodgments – due date for lodging and paying.

  • Thu
    28
    Apr
    2016

    Quarterly instalment notice (form R, S or T), quarter 3, 2015–16 – due date for payment. You only need to lodge if you are varying the instalment amount.

  • Thu
    28
    Apr
    2016

    Super guarantee contributions for quarter 3, 2015–16 – employers must make contributions to the fund 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 aSuperannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 May 2016.

    Note: The super guarantee charge is not tax deductible.

  • Sat
    30
    Apr
    2016

    TFN report for closely held trusts for TFNs quoted to trustees by beneficiaries in quarter 3, 2015–16.

  • Sat
    30
    Apr
    2016

    Lost members report for the period 1 July 2015 to 31 December 2015.

  • Sun
    15
    May
    2016

    2015 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 2016 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.

  • Sat
    21
    May
    2016

    April 2016 monthly activity statement – due date for lodging and paying.

  • Sat
    21
    May
    2016

    Final date for appointing a tax agent for a fringe benefits tax 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.

    Fringe benefits tax annual return – due date for lodgment (if lodging by paper).

  • Thu
    26
    May
    2016

    Eligible quarterly activity statement, quarter 3, 2015–16 – due date for lodging and paying if you lodge using any of the following:

    • electronic commerce interface (ECI)
    • electronic lodgment service (ELS)
    • Tax Agent Portal
    • BAS Agent Portal
    • Standard Business Reporting.(SBR)
  • Sat
    28
    May
    2016

    Fringe benefits tax annual return – due date for payment.

  • Sat
    28
    May
    2016

    Due date for lodging the Superannuation guarantee charge statement – quarterly (NAT 9599) and paying the super guarantee charge for quarter 3, 2015–16 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.

  • Sun
    05
    Jun
    2016

    Tax return lodgment, 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 2016, excluding large/medium taxpayers and head companies of consolidated groups.

  • Sun
    05
    Jun
    2016

    Tax returns due for individuals and trusts with a lodgment end date of 15 May 2016 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.

  • Tue
    21
    Jun
    2016

    May 2016 monthly activity statement – due date for lodging and paying.

  • Sat
    25
    Jun
    2016

    2016 fringe benefits tax annual return – lodgment due date for tax agents (if lodging electronically). Payment (if required) is due 28 May.

  • Thu
    30
    Jun
    2016

    Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2015–16 financial year.

  • Thu
    21
    Jul
    2016

    Lodge and pay June 2016 monthly activity statement.

  • Thu
    28
    Jul
    2016
    Lodge and pay quarterly activity statement for quarter 4, 2015–16 – paper.Pay quarterly instalment notice (form R, S or T) for quarter 4, 2015–16. Lodgment is only required if you vary the instalment amount.
    Employers must make super guarantee contributions for quarter 4, 2015–16 to the 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) with us by 28 August 2016.

    Note: The super guarantee charge is not tax deductible

  • Sun
    31
    Jul
    2016
    Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 4, 2015–16.
    Lodge Venture capital deficit tax return for June balancers.
    Lodge Franking account return for 30 June balancers when there is an amount payable.
  • Sun
    14
    Aug
    2016

    Lodge the 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.
  • Sun
    21
    Aug
    2016

    Lodge and pay July 2016 monthly activity statement.

  • Thu
    25
    Aug
    2016

    Lodge and pay quarterly activity statement for quarter 4, 2015–16 – tax agents and BAS agents – if you are lodging using:

    • electronic lodgment service (ELS)
    • electronic commerce interface (ECI)
    • Tax Agent Portal
    • BAS Agent Portal
    • practitioner lodgment service (PLS).
  • Sun
    28
    Aug
    2016
    Lodge the Superannuation guarantee charge statement – quarterly and pay the super guarantee charge for quarter 4, 2015–16 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 theSuperannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.

    Lodge Taxable payments annual report – building and construction industry.
  • Wed
    21
    Sep
    2016

    Lodge and pay August 2016 monthly activity statement.

  • Fri
    30
    Sep
    2016
    Lodge the PAYG withholding payment summary annual report for payers whose registered agent (BAS agent or tax agent) helped prepare the report.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.
    Lodge Annual TFN withholding report 2016 when a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.
  • Fri
    21
    Oct
    2016
    Pay annual PAYG instalment notice (Form N). Lodgment is only required if you vary the instalment amount or use the rate method to calculate the instalment.
    Lodge and pay quarterly PAYG instalment activity statement for quarter 1, 2016–17 for head companies of consolidated groups.
    Lodge and pay September 2016 monthly activity statement.
  • Fri
    28
    Oct
    2016
    Lodge and pay quarterly activity statement for quarter 1, 2016–17 – paper lodgments.Pay quarterly instalment notice (form R, S, or T) for quarter 1, 2016–17. Lodgment is only required if you vary the instalment amount.
    Employers must make super guarantee contributions for quarter 1, 2016–17 to the 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 aSuperannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 November 2016.Note: The super guarantee charge is not tax deductible

    Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee of a closely held trust withheld amounts from payments to beneficiaries during the 2015–16 income year.

  • Mon
    31
    Oct
    2016
    Final date to appoint a tax agent to the income tax role for any new client. If you advise us of your appointment after this date, the client's 2016 tax return may not be covered by your 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.
    Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2016.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 2016, the system will reset the 2016 tax return due date as in the normal program.

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

    Lodge and pay Self-managed superannuation fund annual return(NAT 71226) for new registrant (taxable and non-taxable) SMSF where we have advised the SMSF the first year return will have a 31 October 2016 due date.
    Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2016:

    • Some prosecuted clients may have been given 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 2016.

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

    Lodge Annual investment income report (AIIR).
    Lodge Departing Australia superannuation payments (DASP) annual report.
    Lodge Franking account tax return when both of the following apply:

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

     

    Lodge PAYG withholding annual report no ABN withholding (NAT 3448).
    Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents (NAT 7187) annual report. 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.

     

    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

     

    Lodge lost members report for the period 1 January – 30 June 2016.
    Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2016–17.
  • Mon
    21
    Nov
    2016

    Lodge and pay October 2016 monthly activity statement.

  • Fri
    25
    Nov
    2016

    Lodge and pay quarterly activity statement for quarter 1, 2016–17 if you are lodging using:

    • electronic lodgment service (ELS)
    • electronic commerce interface (ECI)
    • Tax Agent Portal
    • BAS Agent Portal
    • practitioner lodgment service (PLS).
  • Mon
    28
    Nov
    2016

    Lodge Superannuation guarantee charge statement – quarterly and pay the super guarantee charge for quarter 1, 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 working out the super guarantee charge and preparing theSuperannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.

  • Thu
    01
    Dec
    2016
    Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 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 2017.
    Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2016.
  • Wed
    21
    Dec
    2016

    Lodge and pay November 2016 monthly activity statement.

  • 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.

  • 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.

  • 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.

  • Thu
    21
    Nov
    2019

    Lodge and pay October 2019 monthly business activity statement

  • Mon
    25
    Nov
    2019

    Lodge and pay quarter 1, 2019–20 activity statement if you lodge electronically.

  • Thu
    28
    Nov
    2019

    Lodge and pay quarter 1, 2019–20 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.

  • Sun
    01
    Dec
    2019

    Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2020.

  • Sun
    01
    Dec
    2019

    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 2020.

  • Sun
    01
    Dec
    2019

    Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2019.

  • Sat
    21
    Dec
    2019

    Lodge and pay November 2019 monthly business activity statement

  • Wed
    15
    Jan
    2020

    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 2019 – 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.

  • Wed
    15
    Jan
    2020

    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 2019.

  • Tue
    21
    Jan
    2020

    Lodge and pay quarter 2, 2019–20 PAYG instalment activity statement for head companies of consolidated groups.

  • Tue
    21
    Jan
    2020

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

  • Tue
    28
    Jan
    2020

    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.

  • Fri
    31
    Jan
    2020

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

  • Fri
    21
    Feb
    2020

    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.

  • Fri
    21
    Feb
    2020

    Lodge and pay January 2020 monthly business activity statement.

  • Fri
    28
    Feb
    2020

    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.

  • Fri
    28
    Feb
    2020

    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.

  • Fri
    28
    Feb
    2020

    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.

  • Fri
    28
    Feb
    2020

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

  • Fri
    28
    Feb
    2020

    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.

  • Fri
    28
    Feb
    2020

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

  • Fri
    28
    Feb
    2020

    Pay quarter 2, 2019–20 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

  • Fri
    28
    Feb
    2020

    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.

  • Fri
    28
    Feb
    2020

    Lodge and pay quarter 2, 2019–20 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
    21
    Mar
    2020

    Lodge and pay February 2020 monthly business activity statement.

  • Tue
    31
    Mar
    2020

    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.

  • Tue
    31
    Mar
    2020

    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.

  • Tue
    31
    Mar
    2020

    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.

  • Tue
    21
    Apr
    2020

    Lodge and pay quarter 3, 2019–20 PAYG instalment activity statement for head companies of consolidated groups.

  • Tue
    21
    Apr
    2020

    Lodge and pay March 2020 monthly business activity statement.

  • Tue
    28
    Apr
    2020

    Lodge and pay quarter 3, 2019–20 activity statement if lodging by paper.

  • Tue
    28
    Apr
    2020

    Pay quarter 3, 2019–20 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.

  • Tue
    28
    Apr
    2020

    Make super guarantee contributions for quarter 3, 2019–20 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 2020.

    Note: The super guarantee charge is not tax deductible.

  • Thu
    30
    Apr
    2020

    Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2019–20.

  • Thu
    30
    Apr
    2020

    Lodge lost members report for the period 1 July 2019 to 31 December 2019.

  • Fri
    15
    May
    2020

    Lodge 2019 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 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.

  • Thu
    21
    May
    2020

    Lodge and pay April 2020 monthly business activity statement.

  • Tue
    26
    May
    2020

    Lodge and pay eligible quarter 3, 2019–20 activity statements if you lodge electronically.

  • Thu
    28
    May
    2020

    Pay Fringe benefits tax annual return if lodging electronically.

  • Thu
    28
    May
    2020

    Lodge and pay quarter 3, 2019–20 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.

  • Fri
    05
    Jun
    2020

    Lodge tax return for all entities with a lodgment due date of 15 May 2020 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.

  • Fri
    05
    Jun
    2020

    Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2020 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.

  • Sun
    21
    Jun
    2020

    Lodge and pay May 2020 monthly business activity statement.

  • Tue
    30
    Jun
    2020

    Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2019–20 financial year.

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