Key Dates
To expand more information about a particular date click on the title.
To expand more information about a particular date click on the title.
October 2014 monthly activity statement – due date for lodging and paying.
Quarterly activity statement, quarter 1, 2014–15 – due date for lodging and paying if you are lodging via one of the following:
Due date for lodging Superannuation guarantee charge statement – quarterly and paying the super guarantee charge for quarter 1, 2014–15, if the employer did not pay enough contributions on time.
Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us.
Note: The super guarantee charge is not tax deductible.
For help working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.
Income tax for taxable large/medium taxpayers, companies and super funds – due date for payment.
Lodgment of return due 15 January 2015.
Income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged – due date for payment.
Lodgment of return due 15 January 2015.
Income tax for companies and super funds when lodgment of the tax return was due 31 October 2014 – due date for payment.
November 2013 monthly activity statement – due date for lodging and paying.
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:
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.
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.
Quarterly PAYG instalment activity statement, quarter 2, 2014–15 for head companies of consolidated groups – due date for lodging and paying.
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.
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.
TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2014–15.
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.
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.
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.
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.
Tax return for new registrant (taxable and non-taxable) head company of a consolidated group
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.
Quarterly activity statement, quarter 2, 2014–15 – due date for lodging and paying – all lodgment methods.
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.
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.
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.
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.
February 2015 monthly activity statement – due date for lodging and paying.
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.
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
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.
Quarterly PAYG instalment activity statement, quarter 3, 2014–15 for head companies of consolidated groups – due date for lodging and paying.
March 2015 monthly activity statement – due date for lodging and paying.
Quarterly activity statement, quarter 3, 2014–15 – paper lodgments – due date for lodging and paying.
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.
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.
TFN report for closely held trusts for TFNs quoted to trustees by beneficiaries in quarter 3, 2014–15.
Lost members report for the period 1 July 2014 to 31 December 2014
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:
Note: Individuals and trusts in this category to pay as advised on their notice of assessment
April 2015 monthly activity statement – due date for lodging and paying
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).
Eligible quarterly activity statement, quarter 3, 2014–15 – due date for lodging and paying if you lodge using any of the following:
Fringe benefits tax annual return – due date for payment.
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.
Tax return lodgment, including companies and super funds where the tax return is not required earlier and both of the following criteria are met:
This is for all entities with a lodgment end date of 15 May 2015, excluding large/medium taxpayers and head companies of consolidated groups.
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.
May 2015 monthly activity statement – due date for lodging and paying.
2015 fringe benefits tax annual return – lodgment due date for tax agents (if lodging electronically). Payment (if required) is due 28 May.
Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2014–15 financial year.
June 2015 monthly activity statement – due date for lodging and paying.
2014–15 quarter 4 PAYG instalment activity statement – for head companies of consolidated groups – due date for lodging and paying.
Quarterly activity statement, quarter 4, 2014–15 – paper – due date for lodging and paying.
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.
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.
TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 4, 2014–15.
Venture capital deficit tax return for June balancers.
Franking account return for 30 June balancers when there is an amount payable.
Due date for lodging the PAYG withholding payment summary annual report for:
July 2015 monthly activity statement – due date for lodging and paying.
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:
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.
Taxable payments annual report – building and construction industry.
August 2015 monthly activity statement – due date for lodging and paying.
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.
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.
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.
Quarterly PAYG instalment activity statement, quarter 1, 2015–16 for head companies of consolidated groups – due date for lodging and paying.
September 2015 monthly activity statement – due date for lodging and paying.
Quarterly activity statement, quarter 1, 2015–16 – paper lodgments – due date for lodging and paying.
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.
Super guarantee contributions, quarter 1, 2015–16 – contributions to be made to the fund by this date.
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.
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.
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.
Tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2015:
SMSFs in this category must lodge their complete Self managed superannuation fund annual return (NAT 71226) by this date.
Annual investment income report (AIIR) – due date for lodgment.
Departing Australia superannuation payments (DASP) annual report – due date for lodgment.
Franking account tax return – due date for lodgment when both of the following apply:
PAYG withholding annual report no ABN withholding (NAT 3448) – due date for lodgment.
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:
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:
Lost members report for the period 1 January 2015 to 30 June 2015.
TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2015–16.
October 2015 monthly activity statement – due date for lodging and paying.
Quarterly activity statement, quarter 1, 2015–16 – due date for lodging and paying if you are lodging via one of the following:
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.
Income tax for taxable large/medium taxpayers, companies and super funds – due date for payment.
Lodgment of return due 15 January 2016.
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.
Income tax for companies and super funds when lodgment of the tax return was due 31 October 2015 – due date for payment.
November 2015 monthly activity statement – due date for lodging and paying.
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:
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.
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.
Quarterly PAYG instalment activity statement, quarter 2, 2015–16 for head companies of consolidated groups – due date for lodging and paying.
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.
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.
TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2015–16.
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.
January 2016 monthly activity statement – due date for lodging and paying.
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.
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.
Tax return for new registrant (taxable and non-taxable) head company of a consolidated group.
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.
Quarterly activity statement, quarter 2, 2015–16 – due date for lodging and paying – all lodgment methods.
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.
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.
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.
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.
February 2016 monthly activity statement – due date for lodging and paying.
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.
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.
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.
Quarterly PAYG instalment activity statement, quarter 3, 2015–16 for head companies of consolidated groups – due date for lodging and paying.
March 2016 monthly activity statement – due date for lodging and paying.
Quarterly activity statement, quarter 3, 2015–16 – paper lodgments – due date for lodging and paying.
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.
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.
TFN report for closely held trusts for TFNs quoted to trustees by beneficiaries in quarter 3, 2015–16.
Lost members report for the period 1 July 2015 to 31 December 2015.
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:
Note: Individuals and trusts in this category to pay as advised on their notice of assessment.
April 2016 monthly activity statement – due date for lodging and paying.
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).
Eligible quarterly activity statement, quarter 3, 2015–16 – due date for lodging and paying if you lodge using any of the following:
Fringe benefits tax annual return – due date for payment.
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.
Tax return lodgment, including companies and super funds where the tax return is not required earlier and both of the following criteria are met:
This is for all entities with a lodgment end date of 15 May 2016, excluding large/medium taxpayers and head companies of consolidated groups.
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.
May 2016 monthly activity statement – due date for lodging and paying.
2016 fringe benefits tax annual return – lodgment due date for tax agents (if lodging electronically). Payment (if required) is due 28 May.
Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2015–16 financial year.
Lodge and pay June 2016 monthly activity statement.
| 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 |
| 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. |
Lodge the PAYG withholding payment summary annual report for:
Lodge and pay July 2016 monthly activity statement.
Lodge and pay quarterly activity statement for quarter 4, 2015–16 – tax agents and BAS agents – if you are lodging using:
| 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. |
Lodge and pay August 2016 monthly activity statement.
| 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. |
| 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. |
| 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. |
| 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:
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:
|
| 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:
|
Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for:
|
| 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. |
Lodge and pay October 2016 monthly activity statement.
Lodge and pay quarterly activity statement for quarter 1, 2016–17 if you are lodging using:
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.
| 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. |
Lodge and pay November 2016 monthly activity statement.
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:
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. |
| 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. |
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
Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2016–17.
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.
| 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. |
Lodge and pay February 2017 monthly activity statement.
| 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. |
| 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. |
| 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 |
| 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. |
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:
Note: Individuals and trusts in this category to pay as advised on their notice of assessment
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:
Note: Individuals and trusts in this category pay as advised on their notice of assessment.
| 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). |
Lodge and pay April 2018 monthly activity statement.
Lodge and pay eligible quarterly activity statement for quarter 3, 2016–17 if you lodge using:
|
| 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. |
Lodge tax return, including companies and super funds where the tax return is not required earlier and both of the following criteria are met:
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 |
Lodge and pay May 2017 monthly activity statement.
Lodge 2017 Fringe benefits tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 May.
Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2016–17 financial year.
Lodge and pay June 2017 monthly activity statement.
Lodge and pay quarter 4, 2016–17 PAYG instalment activity statement for head companies of consolidated groups.
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.
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
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2016–17.
Lodge Venture capital deficit tax return for June balancers.
Lodge Franking account return for 30 June balancers if there is an amount payable.
Lodge PAYG withholding payment summary annual report for:
Lodge and pay July 2017 monthly activity statement.
Lodge and pay quarter 4, 2016–17 activity statement – if you lodge electronically.
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
Lodge Taxable payments annual report – building and construction industry.
Lodge and pay August 2017 monthly activity statement.
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.
Lodge Annual TFN withholding report 2017 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.
Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
Lodge and pay quarter 1, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay September 2017 monthly activity statement.
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.
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
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.
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.
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.
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.
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:
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 the:
Lodge PAYG withholding annual report no ABN withholding(NAT 3448).
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:
Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for:
Lodge lost members report for the period 1 January – 30 June 2017.
Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2017–18.
Lodge and pay October 2017 monthly activity statement.
Lodge and pay quarter 1, 2017–18 activity statement if you lodge electronically.
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.
Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 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 2018.
Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2017.
Lodge and pay November 2017 monthly activity statement.
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:
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 the return was required earlier. Payment was due 1 December 2017.
Lodge and pay quarter 2, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.
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.
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.
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2017–18.
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.
Lodge and pay January 2018 monthly activity statement.
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.
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.
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.
Lodge tax return for large/medium 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 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.
Lodge and pay quarter 2, 2017–18 activity statement for all lodgment methods.
Pay quarter 2, 2017–18 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
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.
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.
Lodge and pay February 2018 monthly activity statement.
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.
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.
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.
Lodge and pay quarter 3, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay March 2018 monthly activity statement.
Lodge and pay quarter 3, 2017–18 activity statement if lodging by paper.
Pay quarter 3, 2017–18 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
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.
Lodge TFN report for closely held trusts if any beneficiaries quoted their TFNs to trustees in quarter 3, 2017–18.
Lodge lost members report for the period 1 July 2017 to 31 December 2017.
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).
Lodge and pay eligible quarter 3, 2017–18 activity statements if you lodge electronically.
Pay Fringe benefits tax annual return.
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.
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:
Note: This includes companies and super funds, but excludes large/medium taxpayers and head companies of consolidated groups.
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.
Lodge and pay May 2018 monthly activity statement.
Lodge 2018 Fringe benefits tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 May.
Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2017–18 financial year.
Lodge and pay June 2018 monthly business activity statement.
Lodge and pay quarter 4, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay quarter 4, 2017–18 activity statement if lodging by paper.
Pay quarter 4, 2017–18 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
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
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2017–18.
Lodge Venture capital deficit tax return for June balancers.
Lodge Franking account return for 30 June balancers if there is an amount payable.
Lodge Early stage innovation company report.
Lodge PAYG withholding payment summary annual report for:
Lodge and pay July 2018 monthly business activity statement.
Lodge and pay quarter 4, 2017–18 activity statement if you lodge electronically.
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.
Lodge Taxable payments annual report – building and construction industry.
Lodge and pay August 2018 monthly business activity statement.
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.
Lodge Annual TFN withholding report 2018 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.
Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
Lodge and pay quarter 1, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay September 2018 monthly business activity statement.
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.
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
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.
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.
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.
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.
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:
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 the:
Lodge PAYG withholding annual report no ABN withholding (NAT 3448).
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:
Lodge PAYG withholding annual report – payments to foreign residents(NAT 12413). This report advises amounts withheld from payments to foreign residents for:
Lodge lost members report for the period 1 January – 30 June 2018.
Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2018–19.
Lodge and pay October 2018 monthly business activity statement.
Lodge and pay quarter 1, 2018–19 activity statement if you lodge electronically.
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.
Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 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 2019.
Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2018.
Lodge and pay November 2018 monthly business activity statement.
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:
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.
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.
Lodge and pay quarter 2, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.
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.
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.
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2018–19.
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.
Lodge and pay January 2019 monthly business activity statement.
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.
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.
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.
Lodge tax return for large/medium 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 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.
Lodge and pay quarter 2, 2018–19 activity statement for all lodgment methods.
Pay quarter 2, 2018–19 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
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.
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.
Lodge and pay February 2019 monthly business activity statement.
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.
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.
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.
Lodge and pay quarter 3, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay March 2019 monthly business activity statement.
Lodge and pay quarter 3, 2018–19 activity statement if lodging by paper.
Pay quarter 3, 2018–19 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
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.
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2018–19.
Lodge lost members report for the period 1 July 2018 to 31 December 2018.
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.
Lodge and pay April 2019 monthly business activity statement.
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.
Lodge and pay eligible quarter 3, 2018–19 activity statements if you lodge electronically.
Pay Fringe benefits tax annual return.
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.
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:
Note: This includes companies and super funds, but excludes large/medium taxpayers and head companies of consolidated groups.
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.
Lodge and pay May 2019 monthly business activity statement.
Lodge 2019 Fringe benefits tax annual return for tax agents if lodging electronically. Payment (if required) is due 28 May.
Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2018–19 financial year.
Lodge and pay June 2019 monthly business activity statement.
Lodge and pay quarter 4, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay quarter 4, 2018–19 activity statement if lodging by paper.
Pay quarter 4, 2018–19 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
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.
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2018–19.
Lodge Venture capital deficit tax return for June balancers.
Lodge Franking account return for 30 June balancers if there is an amount payable.
Lodge Early stage innovation company report.
Lodge PAYG withholding payment summary annual report for:
Lodge and pay July 2019 monthly business activity statement.
Lodge and pay quarter 4, 2018–19 activity statement if you lodge electronically.
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.
Lodge Taxable payments annual report
Lodge and pay August 2019 monthly business activity statement.
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.
Lodge Annual TFN withholding report 2019 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.
Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
Lodge and pay quarter 1, 2019–20 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay September 2019 monthly business activity statement.
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.
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.
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.
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.
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.
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:
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 the:
Lodge PAYG withholding annual report no ABN withholding (NAT 3448).
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:
Lodge PAYG withholding annual report – payments to foreign residents(NAT 12413). This report advises amounts withheld from payments to foreign residents for:
Lodge lost members report for the period 1 January – 30 June 2019.
Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2019–20.
Lodge and pay October 2019 monthly business activity statement
Lodge and pay quarter 1, 2019–20 activity statement if you lodge electronically.
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.
Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2020.
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.
Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2019.
Lodge and pay November 2019 monthly business activity statement
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:
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.
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.
Lodge and pay quarter 2, 2019–20 PAYG instalment activity statement for head companies of consolidated groups.
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.
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.
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2019–20.
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.
Lodge and pay January 2020 monthly business activity statement.
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.
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.
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.
Lodge tax return for large/medium 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 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.
Lodge and pay quarter 2, 2019–20 activity statement for all lodgment methods.
Pay quarter 2, 2019–20 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
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.
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.
Lodge and pay February 2020 monthly business activity statement.
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.
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.
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.
Lodge and pay quarter 3, 2019–20 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay March 2020 monthly business activity statement.
Lodge and pay quarter 3, 2019–20 activity statement if lodging by paper.
Pay quarter 3, 2019–20 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
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.
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2019–20.
Lodge lost members report for the period 1 July 2019 to 31 December 2019.
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.
Lodge and pay April 2020 monthly business activity statement.
Lodge and pay eligible quarter 3, 2019–20 activity statements if you lodge electronically.
Pay Fringe benefits tax annual return if lodging electronically.
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.
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:
Note: This includes companies and super funds, but excludes large/medium taxpayers and head companies of consolidated groups.
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.
Lodge and pay May 2020 monthly business activity statement.
Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2019–20 financial year.
Lodge and pay June 2020 monthly business activity statement.
Lodge and pay quarter 4, 2019–20 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay quarter 4, 2019–20 activity statement if electing to receive and lodge by paper and not an active STP reporter.
Pay quarter 4, 2019–20 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
Make super guarantee contributions for quarter 4, 2019–20 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 2020.
Note: The super guarantee charge is not tax deductible.
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2019–20.
Lodge Venture capital deficit tax return for June balancers.
Lodge Franking account return for 30 June balancers if there is an amount payable.
Lodge Early stage innovation company report.
Lodge PAYG withholding payment summary annual report for:
Lodge and pay July 2020 monthly business activity statement.
Lodge and pay quarter 4, 2019–20 activity statement if you lodge electronically.
Lodge and pay quarter 4, 2019–20 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.
Lodge Taxable payments annual report (TPAR).
The TPAR tells us about payments that are made to contractors for providing services. Some government entities also need to report the grants they have paid in a TPAR.
Lodge and pay August 2020 monthly business activity statement.
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.
Lodge Annual TFN withholding report 2020 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.
Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
Lodge and pay quarter 1, 2020–21 PAYG instalment activity statement for head companies of consolidated groups
Lodge and pay September 2020 monthly business activity statement.
Lodge and pay quarter 1, 2020–21 activity statement if electing to receive and lodge by paper and not an active STP reporter. Pay quarter 1, 2020–21 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.
Make super guarantee contributions for quarter 1, 2020–21 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 2020.
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 withheld amounts from payments to beneficiaries during the 2019–20 income year.
Final date to add new clients to your client list to ensure their 2020 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.
Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2020.
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 2020, the lodgment program due dates will apply to the 2020 tax return.
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 (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first year return has a 31 October 2020 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 2020:
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 the:
Lodge PAYG withholding annual report no ABN withholding (NAT 3448).
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:
Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for:
Lodge lost members report for the period 1 January – 30 June 2020.
Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2020–21.
Lodge and pay October 2020 monthly business activity statement.
Lodge and pay quarter 1, 2020–21 activity statement if you lodge electronically.
Lodge and pay quarter 1, 2020–21 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.
Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2021.
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 2021.
Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2020.
Lodge and pay November 2020 monthly business activity statement.
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:
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.
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 2020.
Lodge and pay quarter 2, 2020–21 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay December 2020 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
Make quarter 2, 2020–21 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 2021.
Note: The super guarantee charge is not tax deductible.
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2020–21.
Lodge and pay December 2020 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
Lodge and pay January 2021 monthly business activity statement.
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.
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.
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.
Lodge tax return for large/medium 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 2020 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 quarter 2, 2020–21 activity statement for all lodgment methods.
Pay quarter 2, 2020–21 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
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.
Lodge and pay quarter 2, 2020–21 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.
Lodge and pay February 2021 monthly business activity statement.
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.
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
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.
Lodge and pay quarter 3, 2020–21 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay March 2021 monthly business activity statement.
Lodge and pay quarter 3, 2020–21 activity statement if electing to receive and lodge by paper and not an active STP reporter.
Pay quarter 3, 2020–21 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
Make super guarantee contributions for quarter 3, 2020–21 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 2021.
Note: The super guarantee charge is not tax deductible.
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2020–21.
Lodge lost members report for the period 1 July 2020 to 31 December 2020.
Lodge 2020 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.
Lodge and pay April 2021 monthly business activity statement.
Lodge and pay eligible quarter 3, 2020–21 activity statements if you or your client have elected to receive and lodge electronically.
Pay Fringe benefits tax annual return if lodging electronically.
Lodge and pay quarter 3, 2020–21 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.
Lodge tax return for all entities with a lodgment due date of 15 May 2021 if the tax return is not required earlier and both of the following criteria are met:
Note: This includes companies and super funds, but excludes large/medium taxpayers and head companies of consolidated groups.
Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2021 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.
Lodge and pay May 2021 monthly business activity statement.
Lodge 2021 Fringe benefits tax annual return for tax agents if lodging electronically. Payment (if required) is due 28 May.
Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2020–21 financial year.
Note: If any of your clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partners must lodge their 2019–20 tax return by 30 June 2021, regardless of any deferrals in place. See Services AustraliaExternal Link for more information
Lodge Venture capital deficit tax return for June balancers.
Lodge and pay June 2021 monthly business activity statement.
Lodge and pay quarter 4, 2020–21 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay quarter 4, 2020–21 activity statement if electing to receive and lodge by paper and not an active STP reporter.
Pay quarter 4, 2020–21 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
Make super guarantee contributions for quarter 4, 2020–21 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 2021.
Note: The super guarantee charge is not tax deductible.
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2020–21.
Lodge Franking account return for 30 June balancers if there is an amount payable.
Lodge Early stage innovation company report.
Lodge PAYG withholding payment summary annual report for:
Lodge and pay July 2021 monthly business activity statement.
Lodge and pay quarter 4, 2020–21 activity statement if you lodge electronically.
Lodge and pay quarter 4, 2020–21 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 the ATO's Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.
Lodge Taxable payments annual report (TPAR).
The TPAR tells us about payments that are made to contractors for providing services. Some government entities also need to report the grants they have paid in a TPAR.
Lodge and pay August 2021 monthly business activity statement.
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.
Lodge Annual TFN withholding report 2021 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.
Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
Lodge and pay quarter 1, 2021–22 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay September 2021 monthly business activity statement.
Lodge and pay quarter 1, 2021-22 activity statement if electing to receive and lodge by paper and not an active STP reporter. Pay quarter 1, 2021–22 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.
Make super guarantee contributions for quarter 1, 2021–22 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 2021.
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 withheld amounts from payments to beneficiaries during the 2020–21 income year.
Final date to add new clients to your client list to ensure their 2021 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 lodgment program due dates.
Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2021.
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 2021, the lodgment program due dates will apply to the 2021 tax return.
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 (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first-year return has a 31 October 2021 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 2021:
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 the:
Lodge Franking account tax return when both the:
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:
Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for:
Lodge lost members report for the period 1 January – 30 June 2021.
Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2021–22.
Lodge and pay October 2021 monthly business activity statement.
Lodge and pay quarter 1, 2021–22 activity statement if you lodge electronically.
Lodge and pay quarter 1, 2021–22 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 the ATO's Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.
Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2022.
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 2022.
Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2021.
Lodge and pay November 2021 monthly business activity statement.
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:
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.
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 2021.
Lodge and pay quarter 2, 2021-22 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay December 2021 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
Make quarter 2, 2021–22 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 2022.
Note: The super guarantee charge is not tax deductible.
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2021–22.
Lodge and pay December 2021 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
Lodge and pay January 2022 monthly business activity statement.
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.
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.
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.
Lodge tax return for large/medium 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 2021 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 quarter 2, 2021–22 activity statement for all lodgment methods.
Pay quarter 2, 2021–22 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
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.
Lodge and pay quarter 2, 2021–22 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 the ATO's Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.
Lodge and pay February 2022 monthly business activity statement.
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.
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.
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.
Lodge and pay quarter 3, 2021–22 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay March 2022 monthly business activity statement.
Lodge and pay quarter 3, 2021–22 activity statement if electing to receive and lodge by paper and not an active STP reporter.
Pay quarter 3, 2021–22 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
Make super guarantee contributions for quarter 3, 2021–22 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 2022.
Note: The super guarantee charge is not tax deductible.
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2021–22.
Lodge lost members report for the period 1 July 2021 to 31 December 2021.
Lodge 2021 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.
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 and pay Fringe benefits tax annual return if lodging by paper.
Lodge and pay eligible quarter 3, 2021–22 activity statements if you or your client have elected to receive and lodge electronically.
Lodge and pay quarter 3, 2021–22 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 the ATO's Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.
Lodge tax return for all entities with a lodgment due date of 15 May 2022 if the tax return is not required earlier and both of the following criteria are met:
Note: This includes companies and super funds but excludes large/medium taxpayers and head companies of consolidated groups.
Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2022 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.
Lodge and pay May 2022 monthly business activity statement.
Lodge and pay 2022 Fringe benefits tax annual return for tax agents if lodging electronically.
Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2021–22 financial year.
Note: If any of your clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partners must lodge their 2020–21 tax return by 30 June 2022, regardless of any deferrals in place. See Services Australia for more information.
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Representative (ASIC No.1232849)
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