Key Dates – July 2012

Date Category Description
14 Jul 2012 PAYG withholding Payers must issue PAYG withholding payment summaries to payees (ie employees and other workers).
21 Jul 2012 Activity statements Final date to lodge and pay June 2012 monthly activity statements.
21 Jul 2012 Activity statements Quarter 4 (April – June 2012) consolidated instalment activity statements – Final date for lodgment and payment by a head company of a consolidated group.
28 Jul 2012 Activity statements Final date to lodge and pay quarter 4 (April – June 2012) activity statements.
28 Jul 2012 PAYG instalments Quarter 4 (April – June 2012) instalment notices (forms R and T) – Final date for payment and, if varying the instalment amount, lodgment.
28 Jul 2012 GST instalments Quarter 4 (April – June 2012) instalment notices (forms S and T) – Final date for payment and, if varying the instalment amount, lodgment.
29 Jul 2012 Superannuation Superannuation guarantee contributions for quarter 4 2011-12 (1 April – 30 June) are to be made to the fund by this date.
If an employer fails to pay the minimum superannuation guarantee contributions for quarter 4 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599, PDF 136KB) by 28 August 2012.
The SGC cannot be deducted from tax.

Key Dates – August 2012

Date Category Description
11 Aug 2012 Activity statements Final date to lodge and pay quarter 4 (April – June 2012) activity statements electronically.
Refer to Lodge your activity statements online to see whether you are eligible for a later due date.
14 Aug 2012 PAYG withholding Final date to lodge the PAYG withholding payment summary annual report.
You can lodge this report on the first business day after the due date.
You can use this report to specify amounts withheld from salary, wages, and other payments. You do this at label W2 of the activity statement.
14 Aug 2012 Superannuation DASP data records that are part of the PAYG Withholding Payment Summary Annual report.
Lodgment or payment can be made on the first business day after the due date.
21 Aug 2012 Activity statements Final date to lodge and pay July 2012 monthly activity statements.
Lodgment and payment can be made on the first business day after the due date.
21 Aug 2012 GST Final date for eligible monthly GST reporters to elect to report GST annually.
Lodgment or payment can be made on the first business day after the due date.
28 Aug 2012 Superannuation Superannuation guarantee charge statement – quarterly to be lodged and paid if required contributions were not made by the due date for quarter 4, 2011-12 (1 April – 30 June).
Lodgment and payment can be made on the first business day after the due date.
The SGC cannot be deducted from tax.
28 Aug 2012 TFN report TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries during the 2010-11 income year – final date for lodgment.

Key Dates – September 2012

Date Category Description
21 Sep 2012 Activity statements Final date to lodge and pay August 2012 monthly activity statements.
30 Sep 2012 Annual TFN withholding report Annual TFN withholding report for closely held trusts where a trustee has been required to withhold amounts from payments to beneficiaries during 2010-11 – final date for lodgment.

Key Dates – October 2012

Date Category Description
21 Oct 2012 Activity statements Final date to lodge and pay September 2012 monthly activity statements.
21 Oct 2012 PAYG instalments Annual PAYG instalment notice – Final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.
If you have already lodged your annual income tax return, you should not vary your annual instalment.
21 Oct 2012 Activity statements Final date for head companies of consolidated groups to lodge and pay Quarter 1 (July – September 2012) PAYG instalment activity statement.
28 Oct 2012 Activity statements Final date to lodge and pay quarter 1 (July – September 2012) activity statements.
28 Oct 2012 GST instalments Final date for electing to pay GST by instalments (option 3) for June balancers if another reporting option was previously used.
Final date for opting out of option 3 for the current financial year (2012-13).
28 Oct 2012 GST Final date for eligible quarterly GST reporters to elect to report GST annually.
28 Oct 2012 GST instalments Quarter 1 (July – September 2012) instalment notices – Forms S and T. Final date for payment and, if varying the instalment amount, lodgment.
28 Oct 2012 PAYG instalments Final date for eligible instalment reporters to elect to report annually (for June balancers).
28 Oct 2012 PAYG instalments Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2012 income year (for June balancers).
28 Oct 2012 PAYG instalments Quarter 1 (July – September 2012) instalment notices – Forms R and T. Final date for payment and, if varying the instalment amount, lodgment.
28 Oct 2012 Superannuation Superannuation guarantee contributions for quarter 1 2012-13 (1 July – 30 September) to be made to the fund by this date.
If an employer does not make the minimum superannuation guarantee contributions for quarter 1 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with the ATO by 28 November 2012.
The SGC cannot be deducted from tax.
28 Oct 2012 Activity statements Annual activity statement 2010-11 – TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries – final date for lodgment and payment.
31 Oct 2012 Superannuation Final date to lodge DASP annual report.
31 Oct 2012 Superannuation Member contributions statement (paper or electronic) – Only applicable for APRA funds.
Lost members report for 1 January 2012 – 30 June 2012.
31 Oct 2012 PAYG withholding Final date to lodge the PAYG withholding where ABN not quoted – annual report.
You can use this to report amounts withheld because another entity did not quote their ABN.
You do this at label W4 of the activity statement.
31 Oct 2012 PAYG withholding Final date to lodge your PAYG withholding from interest dividend and royalty payments paid to non residents – annual report. Payments of dividends, interest, and royalties to nonresidents are subject to withholding. These amounts are reported at label W3 of the activity statement.
31 Oct 2012 PAYG withholding Final date to lodge your PAYG withholding annual report – payments to foreign residents. Payments made to foreign residents for entertainment or sports activities, construction and related activities, and arranging casino gaming junket activities are subject to withholding. These amounts are reported at label W3 of the activity statement.
31 Oct 2012 GST BAS P – Annual GST return or Annual GST information report – Lodgment and payment (if required) is due when the income tax return is due.
If you use a tax agent, different lodgment and payment dates may apply.
31 Oct 2012 Income tax Final date to lodge individual, partnership, and trust income tax returns, unless an approved SAP has been granted.
31 Oct 2012 Income tax Income tax return lodgment due date for all June balancing company and superannuation funds where one or more prior-year returns were outstanding, as at 30 June 2012.
31 Oct 2012 Annual investment income reporting Final date to lodge the Annual Investment Income Report (AIIR) for all investment bodies.
31 Oct 2012 TFN report TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

Key Dates – November 2012

Date Category Description
11 Nov 2012 Activity statements Final date to lodge and pay Quarter 1 (July – September 2012) activity statements electronically. Refer to Lodge your activity statements online to see if you are eligible for this later due date.
21 Nov 2012 Activity statements Final date to lodge and pay October 2012 monthly activity statements.
28 Nov 2012 Superannuation Superannuation guarantee charge statement – quarterly – If required contributions were not made by the due date for quarter 1, 2012-13 (1 July – 30 September).
The SGC cannot be deducted from tax.

Key Dates – December 2012

Date Category Description
01 Dec 2012 Income tax Income tax payment due date for companies and superannuation funds that were taxable large or medium business clients in the previous year.
01 Dec 2012 Income tax Income tax payment due date for companies and superannuation funds that were required to lodge by 31 October 2012.
01 Dec 2012 Superannuation Payment of income tax for superannuation funds where one or more prior-year income tax returns are outstanding as at 30 June 2012. (Lodgment of return was due 31 October 2012.)
21 Dec 2012 Activity statements Final date to lodge and pay November 2012 monthly activity statements.

Key Dates – January 2013

Date Category Description
15 Jan 2013 Income tax Due date for lodgment of income tax returns for companies, superannuation funds, and trusts that were taxable large or medium business clients in the previous year and are not required to lodge earlier.
If you fail to lodge your 2012 return on time, your income tax return for 2013 will be due by 31 October 2013.
21 Jan 2013 Activity statements Final date to lodge and pay December 2012 monthly activity statements.
21 Jan 2013 Activity statements Quarter 2 (October – December 2012) consolidated instalment activity statements – Final date for lodgment and payment by a head company of a consolidated group.
29 Jan 2013 Superannuation Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2, 2012-13 (1 October – 31 December).
If an employer does not make the minimum superannuation guarantee contributions for quarter 2 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with the Tax Office by 28 February 2013.
The SGC cannot be deducted from tax.
31 Jan 2013 TFN report TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

Key Dates – February 2013

Date Category Description
21 Feb 2013 Activity statements Final date to lodge and pay January 2013 monthly activity statements.
28 Feb 2013 Superannuation Superannuation guarantee charge statement – quarterly if required contributions were not made by the due date for quarter 2, 2012-13 (1 October – 31 December).
The SGC cannot be deducted from tax.
28 Feb 2013 Activity statements Final date to lodge and pay Quarter 2 (October – December 2012) activity statements, including electronic lodgments.
28 Feb 2013 GST Final date to lodge and pay BAS P – Annual GST return or Annual GST information report (if required). This applies if you do not have an income tax return lodgment obligation.
28 Feb 2013 PAYG instalments Quarter 2 (October – December 2012) instalment notices – Forms R and T. Final date for payment, and, if varying the instalment amount, lodgment.
28 Feb 2013 GST instalments Quarter 2 (October – December 2012) instalment notices – Forms S and T. Final date for payment and, if varying the instalment amount, lodgment.
28 Feb 2013 Income tax Income tax return lodgment and payment due date for self-preparing entities that were not due at an earlier date.
28 Feb 2013 Income tax Income tax return lodgment and payment due date for large or medium entities and self-managed superannuation funds (taxable and non-taxable) that are new registrations.
28 Feb 2013 Income tax Income tax return lodgment due date for large or medium business trust clients that were not taxable in the previous year (includes new registrants).

Key Dates – March 2013

Date Category Description
21 Mar 2013 Activity statements Final date to lodge and pay February 2013 monthly activity statements.

Key Dates – April 2013

Date Category Description
21 Apr 2013 Activity statements Final date to lodge and pay March 2013 monthly activity statements.
21 Apr 2013 Activity statements Final date to lodge and pay Quarter 3 (January – March 2013) PAYG instalment activity statement for head companies of consolidated groups.
28 Apr 2013 Activity statements Final date to lodge and pay Quarter 3 (January – March 2013) activity statements.
28 Apr 2013 PAYG instalments Quarter 3 (January – March 2013) instalment notices – Forms R and T. Final date for payment and, if varying the instalment amount, lodgment.
28 Apr 2013 GST instalments Quarter 3 (January – March 2013) instalment notices – Forms S and T. Final date for payment and, if varying the instalment amount, lodgment.
28 Apr 2013 Superannuation Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3, 2012-13 (1 January – 31 March).
If an employer does not make the minimum superannuation guarantee contributions for quarter 3 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with the Tax Office by 28 May 2013.
The SGC cannot be deducted from tax.
30 April 2013 Superannuation Lost members statement for the period 1 July 2012 – 31 December 2012.
30 Apr 2012 TFN report Quarter 3 (January – March 2013) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

Key Dates – May 2013

Date Category Description
12 May 2013 Activity statements Final date to lodge and pay quarter 3 (January – March 2013) activity statements.
Refer to Lodge your activity statements online to see whether you are eligible for this later due date.
21 May 2013 FBT return Due date for lodgment of 2013 FBT return and payment (if required).
21 May 2013 Activity statements Final date to lodge and pay April 2013 monthly activity statements.
28 May 2013 Superannuation Superannuation guarantee charge statement – quarterly (NAT 9599) – If required contributions were not made by the due date for quarter 3, 2012-13 (1 January – 31 March).
The SGC cannot be deducted from tax.

Key Dates – June 2013

Date Category Description
21 Jun 2013 Activity statements Final date to lodge and pay May 2013 monthly activity statements.
30 Jun 2013 End of financial year.

Key Dates – July 2013

Date Category Description
14 Jul 2013 PAYG withholding Payers must issue PAYG withholding payment summaries to payees (ie employees and other workers). Payment summaries must include details of reportable fringe benefits.
21 Jul 2013 Activity statements Final date to lodge activity statements for reporting and payment of:

  • GST, wine equalisation tax and luxury car tax by monthly GST reporters.
  • PAYG withheld from employee share scheme amounts for the year ended 30 June 2013 where the employee did not quote his/her TFN or ABN.
  • PAYG amounts withheld from payments during April to June 2013 by small PAYG withholders that are not deferred BAS payers.
  • PAYG amounts withheld from payments during June 2013 by medium PAYG withholders that are not deferred BAS payers.
  • The fourth PAYG instalment for the 2012/13 year by quarterly PAYG instalment payers that are not deferred BAS payers.
  • The first FBT instalment for the year ending 31 March 2014 for employers that are not deferred BAS payers.
21 Jul 2013 Commissioner
Due date for investment bodies to pay to Commissioner amounts withheld during 2012/13 from certain deferred interest investments where TFN not quoted
28 Jul 2013 Activity statements Final date to lodge quarter 4 (April – June 2013) activity statements for reporting and payment of:

  • GST, wine equalisation tax and luxury car tax by quarterly GST reporters.
  • PAYG amounts withheld from payments during April to June 2013 by small PAYG withholders that are deferred BAS payers.
  • PAYG amounts withheld from payments during June 2013 by medium PAYG withholders that are deferred BAS payers.
  • The fourth PAYG instalment for the 2012/13 year by quarterly PAYG instalment payers that are deferred BAS payers.
  • The first FBT instalment for the year ending 31 March 2014 for employers that are deferred BAS payers.
28 Jul 2013 Superannuation Superannuation guarantee contributions for quarter 4 2012-13 (1 April – 30 June) are to be made to the fund by this date.
If an employer fails to pay the minimum superannuation guarantee contributions for quarter 4 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599, PDF 136KB).
The SGC cannot be deducted from tax.
31 July 2013 TFN reports Due date for investment bodies to lodge TFN reports for investments made during the June 2013 quarter where TFN quoted.
31 July 2013 Franking tax Due date for most companies to pay 2012/13 franking tax and lodge franking account return, if required

Key Dates – August 2013

Date Category Description
14 Aug 2013 PAYG withholding Final date to lodge the PAYG withholding payment summary annual report.
You can use this report to specify amounts withheld from salary, wages, and other payments. You do this at label W2 of the activity statement.
14 Aug 2013 Superannuation Due date for entities to give copies of payment summaries to Commissioner relating to superannuation lump sums, employment termination payments or departing Australia superannuation payments.
14 Aug 2013 ESS interests Due date for provider of ESS interests to give Commissioner a statement of ESS interests provided to employees in 2012/13.
21 Aug 2013 Activity statements Due date for lodgment of activity statements for reporting and payment of:

  • GST, wine equalisation tax and luxury car tax by monthly GST reporters.
  • PAYG amounts withheld from payments during July 2013 by medium PAYG withholders.
28 Aug 2013 Superannuation Superannuation guarantee charge statement – quarterly to be lodged and paid if required contributions were not made by the due date for quarter 4, 2011-13 (1 April – 30 June).
The SGC cannot be deducted from tax.
29 Aug 2013 Superannuation/FHSA Due date for life insurance companies to determine transfer value of complying superannuation/FHSA assets and segregated exempt assets and to value complying superannuation/FHSA liabilities and exempt life insurance policy liabilities

Key Dates – September 2013

Date Category Description
21 Sep 2013 Activity statements Due date for lodgment of activity statements for reporting and payment of:

  • GST, wine equalisation tax and luxury car tax by monthly GST reporters.
  • PAYG amounts withheld from payments during August 2013 by medium PAYG withholders.

Key Dates – October 2013

Date Category Description
21 Oct 2013 Activity statements Final date to lodge September 2013 monthly activity statements and pay:

  • GST, wine equalisation tax and luxury car tax by monthly GST reporters.
  • PAYG amounts withheld from payments during July to September 2013 by small PAYG withholders that are not deferred BAS payers.
  • PAYG amounts withheld from payments during September 2013 by medium PAYG withholders that are not deferred BAS payers.
  • The first PAYG instalment for the 2013/14 year by quarterly PAYG instalment payers that are not deferred BAS payers.
  • The second FBT instalment for the year ending 31 March 2014 for employers that are not deferred BAS payers.
21 Oct 2013 PAYG instalments Annual PAYG instalment notice – Final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.
If you have already lodged your annual income tax return, you should not vary your annual instalment.
28 Oct 2013 Activity statements Final date to lodge quarter 1 (July – September 2013) activity statements and pay:

  • GST, wine equalisation tax and luxury car tax by monthly GST reporters.
  • PAYG amounts withheld from payments during July to September 2013 by small PAYG withholders that are not deferred BAS payers.
  • PAYG amounts withheld from payments during September 2013 by medium PAYG withholders that are not deferred BAS payers.
  • The first PAYG instalment for the 2013/14 year by quarterly PAYG instalment payers that are not deferred BAS payers.
  • The second FBT instalment for the year ending 31 March 2014 for employers that are not deferred BAS payers.
28 Oct 2013 Superannuation Superannuation guarantee contributions for quarter 1 2012-13 (1 July – 30 September) to be made to the fund by this date.
If an employer does not make the minimum superannuation guarantee contributions for quarter 1 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with the ATO.
The SGC cannot be deducted from tax.
31 Oct 2013 Superannuation Due date for lodgment of member contributions statements by superannuation funds (non-SMSF).
31 Oct 2013 Superannuation Due date for lodgment of statements and payment of former temporary residents’ unclaimed superannuation.
31 Oct 2013 PAYG withholding Due date for entities subject to PAYG withholding to forward annual report relating to: (a) payments for a supply where the recipient does not quote an ABN; (b) dividend, interest and royalty payments; (c) payments to foreign residents; (d) departing Australia superannuation payments; or (e) mining payments
31 Oct 2013 TFN Due date for investment bodies to lodge annual investment income reports, together with a reconciliation statement, relating to the 2012/13 year under TFN arrangements.
31 Oct 2013 TFN Due date for investment bodies to lodge TFN reports for investments made during the September quarter where TFN quoted.
31 Oct 2013 GST Due date for lodgment of annual 2012/13 GST return for instalment payers who are required to lodge tax returns by 31 October.
31 Oct 2013 Income tax Due date for lodgment of 2012/13 returns by individuals, trusts and partnerships. Special extension arrangements apply to returns for individuals, trusts and partnerships lodged by tax agents.
31 Oct 2013 Income tax Due date for lodgment of 2012/13 returns by companies and superannuation funds with two or more prior year returns outstanding.
31 Oct 2013 Annual investment income reporting Due date for most private companies to provide distribution statements to shareholders for 2012/13.

Key Dates – November 2013

Date Category Description
21 Nov 2013 Activity statements Due date for lodgment of activity statements for reporting and payment of:

  • GST, wine equalisation tax and luxury car tax by monthly GST reporters.
  • PAYG amounts withheld from payments during October 2013 by medium PAYG withholders.
28 Nov 2013 Superannuation Due date for lodgment of superannuation guarantee statement and payment of superannuation guarantee charge for July to September 2013 quarter.

Key Dates – December 2013

Date Category Description
01 Dec 2013 Income tax Income tax payment due date for companies and superannuation funds that were taxable large or medium business clients in the previous year.
01 Dec 2013 Income tax Income tax payment due date for companies and superannuation funds that were required to lodge by 31 October 2013.
21 Dec 2013 Activity statements Due date for lodgment of activity statements for reporting and payment of:

  • GST, wine equalisation tax and luxury car tax by monthly GST reporters.
  • PAYG amounts withheld from payments during November 2013 by medium PAYG withholders.

Key Dates – January 2014

Date Category Description
15 Jan 2014 Income tax Due date for lodgment of income tax returns for taxable large/medium business taxpayers as per latest year lodged (all entities other than individuals) due date for lodging, unless required earlier.
Payment for companies and super funds was due 1 December 2013. Payment for trusts in this category is due as per their notice of assessment.
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.Income 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 business in the latest year lodged – due date for lodging unless required earlier.
Payment was due 1 December 2013.
21 Jan 2014 Activity statements Final date to lodge and pay December 2013 monthly activity statements, except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.
21 Jan 2014 Activity statements Final date for lodgment and payment by a head company of a consolidated group – quarter 2 (October – December 2013) consolidated instalment activity statements.
28 Jan 2014 Superannuation Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2, 2013-14 (1 October – 31 December).
If an employer does not make the minimum superannuation guarantee contributions for quarter 2 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with the Tax Office by 28 February 2014.
The SGC cannot be deducted from tax.
31 Jan 2014 TFN report Final date for lodgment of the TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2013-2014.

Key Dates – February 2014

Date Category Description
21 Feb 2014 Activity statements Final date to lodge and pay January 2014 monthly activity statements.

Date for lodging and paying December 2013 monthly business activity statement for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.

28 Feb 2014 Superannuation Due date for lodging the Superannuation guarantee charge statement – quarterly if required contributions were not made by the due date for quarter 2, 2013-14 (1 October – 31 December).
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 the ATO.
The SGC cannot be deducted from tax.
28 Feb 2014 Activity statements Final date to lodge and pay Quarter 2 (October – December 2013) activity statements, including electronic lodgments.
28 Feb 2014 GST Due date for lodging (and paying if applicable) annual GST return or information report, if the taxpayer does not have an income tax return lodgment obligation.
If the taxpayer does have an income tax return obligation, this return or report must be lodged by the due date of the income tax return.
28 Feb 2014 PAYG instalments Final date for payment of quarter 2 (October – December 2013) instalment notices (forms R, S or T). Lodgment is also required, if varying the instalment amount.
28 Feb 2014 Income tax Due date for lodging income tax returns for non-taxable large/medium business taxpayers 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.
28 Feb 2014 Income tax Due date for lodging income tax returns for new registrant (taxable and non-taxable) large/medium business taxpayers.
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.
28 Feb 2014 Income tax Due date for lodging income tax returns for non-taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium business in the latest year lodged.

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

28 Feb 2014 Income tax Income tax return for new registrant (taxable and non-taxable) head company of a consolidated group.
28 Feb 2014 Income tax Due date for lodging and paying self-managed superannuation fund annual return for new registrant (taxable and non-taxable) self-managed super funds (SMSF).
There are special arrangements for newly registered self-managed super funds that do not have to lodge a return.

Key Dates – March 2014

Date Category Description
21 Mar 2014 Activity statements Final date to lodge and pay February 2014 monthly activity statements.
31 Mar 2014 Income tax Due date for lodging, unless due earlier, income tax returns for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium business taxpayers).

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

31 Mar 2014 Income tax Due date for lodging, unless due earlier, income tax returns for the head company of a consolidated group without a member who has been deemed a large/medium business in the latest year lodged, but with a member who had total income in excess of $2 million in their latest year lodged.
Payment for companies in this category is also due by this date.
31 Mar 2014 Income tax Income tax return for individuals and trusts that were tax level 6 as per the latest year lodged, excluding large/medium business trusts.
Payment for individuals and trusts in this category is due as per their notice of assessment.

Key Dates – April 2014

Date Category Description
21 Apr 2014 Activity statements Final date to lodge and pay March 2014 monthly activity statements.
21 Apr 2014 Activity statements Final date to lodge and pay Quarter 3 (January – March 2014) PAYG instalment activity statement for head companies of consolidated groups.
28 Apr 2014 Activity statements Final date to lodge and pay Quarter 3 (January – March 2014) activity statements.
28 Apr 2014 PAYG instalments Final date to pay Quarter 3 (January – March 2014) instalment notices (forms R, S or T). Final date to lodge, if varying the instalment amount.
28 Apr 2014 Superannuation Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3, 2013-13 (1 January – 31 March).
If an employer does not make the minimum superannuation guarantee contributions for quarter 3 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with the Tax Office by 28 May 2014.
The SGC cannot be deducted from tax.
30 Apr 2014 TFN report Final date to lodge Quarter 3 (January – March 2014) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries.
30 Apr 2014 Lost members report Lost members report for the period 1 July 2013 to 31 December 2013.

Key Dates – May 2014

Date Category Description
15 May 2014 Income Tax 2013 income 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 2014 concession.
Due date for:
  • lodging
  • company and super funds to pay where required
  • individuals and trusts in this category to pay as per their notice of assessment.

21 May 2014FBT returnFinal date for appointing a tax agent for a fringe benefits tax role. You must tell the ATO who your new clients are by this date to make sure they receive your lodgment and payment concessions for their fringe benefits tax returns. 21 May 2014Activity statementsFinal date to lodge and pay April 2014 monthly activity statements. 26 May 2014 Activity statements

Eligible quarterly activity statement, quarter 3, 2013–14 – due date for lodging and paying if you lodge via any of the following:

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

28 May 2014SuperannuationDue date for lodging the Superannuation guarantee charge statement – quarterly (NAT 9599) and paying the super guarantee charge for quarter 3, 2013-13 (1 January – 31 March), if required contributions were not made by the due date.
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 the ATO.
The SGC cannot be deducted from tax. 28 May 2014 FBT returnDue date for lodging and paying (if required) the fringe benefits tax annual return.

Key Dates – June 2014

Date Category Description
5 June 2014 Income tax Income tax return lodgment where both of the following criteria are met:

  • non-taxable or refund as per latest year lodged
  • actual non–taxable or refund in the current year, unless due earlier.

This is for all entities with a lodgment end date of 15 May 2014, excluding large/medium business taxpayers and head companies of consolidated groups. This includes companies and super funds that were not due earlier and meet the above criteria.

5 June 2014 Income tax Income tax returns due for individuals and trusts with a lodgment end date of 15 May 2014 provided they also pay any liability due by this date.
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.
21 June 2013 Activity statements Final date to lodge and pay May 2014 monthly activity statements.
25 June 2014 FBT return 2014 Fringe benefits tax annual return – lodgment due date for eligible tax agents with 25 or more FBT clients attached to their registered agent number as at 28 May 2014. Payment (if required) is due 28 May.
30 June 2014 End of financial year. Last day for appointing a registered agent for an activity statement role. You must tell us who your new clients are by this date to make sure their quarter 4 activity statements are linked to you.

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2013–14 financial year.

Key Dates – July 2014

Date Category Description
14 Jul 2014 PAYG withholding Due date for payers to issue the following types of PAYG withholding payment summaries to payees (includes employees and recipients of certain other payments):

  • PAYG payment summary – individual non-business for employees, company directors and office holders who received salary, wages, pension payments, compensation, allowances or reportable fringe benefits.
  • PAYG payment summary – foreign employment for employees, company directors and office holders who received income from foreign employment, or for work in the Joint Petroleum Development Area.
  • PAYG payment summary – business and personal services income for non-employees who have made a voluntary agreement to withhold tax, or were employed under a labour hire arrangement, or received certain specified payments, or earned personal services income through a separate entity.
  • PAYG payment summary – superannuation income stream for payees who received an income stream benefit (a pension or annuity) from a superannuation fund, approved deposit fund or life insurance company.

Payment summaries for various other types of payments subject to PAYG withholding must be issued within a short period after the payment is made.

14 Jul 2014 Employee share schemes Due date for providers of interests in employee share schemes (ESS interests) to provide Employee share scheme statements to employees.
21 Jul 2014 Activity statements Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for June 2014. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for June 2014.
  • PAYG withholding:
    • for June 2014 (medium withholders).
    • for the June 2014 quarter (small withholders).
    • for the year ended 30 June 2014, from employee share schemes amounts where the employee did not quote a TFN or ABN.
    • for the year ended 30 June 2014 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
  • PAYG instalment:
    • for June 2014 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
    • for the June 2014 quarter for quarterly PAYG instalment payers (4th quarter of the 2013/14 income year).
  • FBT instalment for the June 2014 quarter (1st quarter of the 2015 FBT year).

An entity is generally a “deferred BAS payer” for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies (28 Jul 2014, or 25 Aug 2014 if lodged electronically through an agent).

21 Jul 2014 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the June 2014 quarter.
21 Jul 2014 Taxable payments reporting Due date for businesses in the building and construction industry to lodge the Taxable payments annual report with details of payments to contractors during the year ended 30 June 2014, or TPAR nil report if no payments were made.
28 Jul 2014 Activity statements Due date to lodge and pay quarterly activity statements for the June 2014 quarter (if lodged on paper). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the June 2014 quarter.
  • PAYG withholding:
    • for June 2014 (medium withholders).
    • for the June 2014 quarter (small withholders).
    • for the year ended 30 June 2014, from employee share schemes amounts where the employee did not quote a TFN or ABN.
    • for the year ended 30 June 2014 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
  • PAYG instalment for the June 2014 quarter for quarterly PAYG instalment payers (4th quarter of the 2013/14 income year).
  • FBT instalment for the June 2014 quarter (1st quarter of the 2015 FBT year).

The due date to lodge and pay is 25 Aug 2014 if lodged electronically through a tax agent or BAS agent.

28 Jul 2014 PAYG instalments
GST instalments
Due date to pay quarterly PAYG and/or GST instalment notice for the June 2014 quarter (4th quarter of the 2013/14 income year).
Also due date to lodge the instalment notice if varying the instalment amount. If you have already lodged your income tax return, you should not vary your June quarter PAYG instalment.
28 Jul 2014 Superannuation Due date for employers to pay superannuation guarantee contributions for the June 2014 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 Aug 2014. The SGC is not tax deductible.
31 Jul 2014 TFN/ABN reporting Due date for the following entities to lodge quarterly reports for the June 2014 quarter:

  • Investment bodies TFN/ABN reports for new TFN/ABN quotations by investors.
  • Closely held trusts TFN reports for TFNs quoted to a trustee by beneficiaries.
31 Jul 2014 Franking account tax return Due date for June balancing companies (including New Zealand franking companies) to lodge the Franking account tax return 2014, where any of the following apply:

  • a liability for franking deficit tax
  • a liability for over-franking tax, or
  • an obligation to notify the Commissioner of any significant variation in their benchmark franking percentage between franking periods.

New Zealand franking companies are often “early balancing” companies with a 31 March year end. If those companies have any of the above obligations for the year ended 31 March 2015, they should lodge using the 2014 form by 30 Apr 2015.

Key Dates – August 2014

Date Category Description
14 Aug 2014 PAYG withholding Due date for the following entities to lodge the PAYG payment summary statement for the year ended 30 June 2014:

  • large withholders (total annual PAYG withholding more than $1m).
  • small and medium withholders who don’t have a tax agent or BAS agent involved in preparing the report.

Types of payment summaries that may need to be reported include:

  • PAYG payment summary – individual non-business.
  • PAYG payment summary – foreign employment.
  • PAYG payment summary – business and personal services income.
  • PAYG payment summary – superannuation income stream.
  • PAYG payment summary – superannuation lump sum.
  • PAYG payment summary – employment termination payment.

Small and medium withholders who use a tax agent or BAS agent to prepare this report can lodge by 30 Sep 2014 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only).

14 Aug 2014 Superannuation Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year ended 30 June 2014, if the payers are also required to lodge the PAYG payment summary statement as noted above.
Superannuation funds and RSA providers that are not required to lodge the PAYG payment summary statement must report DASPs in a separate annual report by 31 Oct 2014.
14 Aug 2014 Employee share schemes Due date for providers of interests in employee share schemes (ESS interests) to lodge the Employee share scheme (ESS) annual report for the year ended 30 June 2014.
21 Aug 2014 Activity statements Due date to lodge and pay monthly activity statements for July 2014. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for July 2014.
  • PAYG withholding for July 2014 (medium withholders).
  • PAYG instalment for July 2014 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
25 Aug 2014 Activity statements Due date to lodge and pay quarterly activity statements for the June 2014 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the June 2014 quarter.
  • PAYG withholding:
    • for June 2014 (medium withholders).
    • for the June 2014 quarter (small withholders).
    • for the year ended 30 June 2014, from employee share schemes amounts where the employee did not quote a TFN or ABN.
    • for the year ended 30 June 2014 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
  • PAYG instalment for the June 2014 quarter for quarterly PAYG instalment payers (4th quarter of the 2013/14 income year).
  • FBT instalment for the June 2014 quarter (1st quarter of the 2015 FBT year).

The due date to lodge and pay is 28 Jul 2014 if lodged on paper.

28 Aug 2014 Superannuation Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jul 2014 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Key Dates – September 2014

Date Category Description
21 Sep 2014 Activity statements Due date to lodge and pay monthly activity statements for August 2014. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for August 2014.
  • PAYG withholding for August 2014 (medium withholders).
  • PAYG instalment for August 2014 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
30 Sep 2014 PAYG withholding Due date for small and medium withholders (total annual PAYG withholding $1m or less) to lodge the PAYG payment summary statement for the year ended 30 June 2014, if they use a tax agent or BAS agent to prepare the report and payees include unrelated persons.

Types of payment summaries that may need to be reported include:

  • PAYG payment summary – individual non-business.
  • PAYG payment summary – foreign employment.
  • PAYG payment summary – business and personal services income.
  • PAYG payment summary – superannuation income stream.
  • PAYG payment summary – superannuation lump sum.
  • PAYG payment summary – employment termination payment.

Small and medium withholders who use a tax agent to prepare this report can lodge by the due date of their tax return, if they have closely held payees only.

30 Sep 2014 TFN reporting Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year ended 30 June 2014 if amounts have been withheld from payments to beneficiaries.

Key Dates – October 2014

Date Category Description
21 Oct 2014 Activity statements Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for September 2014. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for September 2014.
  • PAYG withholding:
    • for September 2014 (medium withholders).
    • for the September 2014 quarter (small withholders).
  • PAYG instalment:
    • for September 2014 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
    • for the September 2014 quarter for quarterly PAYG instalment payers (1st quarter of the 2014/15 income year).
  • FBT instalment for the September 2014 quarter (2nd quarter of the 2015 FBT year).

An entity is generally a “deferred BAS payer” for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies to these entities (28 Oct 2014, or 25 Nov 2014 if lodged electronically through an agent).

21 Oct 2014 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2014 quarter.
21 Oct 2014 PAYG instalments Due date to pay annual PAYG instalment notice for the year ended 30 June 2014.
Due date to lodge the instalment notice if varying the instalment amount or using the rate method to calculate the instalment. If you have already lodged your income tax return, you should not vary your annual PAYG instalment.
28 Oct 2014 Activity statements Due date to lodge and pay quarterly activity statements for the September 2014 quarter (if lodged on paper). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the September 2014 quarter.
  • PAYG withholding:
    • for September 2014 (medium withholders).
    • for the September 2014 quarter (small withholders).
  • PAYG instalment for the September 2014 quarter for quarterly PAYG instalment payers (1st quarter of the 2014/15 income year).
  • FBT instalment for the September 2014 quarter (2nd quarter of the 2015 FBT year).

The due date to lodge and pay is 25 Nov 2014 if lodged electronically through a tax agent or BAS agent.

28 Oct 2014 GST Final date to change GST payment option for 2014/15 (from actual to instalments, or vice versa).
Final date for eligible quarterly GST payers to elect to report GST annually for 2014/15.
28 Oct 2014 PAYG instalments
GST instalments
Due date to pay quarterly PAYG and/or GST instalment notice for the September 2014 quarter (1st quarter of the 2014/15 income year).
Due date to lodge the instalment notice if varying the instalment amount.
28 Oct 2014 PAYG instalments Final date to change PAYG instalment option for 2014/15 (from rate method to GDP-adjusted instalment, or vice versa).
Final date for eligible quarterly PAYG instalment payers to elect to pay an annual PAYG instalment for 2014/15.
28 Oct 2014 TFN reporting /
Activity statements
Due date for trustees of closely held trusts to lodge and pay annual activity statements for the year ended 30 June 2014, for amounts withheld from payments to beneficiaries.
28 Oct 2014 Superannuation Due date for employers to pay superannuation guarantee contributions for the September 2014 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 Nov 2014. The SGC is not tax deductible.
31 Oct 2014 Tax agents Final date for new clients to appoint a tax agent for the year ended 30 June 2014. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.
31 Oct 2014 Income tax returns Due date to lodge 2013/14 individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents.
31 Oct 2014 Income tax returns Due date for all entities with one or more prior year returns outstanding to lodge 2013/14 income tax returns.
If all outstanding prior year returns are lodged by this date, concessional due dates for 2013/14 returns lodged by tax agents will apply.
31 Oct 2014 GST Due date for entities who pay or report GST annually, and who are required to lodge income tax returns by 31 October, to lodge the Annual GST return or Annual GST information report for the year ended 30 June 2014.
31 Oct 2014 PAYG withholding Due date for entities subject to PAYG withholding to lodge the following annual reports for the year ended 30 June 2014:

  • PAYG withholding where ABN not quoted – annual report.
  • PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report.
  • PAYG withholding annual report – payments to foreign residents.
  • PAYG withholding annual report – natural resource payments to foreign residents (to be lodged as a letter).
31 Oct 2014 Superannuation Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to lodge Super member contributions statements for the year ended 30 June 2014.
31 Oct 2014 Superannuation Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year ended 30 June 2014, if the payers were not required to lodge the PAYG payment summary statement for the year.
31 Oct 2014 Superannuation Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to lodge the Lost members statement for the half-year ended 30 June 2014.
31 Oct 2014 TFN/ABN reporting Due date for the following entities to lodge quarterly reports for the September 2014 quarter:

  • Investment bodies TFN/ABN reports for new TFN/ABN quotations by investors.
  • Closely held trusts TFN reports for TFNs quoted to a trustee by beneficiaries.
31 Oct 2014 Annual investment income reporting Due date for the following entities to lodge the Annual investment income report (AIIR) for the year ended 30 June 2014:

  • Investment bodies with 10 or more investments accepted.
  • Investment bodies with less than 10 investments accepted, where TFN withholding has occurred.

If there is no requirement to lodge the AIIR, investment bodies that are companies may still be required to lodge a Dividend and interest schedule with their 2013/14 income tax returns.

Key Dates – November 2014

Date Category Description
21 Nov 2014 Activity statements Due date to lodge and pay monthly activity statements for October 2014. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for October 2014.
  • PAYG withholding for October 2014 (medium withholders).
  • PAYG instalment for October 2014 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
25 Nov 2014 Due date to lodge and pay quarterly activity statements for the September 2014 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the September 2014 quarter.
  • PAYG withholding:
    • for September 2014 (medium withholders).
    • for the September 2014 quarter (small withholders).
  • PAYG instalment for the September 2014 quarter for quarterly PAYG instalment payers (1st quarter of the 2014/15 income year).
  • FBT instalment for the September 2014 quarter (2nd quarter of the 2015 FBT year).

The due date to lodge and pay is 28 Oct 2014 if lodged on paper.

28 Nov 2014 Superannuation Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Oct 2014 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Key Dates – December 2014

Date Category Description
01 Dec 2014 Income tax Due date for companies and superannuation funds, that were taxable large/medium entities in the immediate prior year, to pay income tax for the year ended 30 June 2014.
The due date for these entities to lodge 2013/14 income tax returns is 15 Jan 2015.
01 Dec 2014 Income tax Due date for taxable head companies of consolidated groups (including new registrants), that have a member deemed to be a large/medium entity in the immediate prior year, to pay income tax for the year ended 30 June 2014.
The due date for these entities to lodge 2013/14 income tax returns is 15 Jan 2015.
01 Dec 2014 Income tax Due date for companies and superannuation funds, that were required to lodge income tax returns on 31 Oct 2014, to pay income tax for the year ended 30 June 2014.
21 Dec 2014 Activity statements Due date to lodge and pay monthly activity statements for November 2014. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for November 2014.
  • PAYG withholding for November 2014 (medium withholders).
  • PAYG instalment for November 2014 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

Key Dates – January 2015

Date Category Description
15 Jan 2015 Income tax returns Due date for all entities other than individuals, that were taxable large/medium entities in the latest year lodged, to lodge 2013/14 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax was 1 Dec 2014.
The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
You cannot ‘self-assess’ a lodgment deferral from this date or assume a later date for lodgement on the basis that the taxpayer will be non-taxable in the current year.
15 Jan 2015 Income tax returns Due date for taxable head companies of consolidated groups (including new registrants), that have a member deemed to be a large/medium entity in the latest year lodged, to lodge 2013/14 income tax returns.
The due date for these entities to pay income tax was 1 Dec 2014.
21 Jan 2015 Activity statements Due date to lodge and pay monthly activity statements for December 2014 (*see below for extension granted to certain small businesses). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for December 2014.
  • PAYG withholding for December 2014 (medium withholders).
  • PAYG instalment for December 2014 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

* Small business clients (up to $10 million turnover) who report GST monthly and lodge electronically are granted a one month extension for the December monthly BAS only. The due date is 21 Feb 2015.

21 Jan 2015 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the December 2014 quarter.
28 Jan 2015 Superannuation Due date for employers to pay superannuation guarantee contributions for the December 2014 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 Feb 2015. The SGC is not tax deductible.
31 Jan 2015 TFN/ABN reporting Due date for the following entities to lodge quarterly reports for the December 2014 quarter:

  • Investment bodies TFN/ABN reports for new TFN/ABN quotations by investors.
  • Closely held trusts TFN reports for TFNs quoted to a trustee by beneficiaries.

Key Dates – February 2015

Date Category Description
21 Feb 2015 Activity statements Due date for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically to lodge and pay monthly activity statements for December 2014. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for December 2014.
  • PAYG withholding for December 2014 (medium withholders).
  • PAYG instalment for December 2014 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

* Note that these entities have two monthly activity statements due on the same day – December 2014 and January 2015.

21 Feb 2015 Activity statements Due date to lodge and pay monthly activity statements for January 2015. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for January 2015.
  • PAYG withholding for January 2015 (medium withholders).
  • PAYG instalment for January 2015 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).

* Note that the threshold for monthly PAYG instalments drops from $1 billion to $100 million from this month.

28 Feb 2015 Income tax returns Due date for all entities other than individuals, that were non-taxable large/medium entities in the latest year lodged, to lodge 2013/14 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2015.
The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
28 Feb 2015 Income tax returns Due date for all entities other than individuals, that are new registrant taxable or non-taxable large/medium entities, to lodge 2013/14 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2015.
The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
28 Feb 2015 Income tax returns Due date for the following entities associated with consolidated groups to lodge 2013/14 income tax returns:

  • Non-taxable head companies (including new registrants) of consolidated groups that have a member deemed to be a large/medium entity in the latest year lodged.
  • Any former members of consolidated groups that exited the group during the year of income.
  • New registrant (taxable and non-taxable) head companies of consolidated groups.
28 Feb 2015 Income tax returns Due date for new registrant (taxable or non-taxable) self-managed superannuation funds (SMSFs) to lodge 2013/14 SMSF annual returns and pay income tax.
There are special arrangements for newly registered SMSFs that do not have to lodge a return.
28 Feb 2015 Activity statements Due date to lodge and pay quarterly activity statements for the December 2014 quarter (whether lodged on paper or electronically). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the December 2014 quarter.
  • PAYG withholding:
    • for December 2014 (medium withholders).
    • for the December 2014 quarter (small withholders).
  • PAYG instalment for the December 2014 quarter for quarterly PAYG instalment payers (2nd quarter of the 2014/15 income year).
  • FBT instalment for the December 2014 quarter (3rd quarter of the 2015 FBT year).
28 Feb 2015 GST Due date for entities who pay or report GST annually, who do not have an income tax return obligation, to lodge the Annual GST return or Annual GST information report for the year ended 30 June 2014.
The due date for entities that do have an income tax return obligation is the due date of the income tax return.
28 Feb 2015 PAYG instalments
GST instalments
Due date to pay quarterly PAYG and/or GST instalment notice for the December 2014 quarter (2nd quarter of the 2014/15 income year).
Due date to lodge the instalment notice if varying the instalment amount.
28 Feb 2015 Superannuation Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jan 2015 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Key Dates – March 2015

Date Category Description
21 Mar 2015 Activity statements Due date to lodge and pay monthly activity statements for February 2015. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for February 2015.
  • PAYG withholding for February 2015 (medium withholders).
  • PAYG instalment for February 2015 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
31 Mar 2015 Income tax returns Due date, unless due earlier, for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium entities).to lodge 2013/14 income tax returns and pay income tax.
31 Mar 2015 Income tax returns Due date, unless due earlier, for head companies of consolidated groups without a member deemed to be a large/medium entity in the latest year lodged, but with a member that had total income in excess of $2 million in the latest year lodged, to lodge 2013/14 income tax returns and pay income tax.
31 Mar 2015 Income tax returns Due date for individuals and trusts that were tax level 6 in the latest year lodged, excluding trusts that are large/medium entities, to lodge 2013/14 income tax returns.
The due date for entities in this category to pay income tax is the date stated on their notice of assessment.

Key Dates – April 2015

Date Category Description
21 Apr 2015 Activity statements Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for March 2015. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for March 2015.
  • PAYG withholding:
    • for March 2015 (medium withholders).
    • for the March 2015 quarter (small withholders).
  • PAYG instalment:
    • for March 2015 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
    • for the March 2015 quarter for quarterly PAYG instalment payers (3rd quarter of the 2014/15 income year).
  • FBT instalment for the March 2015 quarter (4th quarter of the 2015 FBT year).

An entity is generally a “deferred BAS payer” for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies to these entities (28 Apr 2015, or 26 May 2015 if lodged electronically through an agent).

21 Apr 2015 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the March 2015 quarter.
28 Apr 2015 Activity statements Due date to lodge and pay quarterly activity statements for the March 2015 quarter (if lodged on paper). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the March 2015 quarter.
  • PAYG withholding:
    • for March 2015 (medium withholders).
    • for the March 2015 quarter (small withholders).
  • PAYG instalment for the March 2015 quarter for quarterly PAYG instalment payers (3rd quarter of the 2014/15 income year).
  • FBT instalment for the March 2015 quarter (4th quarter of the 2015 FBT year).

The due date to lodge and pay is 26 May 2015 if lodged electronically through a tax agent or BAS agent.

28 Apr 2015 PAYG instalments
GST instalments
Due date to pay quarterly PAYG and/or GST instalment notice for the March 2015 quarter (3rd quarter of the 2014/15 income year).
Due date to lodge the instalment notice if varying the instalment amount.
28 Apr 2015 Superannuation Due date for employers to pay superannuation guarantee contributions for the March 2015 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 May 2015. The SGC is not tax deductible.
30 Apr 2015 Franking account tax return Due date for New Zealand franking companies with a 31 March 2015 year end to lodge the franking account tax return, where any of the following apply:

  • a liability for franking deficit tax
  • a liability for over-franking tax, or
  • an obligation to notify the Commissioner of any significant variation in their benchmark franking percentage between franking periods.

New Zealand franking companies should lodge using the Franking account tax return 2014 form with the dates changed.

30 Apr 2015 Superannuation Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to lodge the Lost members statement for the half-year ended 31 December 2014.
30 Apr 2015 TFN/ABN reporting Due date for the following entities to lodge quarterly reports for the March 2015 quarter:

  • Investment bodies TFN/ABN reports for new TFN/ABN quotations by investors.
  • Closely held trusts TFN reports for TFNs quoted to a trustee by beneficiaries.

Key Dates – May 2015

Date Category Description
15 May 2015 Income tax returns Due date for all entities that did not have to lodge earlier (including all remaining consolidated groups), that are not eligible for the 5 Jun 2015 concession, to lodge 2013/14 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2015.
The due date for individuals and trusts in this category to pay income tax is the date stated on their notice of assessment.
21 May 2015 Tax agents Final date for new clients to appoint a tax agent for a fringe benefits tax role for the FBT year ended 31 March 2015. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.
21 May 2015 Activity statements Due date to lodge and pay monthly activity statements for April 2015. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for April 2015.
  • PAYG withholding for April 2015 (medium withholders).
  • PAYG instalment for April 2015 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
26 May 2015 Activity statements Due date to lodge and pay quarterly activity statements for the March 2015 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the March 2015 quarter.
  • PAYG withholding:
    • for March 2015 (medium withholders).
    • for the March 2015 quarter (small withholders).
  • PAYG instalment for the March 2015 quarter for quarterly PAYG instalment payers (3rd quarter of the 2014/15 income year).
  • FBT instalment for the March 2015 quarter (4th quarter of the 2015 FBT year).

The due date to lodge and pay is 28 Apr 2015 if lodged on paper.

28 May 2015 FBT returns Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2015 (if lodged on paper) and pay fringe benefits tax (if required).
The due date to lodge and pay is 25 Jun 2015 if lodged electronically through a tax agent.
28 May 2015 Superannuation Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2015 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Key Dates – June 2015

Date Category Description
5 June 2015 Income tax returns Due date for all entities otherwise required to lodge on 15 May 2015 (excluding large/medium entities and head companies of consolidated groups) to lodge 2013/14 income tax returns, where both of the following criteria are met:
  • non-taxable or refund for the latest year lodged, and
  • non-taxable or refund for 2013/14.

5 June 2015
Income tax returns Due date for individuals and trusts otherwise required to lodge on 15 May 2015 to lodge 2013/14 income tax returns, provided they also pay any liability due by this date.

* Note that this is not a lodgement 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. 21 June 2015Activity statements

Due date to lodge and pay monthly activity statements for May 2015. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for May 2015.
  • PAYG withholding for May 2015 (medium withholders).
  • PAYG instalment for May 2015 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).

25 June 2015
FBT returns
Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2015 (if lodged electronically through a tax agent).
The due date to lodge is 28 May 2015 if lodged on paper.
The due date to pay fringe benefits tax (if required) is 28 May 2015 in all cases. 30 June 2015End of financial yearSuperannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2014/15 income year.

 

Key Dates – July 2015

Date Category Description
14 Jul 2015 PAYG withholding Due date for payers to issue the following types of PAYG withholding payment summaries to payees (includes employees and recipients of certain other payments):

  • PAYG payment summary – individual non-business for employees, company directors and office holders who received salary, wages, pension payments, compensation, allowances or reportable fringe benefits.
  • PAYG payment summary – foreign employment for employees, company directors and office holders who received income from foreign employment, or for work in the Joint Petroleum Development Area.
  • PAYG payment summary – business and personal services income for non-employees who have made a voluntary agreement to withhold tax, or were employed under a labour hire arrangement, or received certain specified payments, or earned personal services income through a separate entity.
  • PAYG payment summary – superannuation income stream for payees who received an income stream benefit (a pension or annuity) from a superannuation fund, approved deposit fund or life insurance company.

Payment summaries for various other types of payments subject to PAYG withholding must be issued within a short period after the payment is made.

14 Jul 2015 Employee share schemes Due date for providers of interests in employee share schemes (ESS interests) to provide Employee share scheme statements to employees.
21 Jul 2015 Activity statements Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for June 2015. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for June 2015.
  • PAYG withholding:
    • for June 2015 (medium withholders).
    • for the June 2015 quarter (small withholders).
    • for the year ended 30 June 2015, from employee share schemes amounts where the employee did not quote a TFN or ABN.
    • for the year ended 30 June 2015 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
  • PAYG instalment:
    • for June 2015 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
    • for the June 2015 quarter for quarterly PAYG instalment payers (4th quarter of the 2014/15 income year).
  • FBT instalment for the June 2015 quarter (1st quarter of the 2016 FBT year).

An entity is generally a “deferred BAS payer” for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies (28 Jul 2015, or 25 Aug 2015 if lodged electronically through an agent).

21 Jul 2015 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the June 2015 quarter.
21 Jul 2015 Taxable payments reporting Due date for businesses in the building and construction industry to lodge the Taxable payments annual report with details of payments to contractors during the year ended 30 June 2015, or TPAR nil report if no payments were made.
28 Jul 2015 Activity statements Due date to lodge and pay quarterly activity statements for the June 2015 quarter (if lodged on paper). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the June 2015 quarter.
  • PAYG withholding:
    • for June 2015 (medium withholders).
    • for the June 2015 quarter (small withholders).
    • for the year ended 30 June 2015, from employee share schemes amounts where the employee did not quote a TFN or ABN.
    • for the year ended 30 June 2015 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
  • PAYG instalment for the June 2015 quarter for quarterly PAYG instalment payers (4th quarter of the 2014/15 income year).
  • FBT instalment for the June 2015 quarter (1st quarter of the 2016 FBT year).

The due date to lodge and pay is 25 Aug 2015 if lodged electronically through a tax agent or BAS agent.

28 Jul 2015 PAYG instalments
GST instalments
Due date to pay quarterly PAYG and/or GST instalment notice for the June 2015 quarter (4th quarter of the 2014/15 income year).
Also due date to lodge the instalment notice if varying the instalment amount. If you have already lodged your income tax return, you should not vary your June quarter PAYG instalment.
28 Jul 2015 Superannuation Due date for employers to pay superannuation guarantee contributions for the June 2015 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 Aug 2015. The SGC is not tax deductible.
31 July 2015 TFN/ABN reporting Due date for the following entities to lodge quarterly reports for the June 2015 quarter:

  • Investment bodies TFN/ABN reports for new TFN/ABN quotations by investors.
  • Closely held trusts TFN reports for TFNs quoted to a trustee by beneficiaries.
31 July 2015 Franking account tax return Due date for June balancing companies (including New Zealand franking companies) to lodge the Franking account tax return 2015, where any of the following apply:

  • a liability for franking deficit tax
  • a liability for over-franking tax, or
  • an obligation to notify the Commissioner of any significant variation in their benchmark franking percentage between franking periods.

New Zealand franking companies are often “early balancing” companies with a 31 March year end. If those companies have any of the above obligations for the year ended 31 March 2016, they should lodge using the 2015 form by 30 Apr 2016.

Key Dates – August 2015

Date Category Description
14 Aug 2015 PAYG withholding Due date for the following entities to lodge the PAYG payment summary statement for the year ended 30 June 2015:

  • large withholders (total annual PAYG withholding more than $1m).
  • small and medium withholders who don’t have a tax agent or BAS agent involved in preparing the report.

Types of payment summaries that may need to be reported include:

  • PAYG payment summary – individual non-business.
  • PAYG payment summary – foreign employment.
  • PAYG payment summary – business and personal services income.
  • PAYG payment summary – superannuation income stream.
  • PAYG payment summary – superannuation lump sum.
  • PAYG payment summary – employment termination payment.

Small and medium withholders who use a tax agent or BAS agent to prepare this report can lodge by 30 Sep 2015 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only).

14 Aug 2015 Superannuation Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year ended 30 June 2015, if the payers are also required to lodge the PAYG payment summary statement as noted above.
Superannuation funds and RSA providers that are not required to lodge the PAYG payment summary statement must report DASPs in a separate annual report by 31 Oct 2015.
14 Aug 2015 Employee share schemes Due date for providers of interests in employee share schemes (ESS interests) to lodge the Employee share scheme (ESS) annual report for the year ended 30 June 2015.
21 Aug 2015 Activity statements Due date to lodge and pay monthly activity statements for July 2015. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for July 2015.
  • PAYG withholding for July 2015 (medium withholders).
  • PAYG instalment for July 2015 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
25 Aug 2015 Activity statements Due date to lodge and pay quarterly activity statements for the June 2015 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the June 2015 quarter.
  • PAYG withholding:
    • for June 2015 (medium withholders).
    • for the June 2015 quarter (small withholders).
    • for the year ended 30 June 2015, from employee share schemes amounts where the employee did not quote a TFN or ABN.
    • for the year ended 30 June 2015 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
  • PAYG instalment for the June 2015 quarter for quarterly PAYG instalment payers (4th quarter of the 2014/15 income year).
  • FBT instalment for the June 2015 quarter (1st quarter of the 2016 FBT year).

The due date to lodge and pay is 28 Jul 2015 if lodged on paper.

28 Aug 2015 Superannuation Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jul 2015 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Key Dates – September 2015

Date Category Description
21 Sep 2015 Activity statements Due date to lodge and pay monthly activity statements for August 2015. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for August 2015.
  • PAYG withholding for August 2015 (medium withholders).
  • PAYG instalment for August 2015 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
30 Sep 2015 PAYG withholding Due date for small and medium withholders (total annual PAYG withholding $1m or less) to lodge the PAYG payment summary statement for the year ended 30 June 2015, if they use a tax agent or BAS agent to prepare the report and payees include unrelated persons.

Types of payment summaries that may need to be reported include:

  • PAYG payment summary – individual non-business.
  • PAYG payment summary – foreign employment.
  • PAYG payment summary – business and personal services income.
  • PAYG payment summary – superannuation income stream.
  • PAYG payment summary – superannuation lump sum.
  • PAYG payment summary – employment termination payment.

Small and medium withholders who use a tax agent to prepare this report can lodge by the due date of their tax return, if they have closely held payees only.

30 Sep 2015 TFN reporting Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year ended 30 June 2015 if amounts have been withheld from payments to beneficiaries.

Key Dates – October 2015

Date Category Description
21 Oct 2015 Activity statements Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for September 2015. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for September 2015.
  • PAYG withholding:
    • for September 2015 (medium withholders).
    • for the September 2015 quarter (small withholders).
  • PAYG instalment:
    • for September 2015 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
    • for the September 2015 quarter for quarterly PAYG instalment payers (1st quarter of the 2015/16 income year).
  • FBT instalment for the September 2015 quarter (2nd quarter of the 2016 FBT year).

An entity is generally a “deferred BAS payer” for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies to these entities (28 Oct 2015, or 25 Nov 2015 if lodged electronically through an agent).

21 Oct 2015 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2015 quarter.
21 Oct 2015 PAYG instalments Due date to pay annual PAYG instalment notice for the year ended 30 June 2015.
Due date to lodge the instalment notice if varying the instalment amount or using the rate method to calculate the instalment. If you have already lodged your income tax return, you should not vary your annual PAYG instalment.
28 Oct 2015 Activity statements Due date to lodge and pay quarterly activity statements for the September 2015 quarter (if lodged on paper). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the September 2015 quarter.
  • PAYG withholding:
    • for September 2015 (medium withholders).
    • for the September 2015 quarter (small withholders).
  • PAYG instalment for the September 2015 quarter for quarterly PAYG instalment payers (1st quarter of the 2015/16 income year).
  • FBT instalment for the September 2015 quarter (2nd quarter of the 2015 FBT year).

The due date to lodge and pay is 25 Nov 2015 if lodged electronically through a tax agent or BAS agent.

28 Oct 2015 GST Final date to change GST payment option for 2015/16 (from actual to instalments, or vice versa).
Final date for eligible quarterly GST payers to elect to report GST annually for 2015/16.
28 Oct 2015 PAYG instalments
GST instalments
Due date to pay quarterly PAYG and/or GST instalment notice for the September 2015 quarter (1st quarter of the 2015/16 income year).
Due date to lodge the instalment notice if varying the instalment amount.
28 Oct 2015 PAYG instalments Final date to change PAYG instalment option for 2015/16 (from rate method to GDP-adjusted instalment, or vice versa).
Final date for eligible quarterly PAYG instalment payers to elect to pay an annual PAYG instalment for 2015/16.
28 Oct 2015 TFN reporting /
Activity statements
Due date for trustees of closely held trusts to lodge and pay annual activity statements for the year ended 30 June 2015, for amounts withheld from payments to beneficiaries.
28 Oct 2015 Superannuation Due date for employers to pay superannuation guarantee contributions for the September 2015 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 Nov 2015. The SGC is not tax deductible.
31 Oct 2015 Tax agents Final date for new clients to appoint a tax agent for the year ended 30 June 2015. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.
31 Oct 2015 Income tax returns Due date to lodge 2014/15 individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents.
31 Oct 2015 Income tax returns Due date for all entities with one or more prior year returns outstanding to lodge 2014/15 income tax returns.
If all outstanding prior year returns are lodged by this date, concessional due dates for 2014/15 returns lodged by tax agents will apply.
31 Oct 2015 GST Due date for entities who pay or report GST annually, and who are required to lodge income tax returns by 31 October, to lodge the Annual GST return or Annual GST information report for the year ended 30 June 2015.
31 Oct 2015 PAYG withholding Due date for entities subject to PAYG withholding to lodge the following annual reports for the year ended 30 June 2015:

  • PAYG withholding where ABN not quoted – annual report.
  • PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report.
  • PAYG withholding annual report – payments to foreign residents.
  • PAYG withholding annual report – natural resource payments to foreign residents (to be lodged as a letter).
31 Oct 2015 Superannuation Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to lodge Super member contributions statements for the year ended 30 June 2015.
31 Oct 2015 Superannuation Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year ended 30 June 2015, if the payers were not required to lodge the PAYG payment summary statement for the year.
31 Oct 2015 Superannuation Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to lodge the Lost members statement for the half-year ended 30 June 2015.
31 Oct 2015 TFN/ABN reporting Due date for the following entities to lodge quarterly reports for the September 2015 quarter:

  • Investment bodies TFN/ABN reports for new TFN/ABN quotations by investors.
  • Closely held trusts TFN reports for TFNs quoted to a trustee by beneficiaries.
31 Oct 2015 Annual investment income reporting Due date for the following entities to lodge the Annual investment income report (AIIR) for the year ended 30 June 2015:

  • Investment bodies with 10 or more investments accepted.
  • Investment bodies with less than 10 investments accepted, where TFN withholding has occurred.

If there is no requirement to lodge the AIIR, investment bodies that are companies may still be required to lodge a Dividend and interest schedule with their 2013/14 income tax returns.

Key Dates – November 2015

Date Category Description
21 Nov 2015 Activity statements Due date to lodge and pay monthly activity statements for October 2015. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for October 2015.
  • PAYG withholding for October 2015 (medium withholders).
  • PAYG instalment for October 2015 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
25 Nov 2015 Due date to lodge and pay quarterly activity statements for the September 2015 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the September 2015 quarter.
  • PAYG withholding:
    • for September 2015 (medium withholders).
    • for the September 2015 quarter (small withholders).
  • PAYG instalment for the September 2015 quarter for quarterly PAYG instalment payers (1st quarter of the 2015/16 income year).
  • FBT instalment for the September 2015 quarter (2nd quarter of the 2016 FBT year).

The due date to lodge and pay is 28 Oct 2015 if lodged on paper.

28 Nov 2015 Superannuation Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Oct 2015 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Key Dates – December 2015

Date Category Description
01 Dec 2015 Income tax Due date for companies and superannuation funds, that were taxable large/medium entities in the immediate prior year, to pay income tax for the year ended 30 June 2015.
The due date for these entities to lodge 2014/15 income tax returns is 15 Jan 2016.
01 Dec 2015 Income tax Due date for taxable head companies of consolidated groups (including new registrants), that have a member deemed to be a large/medium entity in the immediate prior year, to pay income tax for the year ended 30 June 2015.
The due date for these entities to lodge 2014/15 income tax returns is 15 Jan 2016.
01 Dec 2015 Income tax Due date for companies and superannuation funds, that were required to lodge income tax returns on 31 Oct 2015, to pay income tax for the year ended 30 June 2015.
21 Dec 2015 Activity statements Due date to lodge and pay monthly activity statements for November 2015. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for November 2015.
  • PAYG withholding for November 2015 (medium withholders).
  • PAYG instalment for November 2015 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

Key Dates – January 2016

Date Category Description
15 Jan 2016 Income tax returns Due date for all entities other than individuals, that were taxable large/medium entities in the latest year lodged, to lodge 2014/15 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax was 1 Dec 2015.
The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
You cannot ‘self-assess’ a lodgment deferral from this date or assume a later date for lodgement on the basis that the taxpayer will be non-taxable in the current year.
15 Jan 2016 Income tax returns Due date for taxable head companies of consolidated groups (including new registrants), that have a member deemed to be a large/medium entity in the latest year lodged, to lodge 2014/15 income tax returns.
The due date for these entities to pay income tax was 1 Dec 2015.
21 Jan 2016 Activity statements Due date to lodge and pay monthly activity statements for December 2015 (*see below for extension granted to certain small businesses). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for December 2015.
  • PAYG withholding for December 2015 (medium withholders).
  • PAYG instalment for December 2015 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

* Small business clients (up to $10 million turnover) who report GST monthly and lodge electronically are granted a one month extension for the December monthly BAS only. The due date is 21 Feb 2016.

21 Jan 2016 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the December 2015 quarter.
28 Jan 2016 Superannuation Due date for employers to pay superannuation guarantee contributions for the December 2015 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 Feb 2016. The SGC is not tax deductible.
31 Jan 2016 TFN/ABN reporting Due date for the following entities to lodge quarterly reports for the December 2015 quarter:

  • Investment bodies TFN/ABN reports for new TFN/ABN quotations by investors.
  • Closely held trusts TFN reports for TFNs quoted to a trustee by beneficiaries.

Key Dates – February 2016

Date Category Description
21 Feb 2016 Activity statements Due date for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically to lodge and pay monthly activity statements for December 2015. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for December 2015.
  • PAYG withholding for December 2015 (medium withholders).
  • PAYG instalment for December 2015 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

* Note that these entities have two monthly activity statements due on the same day – December 2015 and January 2016.

21 Feb 2016 Activity statements Due date to lodge and pay monthly activity statements for January 2016. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for January 2016.
  • PAYG withholding for January 2016 (medium withholders).
  • PAYG instalment for January 2016 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).

* Note that the threshold for monthly PAYG instalments drops from $1 billion to $100 million from this month.

28 Feb 2016 Income tax returns Due date for all entities other than individuals, that were non-taxable large/medium entities in the latest year lodged, to lodge 2014/15 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2016.
The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
28 Feb 2016 Income tax returns Due date for all entities other than individuals, that are new registrant taxable or non-taxable large/medium entities, to lodge 2014/15 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2016.
The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
28 Feb 2016 Income tax returns Due date for the following entities associated with consolidated groups to lodge 2014/15 income tax returns:

  • Non-taxable head companies (including new registrants) of consolidated groups that have a member deemed to be a large/medium entity in the latest year lodged.
  • Any former members of consolidated groups that exited the group during the year of income.
  • New registrant (taxable and non-taxable) head companies of consolidated groups.
28 Feb 2016 Income tax returns Due date for new registrant (taxable or non-taxable) self-managed superannuation funds (SMSFs) to lodge 2014/15 SMSF annual returns and pay income tax.
There are special arrangements for newly registered SMSFs that do not have to lodge a return.
28 Feb 2016 Activity statements Due date to lodge and pay quarterly activity statements for the December 2015 quarter (whether lodged on paper or electronically). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the December 2015 quarter.
  • PAYG withholding:
    • for December 2015 (medium withholders).
    • for the December 2015 quarter (small withholders).
  • PAYG instalment for the December 2015 quarter for quarterly PAYG instalment payers (2nd quarter of the 2015/16 income year).
  • FBT instalment for the December 2015 quarter (3rd quarter of the 2016 FBT year).
28 Feb 2016 GST Due date for entities who pay or report GST annually, who do not have an income tax return obligation, to lodge the Annual GST return or Annual GST information report for the year ended 30 June 2015.
The due date for entities that do have an income tax return obligation is the due date of the income tax return.
28 Feb 2016 PAYG instalments
GST instalments
Due date to pay quarterly PAYG and/or GST instalment notice for the December 2015 quarter (2nd quarter of the 2015/16 income year).
Due date to lodge the instalment notice if varying the instalment amount.
28 Feb 2016 Superannuation Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jan 2016 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Key Dates – March 2016

Date Category Description
21 Mar 2016 Activity statements Due date to lodge and pay monthly activity statements for February 2016. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for February 2016.
  • PAYG withholding for February 2016 (medium withholders).
  • PAYG instalment for February 2016 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
31 Mar 2016 Income tax returns Due date, unless due earlier, for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium entities).to lodge 2014/15 income tax returns and pay income tax.
31 Mar 2016 Income tax returns Due date, unless due earlier, for head companies of consolidated groups without a member deemed to be a large/medium entity in the latest year lodged, but with a member that had total income in excess of $2 million in the latest year lodged, to lodge 2014/15 income tax returns and pay income tax.
31 Mar 2016 Income tax returns Due date for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more (level 6), excluding trusts that are large/medium entities, to lodge 2014/15 income tax returns.
The due date for entities in this category to pay income tax is the date stated on their notice of assessment.

Key Dates – April 2016

Date Category Description
21 Apr 2016 Activity statements Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for March 2016. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for March 2016.
  • PAYG withholding:
    • for March 2016 (medium withholders).
    • for the March 2016 quarter (small withholders).
  • PAYG instalment:
    • for March 2016 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
    • for the March 2016 quarter for quarterly PAYG instalment payers (3rd quarter of the 2015/16 income year).
  • FBT instalment for the March 2016 quarter (4th quarter of the 2016 FBT year).

An entity is generally a “deferred BAS payer” for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies to these entities (28 Apr 2016, or 26 May 2016 if lodged electronically through an agent).

21 Apr 2016 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the March 2016 quarter.
28 Apr 2016 Activity statements Due date to lodge and pay quarterly activity statements for the March 2016 quarter (if lodged on paper). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the March 2016 quarter.
  • PAYG withholding:
    • for March 2016 (medium withholders).
    • for the March 2016 quarter (small withholders).
  • PAYG instalment for the March 2016 quarter for quarterly PAYG instalment payers (3rd quarter of the 2015/16 income year).
  • FBT instalment for the March 2016 quarter (4th quarter of the 2016 FBT year).

The due date to lodge and pay is 26 May 2016 if lodged electronically through a tax agent or BAS agent.

28 Apr 2016 PAYG instalments
GST instalments
Due date to pay quarterly PAYG and/or GST instalment notice for the March 2016 quarter (3rd quarter of the 2015/16 income year).
Due date to lodge the instalment notice if varying the instalment amount.
28 Apr 2016 Superannuation Due date for employers to pay superannuation guarantee contributions for the March 2016 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 May 2016. The SGC is not tax deductible.
30 Apr 2016 Franking account tax return Due date for New Zealand franking companies (a New Zealand resident company which
has made an election to join the Australian imputation system) with a 31 March 2016 year end to lodge the franking account tax return, where any of the following apply:
  • a liability for franking deficit tax
  • a liability for over-franking tax, or
  • an obligation to notify the Commissioner of any significant variation in their benchmark franking percentage between franking periods.

New Zealand franking companies should lodge using the Franking account tax return 2015 form with the dates changed. 30 Apr 2016SuperannuationDue date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to lodge the Lost members statement for the half-year ended 31 December 2015. 30 Apr 2016TFN/ABN reporting

Due date for the following entities to lodge quarterly reports for the March 2016 quarter:

  • Investment bodies TFN/ABN reports for new TFN/ABN quotations by investors.
  • Closely held trusts TFN reports for TFNs quoted to a trustee by beneficiaries.

 

Key Dates – May 2016

Date Category Description
15 May 2016 Income tax returns Due date for all entities that did not have to lodge earlier (including all remaining consolidated groups), that are not eligible for the 5 Jun 2016 concession, to lodge 2014/15 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2016.
The due date for individuals and trusts in this category to pay income tax is the date stated on their notice of assessment.
21 May 2016 Tax agents Final date for new clients to appoint a tax agent for a fringe benefits tax role for the FBT year ended 31 March 2016. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.
21 May 2016 Activity statements Due date to lodge and pay monthly activity statements for April 2016. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for April 2016.
  • PAYG withholding for April 2016 (medium withholders).
  • PAYG instalment for April 2016 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
26 May 2016 Activity statements Due date to lodge and pay quarterly activity statements for the March 2016 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the March 2016 quarter.
  • PAYG withholding:
    • for March 2016 (medium withholders).
    • for the March 2016 quarter (small withholders).
  • PAYG instalment for the March 2016 quarter for quarterly PAYG instalment payers (3rd quarter of the 2015/16 income year).
  • FBT instalment for the March 2016 quarter (4th quarter of the 2016 FBT year).

The due date to lodge and pay is 28 Apr 2016 if lodged on paper.

28 May 2016 FBT returns Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2016 (if lodged on paper) and pay fringe benefits tax (if required).
The due date to lodge and pay is 25 Jun 2016 if lodged electronically through a tax agent.
28 May 2016 Superannuation Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2016 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Key Dates – June 2016

Date Category Description
5 June 2016 Income tax returns Due date for all entities otherwise required to lodge on 15 May 2016 (excluding large/medium entities and head companies of consolidated groups) to lodge 2014/15 income tax returns, where both of the following criteria are met:

  • non-taxable or refund for the latest year lodged, and
  • non-taxable or refund for 2014/15.
5 June 2016 Income tax returns Due date for individuals and trusts otherwise required to lodge on 15 May 2016 to lodge 2014/15 income tax returns, provided they also pay any liability due by this date.

* Note that this is not a lodgement 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.

21 June 2016 Activity statements Due date to lodge and pay monthly activity statements for May 2016. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for May 2016.
  • PAYG withholding for May 2016 (medium withholders).
  • PAYG instalment for May 2016 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
25 June 2016 FBT returns Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2016 (if lodged electronically through a tax agent).
The due date to lodge is 28 May 2016 if lodged on paper.
The due date to pay fringe benefits tax (if required) is 28 May 2016 in all cases.
30 June 2016 End of financial year Superannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2015/16 income year.

Key Dates – July 2016

Date Category Description
14 Jul 2016 PAYG withholding Due date for payers to issue the following types of PAYG withholding payment summaries to payees (includes employees and recipients of certain other payments):

  • PAYG payment summary – individual non-business for employees, company directors and office holders who received salary, wages, pension payments, compensation, allowances or reportable fringe benefits.
  • PAYG payment summary – foreign employment for employees, company directors and office holders who received income from foreign employment, or for work in the Joint Petroleum Development Area.
  • PAYG payment summary – business and personal services income for non-employees who have made a voluntary agreement to withhold tax, or were employed under a labour hire arrangement, or received certain specified payments, or earned personal services income through a separate entity.
  • PAYG payment summary – superannuation income stream for payees who received an income stream benefit (a pension or annuity) from a superannuation fund, approved deposit fund or life insurance company.

Payment summaries for various other types of payments subject to PAYG withholding must be issued within a short period after the payment is made.

14 Jul 2016 Employee share schemes Due date for providers of interests in employee share schemes (ESS interests) to provide Employee share scheme statements to employees.
21 Jul 2016 Activity statements Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for June 2016. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for June 2016.
  • PAYG withholding:
    • for June 2016 (medium withholders).
    • for the June 2016 quarter (small withholders).
    • for the year ended 30 June 2016, from employee share schemes amounts where the employee did not quote a TFN or ABN.
    • for the year ended 30 June 2016 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
  • PAYG instalment:
    • for June 2016 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
    • for the June 2016 quarter for quarterly PAYG instalment payers (4th quarter of the 2015/16 income year).
  • FBT instalment for the June 2016 quarter (1st quarter of the 2017 FBT year).

An entity is generally a “deferred BAS payer” for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies (28 Jul 2016, or 25 Aug 2016 if lodged electronically through an agent).

21 Jul 2016 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the June 2016 quarter.
21 Jul 2016 Taxable payments reporting Due date for businesses in the building and construction industry to lodge the Taxable payments annual report with details of payments to contractors during the year ended 30 June 2016, or TPAR nil report if no payments were made.
28 Jul 2016 Activity statements Due date to lodge and pay quarterly activity statements for the June 2016 quarter (if lodged on paper). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the June 2016 quarter.
  • PAYG withholding:
    • for June 2016 (medium withholders).
    • for the June 2016 quarter (small withholders).
    • for the year ended 30 June 2016, from employee share schemes amounts where the employee did not quote a TFN or ABN.
    • for the year ended 30 June 2016 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
  • PAYG instalment for the June 2016 quarter for quarterly PAYG instalment payers (4th quarter of the 2015/16 income year).
  • FBT instalment for the June 2016 quarter (1st quarter of the 2016 FBT year).

The due date to lodge and pay is 25 Aug 2016 if lodged electronically through a tax agent or BAS agent.

28 Jul 2016 PAYG instalments
GST instalments
Due date to pay quarterly PAYG and/or GST instalment notice for the June 2016 quarter (4th quarter of the 2015/16 income year).
Also due date to lodge the instalment notice if varying the instalment amount. If you have already lodged your income tax return, you should not vary your June quarter PAYG instalment.
28 Jul 2016 Superannuation Due date for employers to pay superannuation guarantee contributions for the June 2016 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 Aug 2016. The SGC is not tax deductible.
31 July 2016 TFN/ABN reporting Due date for the following entities to lodge quarterly reports for the June 2016 quarter:

  • Investment bodies TFN/ABN reports for new TFN/ABN quotations by investors.
  • Closely held trusts TFN reports for TFNs quoted to a trustee by beneficiaries.
31 July 2016 Franking account tax return Due date for June balancing companies (including New Zealand franking companies) to lodge the Franking account tax return 2016, where any of the following apply:

  • a liability for franking deficit tax
  • a liability for over-franking tax, or
  • an obligation to notify the Commissioner of any significant variation in their benchmark franking percentage between franking periods.

New Zealand franking companies are often “early balancing” companies with a 31 March year end. If those companies have any of the above obligations for the year ended 31 March 2017, they should lodge using the 2016 form by 30 Apr 2017.

Key Dates – August 2016

Date Category Description
14 Aug 2016 PAYG withholding Due date for the following entities to lodge the PAYG payment summary statement for the year ended 30 June 2016:

  • large withholders (total annual PAYG withholding more than $1m).
  • small and medium withholders who don’t have a tax agent or BAS agent involved in preparing the report.

Types of payment summaries that may need to be reported include:

  • PAYG payment summary – individual non-business.
  • PAYG payment summary – foreign employment.
  • PAYG payment summary – business and personal services income.
  • PAYG payment summary – superannuation income stream.
  • PAYG payment summary – superannuation lump sum.
  • PAYG payment summary – employment termination payment.

Small and medium withholders who use a tax agent or BAS agent to prepare this report can lodge by 30 Sep 2016 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only).

14 Aug 2016 Superannuation Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year ended 30 June 2016, if the payers are also required to lodge the PAYG payment summary statement as noted above.
Superannuation funds and RSA providers that are not required to lodge the PAYG payment summary statement must report DASPs in a separate annual report by 31 Oct 2016.
14 Aug 2016 Employee share schemes Due date for providers of interests in employee share schemes (ESS interests) to lodge the Employee share scheme (ESS) annual report for the year ended 30 June 2016.
21 Aug 2016 Activity statements Due date to lodge and pay monthly activity statements for July 2016. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for July 2016.
  • PAYG withholding for July 2016 (medium withholders).
  • PAYG instalment for July 2016 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
25 Aug 2016 Activity statements Due date to lodge and pay quarterly activity statements for the June 2016 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the June 2016 quarter.
  • PAYG withholding:
    • for June 2016 (medium withholders).
    • for the June 2016 quarter (small withholders).
    • for the year ended 30 June 2016, from employee share schemes amounts where the employee did not quote a TFN or ABN.
    • for the year ended 30 June 2016 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
  • PAYG instalment for the June 2016 quarter for quarterly PAYG instalment payers (4th quarter of the 2015/16 income year).
  • FBT instalment for the June 2016 quarter (1st quarter of the 2017 FBT year).

The due date to lodge and pay is 28 Jul 2016 if lodged on paper.

28 Aug 2016 Superannuation Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jul 2016 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Key Dates – September 2016

Organise a consultation with an experienced accountant…

NOTE:

  • To ensure you receive the correct credit amount in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.
  • As some dates may vary, please ensure you contact the ATO to double check any dates in question.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

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