m.a.s accountants | key accounting dates for small business
2009
Jul
thu 9th
Monthly activity statement FOR June 2009
tue 28th
Quarterly activity statement gst AND payg instalment payers FOR QUARTER 4, 2008-09
tue 28th
Superannuation guarantee contributions, FOR QUARTER 4, 2008 - 2009 - contributions TO be made TO the fund BY this date.
2009
Aug
fri 21st
Monthly activity statement FOR July 2009
tue 25th
Quarterly activity statement, QUARTER 4, 2008–09
2009
Sep
mon 21st
Monthly activity statement FOR August 2009
2009
Oct
wed 21st
Annual PAYG instalment notice due FOR payment AND lodgement
wed 21st
Monthly activity statement FOR September 2009.
wed 28th
Quarterly activity statement gst AND payg instalment payers FOR QUARTER 1, 2009-2010.
wed 28th
Superannuation guarantee contributions, FOR QUARTER 1, 2009–10 – contributions TO be made TO the fund BY this date.
sat 31st
Income tax RETURN FOR ALL entities WHERE ONE OR more prior YEAR income tax RETURNS were outstanding AS AT 30 June 2009.
2009
Nov
sat 21st
Monthly activity statement FOR October 2009
wed 25th
Quarterly activity statement, QUARTER 1, 2009–10
2009
Dec
tue 1st
Payment of income tax FOR companies AND superannuation funds WHERE lodgment of the income tax RETURN was due 31 October 2009.
mon 21st
Monthly activity statement FOR November 2009
2010
Jan
thu 21st
Monthly activity statement FOR December 2009
thu 21st
Quarterly PAYG instalment activity statement – head companies of consolidated groups – QUARTER 2, 2010–11
thu 21st
Monthly activity statement FOR December 2010
thu 28th
Superannuation guarantee contributions, FOR QUARTER 2, 2009–10 – contributions TO be made TO the fund BY this date.
2010
Feb
sun 21st
Monthly activity statement FOR January 2010
sun 28th
Quarterly activity statement, QUARTER 2, 2009–10
sun 28th
Quarterly activity statement gst AND payg instalment payers FOR QUARTER 2, 2009-2010.
sun 28th
Income tax RETURN FOR NEW registrant (taxable AND non-taxable) self-managed superannuation funds.
2010
Mar
sun 21st
Monthly activity statement FOR February 2010.
wed 31st
ncome tax RETURN FOR companies AND superannuation funds WITH total income IN excess of $2 million IN latest YEAR lodged (excluding large/MEDIUM business taxpayers).
wed 31st
Income tax RETURN FOR individuals AND trusts which were tax LEVEL 6 AS per latest YEAR lodged (excluding large/MEDIUM business trusts).
2010
Apr
wed 21st
Monthly activity statement FOR March 2010
wed 28th
Quarterly activity statement instalment payers FOR QUARTER 3, 2009-2010
wed 28th
Superannuation guarantee contributions, FOR QUARTER 3, 2009–10 – contributions TO be made TO the fund BY this date.
2010
May
sat 15th
Income tax RETURN FOR ALL other entities NOT required earlier (including ALL other consolidated groups), AND NOT eligible FOR the 5 June concession.
fri 21st
Monthly activity statement FOR April 2010
wed 26th
Quarterly activity statement, QUARTER 3, 2009–10 – secure electronic lodgment (ELS OR the Tax Agent Portal).
fri 28th
Fringe benefits tax RETURN – lodgment AND payment
2010
Jun
sat 5th
Income tax RETURN FOR non–taxable OR refund AS per latest YEAR lodged AS well AS actual non–taxable OR refund IN current YEAR (unless due earlier) – ALL entities WITH a lodgment END DATE of 15 May 2010 except large/MEDIUM business taxpayers AND head c
sat 5th
Income tax RETURN FOR individuals AND trusts WITH a lodgment END DATE of 15 May 2010 provided payment IS also made BY this date.
mon 21st
Monthly activity statement FOR May 2010.
Note: This IS NOT a lodgment END DATE but a concessional arrangement WHERE failure TO lodge ON TIME (FTL) penalties will be waived IF lodgment AND payment IS made BY this date.
Note: This IS NOT a lodgment END DATE but a concessional arrangement WHERE failure TO lodge ON TIME (FTL) penalties will be waived IF lodgment AND payment IS made BY this date.
2010
Jul
wed 21st
Quarterly PAYG instalment activity statement – head companies of consolidated groups – QUARTER 4, 2009–10
wed 21st
Monthly activity statement FOR June 2010
wed 28th
Quarterly instalment notice – form R, S OR T – FOR QUARTER 4, 2009–10 – lodgment only required IF VARYING the instalment amount
wed 28th
Superannuation guarantee contributions, FOR QUARTER 4, 2009–10 – contributions TO be made TO the fund BY this date
sat 31st
Venture capital deficit tax RETURN FOR June balancers
sat 31st
Franking account RETURN FOR June balancer WHERE there IS an amount payable
2010
Aug
wed 11th
Quarterly activity statement, QUARTER 4, 2009–10 – tax agents - paper OR ECI lodgment
sat 14th
PAYG withholding payment summary annual report FOR large withholders (annual withholding > $1 million), OR a payer who has NO tax agent OR BAS agent involvement IN preparing the report
sat 21st
Monthly activity statement FOR July 2010
wed 25th
Quarterly activity statement, QUARTER 4, 2009–10 – secure electronic lodgment (ELS OR the Tax Agent Portal)
sat 28th
Superannuation guarantee charge (SGC) statement – quarterly FOR QUARTER 4, 2009–10 (IF required contributions were NOT made BY the due DATE)
2010
Sep
tue 21st
Monthly activity statement FOR August 2010
thu 30th
PAYG withholding payment summary annual report FOR payer who has agent (BAS agent OR tax agent) involvement IN preparing the report. (IF a payer has only closely held payees, AND they have tax agent involvement IN preparing their report, they may be eligi
2010
Oct
thu 21st
Annual PAYG income tax instalment notice due for payment and lodgement
thu 21st
Monthly activity statement for September 2010
thu 28th
Quarterly PAYG and BAS instalment notice for quarter 1, 2010–11
sun 31st
Income tax return for all entities where one or more prior year income tax returns were outstanding as at 30 June 2010
sun 31st
Income tax return for all entities prosecuted for non-lodgement of prior year income tax returns and advised of a lodgement due date of 31 October 2010
2010
Nov
thu 11th
Quarterly activity statement, QUARTER 1, 2010–11 – tax agents - paper lodgment only
sun 21st
Monthly activity statement FOR October 2010
thu 25th
Quarterly activity statement, QUARTER 1, 2010–11 – secure electronic lodgment (ELS, ECI, Tax Agent Portal OR BSP VIEW of the portal)
sun 28th
Superannuation guarantee charge (SGC) statement – quarterly FOR QUARTER 1, 2010–11 (IF required contributions were NOT made BY the due DATE)
2010
Dec
wed 1st
Payment of income tax FOR taxable large/MEDIUM business company AND superannuation funds. (Lodgment of RETURN due 15 January 2011.)
wed 1st
Payment of income tax FOR taxable head company of a consolidated GROUP that has a member who has been deemed a large/MEDIUM business taxpayer IN the latest YEAR lodged. (Lodgment of RETURN due 15 January 2011)
wed 1st
Payment of income tax FOR companies AND superannuation funds WHERE lodgment of the income tax RETURN was due 31 October 2010
tue 21st
Monthly activity statement FOR November 2010
2011
Jan
sat 15th
Income tax RETURN FOR taxable large/MEDIUM business taxpayers AS per latest YEAR lodged – ALL entities other THAN individuals – unless required earlier. (Payment FOR companies AND superannuation funds was due 1 December 2010)
sat 15th
Income tax RETURN FOR taxable head company of a consolidated GROUP – including NEW registrants – that has a member who has been deemed a large/MEDIUM business taxpayer IN the latest YEAR lodged. (Payment was due 1 December 2010.)
fri 28th
Superannuation guarantee contributions, FOR QUARTER 2, 2010–11 – contributions TO be made TO the fund BY this date
2011
Feb
mon 21st
Monthly activity statement for January 2011
mon 28th
Quarterly activity statement, quarter 2, 2010–11 – all lodgement methods
mon 28th
Quarterly PAYG and BAS instalment notice for quarter 2, 2010–11
mon 28th
Income tax return for new registrant (taxable and non-taxable) self-managed superannuation funds
mon 28th
Annual GST return or information report if taxpayer does not have an income tax return lodgement obligation. (If taxpayer has an income tax return obligation, this return/report must be lodged by the lodgement due date of the income tax return.)
2011
Mar
mon 21st
Monthly activity statement FOR February 2011
thu 31st
Income tax RETURN FOR companies AND superannuation funds WITH total income IN excess of $2 million IN latest YEAR lodged (excluding large/MEDIUM business taxpayers)
thu 31st
Income tax RETURN FOR head company of a consolidated GROUP that does NOT have a member who has been deemed a large/MEDIUM business taxpayer IN the latest YEAR lodged, but does have a member who had total income IN excess of $2 million IN latest YEAR lodge
thu 31st
Income tax RETURN FOR individuals AND trusts which were tax LEVEL 6 AS per latest YEAR lodged (excluding large/MEDIUM business trusts)
2011
Apr
thu 21st
Quarterly PAYG instalment activity statement – head companies of consolidated groups – QUARTER 3, 2010–11
thu 21st
Monthly activity statement FOR March 2011
thu 28th
Quarterly activity statement, QUARTER 3, 2010–11 – paper
thu 28th
Quarterly instalment notice – form R, S OR T – FOR QUARTER 3, 2010–11 – lodgment only required IF VARYING the instalment amount
thu 28th
Superannuation guarantee contributions, FOR QUARTER 3, 2010–11 – contributions TO be made TO the fund BY this date
sat 30th
Lost members report FOR the period 1 July 2010 TO 31 December 2010
2011
May
sun 15th
Income tax RETURN FOR ALL other entities NOT required earlier (including ALL other consolidated groups), AND NOT eligible FOR the 5 June concession
sat 21st
Monthly activity statement FOR April 2011
thu 26th
Quarterly activity statement, QUARTER 3, 2010–11 – secure electronic lodgment (ELS, ECI, BSP VIEW of the Portal OR the Tax Agent Portal)
sat 28th
Fringe benefits tax RETURN – lodgment AND payment
sat 28th
Superannuation guarantee charge (SGC) statement – quarterly FOR QUARTER 3, 2010–11 (IF required contributions were NOT made BY the due DATE)
2011
Jun
sun 5th
Income tax RETURN FOR non–taxable OR refund AS per latest YEAR lodged AS well AS actual non–taxable OR refund IN current YEAR (unless due earlier) – ALL entities WITH a lodgment END DATE of 15 May 2011 except large/MEDIUM business taxpayers AND head compa
sun 5th
Income tax RETURN FOR individuals AND trusts WITH a lodgment END DATE of 15 May 2011 provided payment IS also made BY this date
sun 5th
Note: This IS NOT a lodgment END DATE but a concessional arrangement WHERE failure TO lodge ON TIME (FTL) penalties will be waived IF lodgment AND payment IS made BY this date
tue 21st
Monthly activity statement FOR May 2011
2011
Jul
thu 21st
Monthly activity statement for June 2011
thu 28th
Quarterly instalment notice - form R, S or T - for quarter 4, 2010-11
thu 28th
Superannuation guarantee contributions, for quarter 1, 2010–11 – contributions to be made to the fund by this date
2011
Aug
sun 21st
Monthly activity statement for July 2011
thu 25th
Quarterly activity statement, quarter 4, 2010-11
2011
Sep
wed 21st
Monthly activity statement for August 2011
2011
Oct
fri 21st
Annual PAYG instalment notice, lodgment only required if varying the instalment amount or using the rate method to calculate the instalment amount
fri 21st
Monthly activity statement for September 2011
fri 28th
Quarterly instalment notice - form R, S or T - for quarter 1, 2011-12
fri 28th
Superannuation guarantee contributions, for quarter 1, 2011-12 - contributions to be made to the fund by this date
mon 31st
Income tax return for all entities where one or more prior year income tax returns were outstanding as at 30 June 2011 (if all outstanding prior year returns have been lodged by this date, the system will reset the 2011 return due dates as per the normal
2011
Nov
mon 21st
Monthly activity statement for October 2011
fri 25th
Quarterly activity statement, quarter 1, 2011-12
2011
Dec
thu 1st
Payment of income tax for companies and super funds where lodgment of the income tax return was due 31 October 2011
wed 21st
Monthly activity statement for November 2011
2012
Jan
sat 21st
Monthly activity statement for December 2011
sat 28th
Superannuation guarantee contributions, for quarter 2, 2011-12 - contributions to be made to the fund by this date
2012
Feb
tue 21st
Monthly activity statement for January 2012
tue 28th
Quarterly activity statement, quarter 2, 2011-12 - all lodgment methods
tue 28th
Quarterly instalment notice - form R, S or T - for quarter 2, 2011-12
tue 28th
Income tax return for new registrant large/medium business taxpayers
tue 28th
Income tax return for new registrant (taxable and non-taxable) SMSFs
tue 28th
Annual GST return or information report if taxpayer does not have an income tax return lodgment obligation (if taxpayer has an income tax return obligation, this return/report must be lodged by the lodgment due date of the income tax return)
tue 28th
Superannuation guarantee charge (SGC) statement - quarterly for quarter 2, 2011-12 (if required contributions were not made by the due date)
2012
Mar
wed 21st
Monthly activity statement for February 2012
sat 31st
Income tax return for companies and super funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers)
sat 31st
Income tax return for individuals and trusts which were tax level 6 as per latest year lodged
2012
Apr
sat 21st
Monthly activity statement for March 2012
sat 28th
Quarterly instalment notice - form R, S or T - for quarter 3, 2011-12
sat 28th
Superannuation guarantee contributions, for quarter 3, 2011-12 - contributions to be made to the fund by this date
2012
May
tue 15th
Income tax return for all other entities not required earlier (including all other consolidated groups), and not eligible for the 5 June concession
mon 21st
Monthly activity statement for April 2012
sat 26th
Quarterly activity statement, quarter 3, 2011-12 - electronic lodgment
mon 28th
Fringe benefits tax return- lodgment and payment
mon 28th
Superannuation guarantee charge (SGC) statement - quarterly for quarter 3, 2011-12 (if required contributions were not made by the due date)
2012
Jun
tue 5th
Income tax return for non-taxable or refund as per latest year lodged as well as actual non-taxable or refund in current year (unless due earlier) - all entities with a lodgment end date of 15 May
2012 except large/medium business taxpayers and head com
tue 5th
Income tax return for individuals and trusts with a lodgment end date of 15 May 2012 provided payment is also made by this date
thu 21st
Monthly activity statement for May 2012
2012
Jul
sat 14th
All Employers must issue PAYG withholding payment summaries to employees.
sat 21st
June 2012 monthly activity statements - final date for lodgment and payment.
sat 28th
Quarter 4 (April - June 2012) activity statements - final date for lodgement and payment for self lodging parties.
sat 28th
Quarter 4 (April - June 2012) instalment notices - final date for payment and, if varying the instalment amount, lodgement.
sun 29th
Superannuation guarantee contributions for quarter 4 2010-11 (1 April - 30 June) are to be made to the fund by this date.
2012
Aug
tue 14th
PAYG withholding payment summary annual report - final date for lodgement.
tue 21st
July 2012 monthly activity statements - final date for lodgement and payment.
tue 21st
Final date for eligible monthly GST reporters to elect to report GST annually.
sat 25th
Quarter 4 (April - June 2012) activity statements - final date for electronic lodgement and payment if using a registered tax agent.
2012
Sep
fri 21st
August 2012 monthly activity statements - final date for lodgement and payment.
2012
Oct
sun 21st
September 2012 monthly activity statements - final date for lodgement and payment.
sun 21st
Annual PAYG instalment notice - final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.
sun 28th
Quarter 1 (July - September 2012) activity statements - final date for lodgement and payment for self lodgers.
sun 28th
Quarter 1 (July - September 2012) instalment notices - final date for payment and, if varying instalment amount, lodgement.
sun 28th
Superannuation guarantee contributions for quarter 1 2012-13 (1 July - 30 September) to be made to the fund by this date.
wed 31st
Individual, partnership and trust income tax returns - final date for lodgement unless an approved SAP has been granted.
wed 31st
Income tax return lodgement due date for all June balancing company and superannuation funds where one or more prior-year returns were outstanding, as at 30 June 2012.
2012
Nov
wed 21st
October 2012 monthly activity statements - final date for lodgement and payment.
sun 25th
Quarter 2 (October - December 2012) activity statements - final date for electronic lodgement and payment if using a registered tax agent.
2012
Dec
sat 1st
Income tax payment due date for companies and superannuation funds that were taxable medium to large business clients in the immediate prior year.
sat 1st
Income tax payment due date for companies and superannuation funds that were required to lodge by 31 October 2012.
sat 1st
Payment of income tax for superannuation funds where one or more prior-year income tax returns are outstanding as at 30 June 2012 (lodgement of return was due 31 October 2012).
fri 21st
November 2012 monthly activity statements - final date for lodgement and payment.
2013
Jan
mon 21st
December 2012 monthly activity statements - final date for lodgement and payment.
tue 29th
Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2 2012-12 (1 October - 31 December).
2013
Feb
thu 21st
January 2013 monthly activity statements - final date for lodgement and payment.
thu 28th
Quarter 2 (October - December 2012) activity statements - final date for lodgement and payments where a registered tax agent is the lodging party.
thu 28th
Annual GST return - final date for lodgement and payment (if required) if you do not have an income tax return lodgement obligation.
thu 28th
Quarter 2 (October - December 2012) instalment notices - final date for payment and, if varying the instalment amount, lodgement.
thu 28th
Income tax return lodgement and payment due date for self-preparing entities that were not due at an earlier date.
thu 28th
Income tax return lodgement and payment due date for medium to large business taxpayers and self-managed superannuation funds (taxable and non-taxable) that are new registrations.
2013
Mar
thu 21st
February 2013 monthly activity statements - final date for lodgement and payment.
2013
Apr
sun 21st
March 2013 monthly activity statements - final date for lodgement and payment.
sun 28th
Quarter 3 (January - March 2013) instalment notices - final date for payment and, if varying the instalment amount, lodgement.
sun 28th
Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3 2012-12 (1 January - 31 March).
2013
May
tue 21st
April 2013 monthly activity statements - final date for lodgement and payment.
tue 21st
2013 FBT return - final date for lodgement and payment if required.
sun 26th
Quarter 3 (January - March 2013) activity statements - final date for electronic lodgement and payment if using a registered tax agent.
2013
Jun
fri 21st
May 2013 monthly activity statements - final date for lodgement and payment.
sun 30th
End of financial year.
2013
Jul
sun 14th
PAYG Payment summaries to be issued to employees
sun 21st
Monthly activity statement due for lodgement-payment
sun 28th
Quarterly BAS due for self lodging parties lodgment-payment
sun 28th
Quarterly Super guarantee contributions due for payment
sun 28th
Quarterly instalment notices due for payment-lodgement
2013
Aug
wed 21st
Monthly activity statement due for lodgement-payment
mon 26th
Quarterly BAS due for lodgement-payment by tax agent
2013
Sep
mon 23rd
Monthly activity statement due for lodgement-payment
2013
Oct
mon 21st
Monthly activity statement due for lodgement-payment
mon 21st
Annual PAYG instalments due for lodgement-payment
mon 28th
Quarterly BAS due for self lodging parties lodgment-payment
mon 28th
Quarterly instalment notices due for payment-lodgement
mon 28th
Quarterly Super guarantee contributions due for payment
thu 31st
Income tax return due unless tax agent appointed.
thu 31st
Income tax return due where last year was not lodged by 30 June
2013
Nov
thu 21st
Monthly activity statement due for lodgement-payment
mon 25th
Quarterly BAS due for lodgement-payment by tax agent
2013
Dec
sun 1st
Income tax due for medium-large businesses
mon 23rd
Monthly activity statement due for lodgement-payment
2014
Jan
tue 21st
Monthly activity statement due for lodgement-payment
tue 28th
Quarterly Super guarantee contributions due for payment
2014
Feb
fri 21st
Monthly activity statement due for lodgement-payment
fri 28th
Quarterly BAS due for self lodging parties lodgement-payment
fri 28th
Quarterly BAS due for lodgement-payment by tax agent
fri 28th
Quarterly instalment notices due for payment-lodgement
2014
Mar
fri 21st
Monthly activity statement due for lodgement-payment
2014
Apr
mon 21st
Monthly activity statement due for lodgement-payment
mon 28th
Quarterly BAS due for self lodging parties lodgement-payment
mon 28th
Quarterly Super guarantee contributions due for payment
mon 28th
Quarterly instalment notices due for payment-lodgement
2014
May
wed 21st
Monthly activity statement due for lodgement-payment
wed 21st
Fringe Benefits Tax return due for lodgement-payment
mon 26th
Quarterly BAS due for lodgement-payment by tax agent
2014
Jun
mon 23rd
Monthly activity statement due for lodgement-payment
2014
Jul
mon 21st
June 2014 Monthly activity statement - due date for lodging and paying.
mon 21st
Taxable payments annual report - building and construction industry.
mon 28th
June 2014 Quarterly BAS due for self lodging parties lodgement/payment.
mon 28th
June 2014 Quarterly instalment notice (form R, S or T) due date for payment
mon 28th
June 2014 Quarterly Super guarantee contributions due for payment.
2014
Aug
thu 21st
July 2014 Monthly activity statement - due date for lodging and paying.
mon 25th
June 2014 Quarterly BAS due for lodgement/payment by tax agent.
2014
Sep
mon 22nd
August 2014 Monthly activity statement - due date for lodging and paying.
tue 30th
Due date for lodging the PAYG withholding payment summary annual report.
2014
Oct
tue 21st
2014 Annual PAYG instalment notice due date for payment.
tue 21st
September 2014 Monthly activity statement - due date for lodging and paying.
tue 28th
September 2014 Quarterly BAS due for self lodging parties lodgement/payment.
tue 28th
September 2014 Quarterly instalment notice (form R, S or T) due date for payment
tue 28th
September 2014 Quarterly Super guarantee contributions due for payment.
fri 31st
Final date to appoint a tax agent to the income tax role for any new client to be covered by their lodgement program.
fri 31st
Income tax return due where 2013 tax return was not lodged by 30 June 2014.
2014
Nov
fri 21st
October 2014 Monthly activity statement - due date for lodging and paying.
tue 25th
September 2014 Quarterly BAS due for lodgement/payment by tax agent.
2014
Dec
mon 1st
Income tax for taxable large/medium taxpayers, companies and super funds due date for payment.
mon 1st
Income tax for companies and super funds when lodgement of the tax return was due 31 October 2014 - due date for payment.
mon 22nd
November 2014 Monthly activity statement - due date for lodging and paying.
2015
Jan
wed 21st
December 2014 Monthly activity statement - due date for lodging and paying.
wed 28th
December 2014 Quarterly Super guarantee contributions due for payment.
2015
Feb
mon 23rd
January 2015 Monthly activity statement - due date for lodging and paying.
2015
Mar
mon 2nd
Tax returns for new registrant large/medium entities.
mon 2nd
December 2014 Quarterly BAS due for self lodging parties lodgement/payment and tax agents.
mon 2nd
Dec 2014 Quarterly instalment notice (form R, S or T) due date for payment
mon 23rd
Feb 2015 Monthly activity statement - due date for lodging and paying.
tue 31st
Tax return for companies and super funds with total income in excess of $2 million in the latest year lodged.
tue 31st
Tax return for individuals and trusts that were tax level 6 in the latest year lodged.
2015
Apr
tue 21st
March 2015 Monthly activity statement - due date for lodging and paying.
tue 28th
March 2015 Quarterly BAS due for self lodging parties lodgement/payment.
Quarterly instalment notice (form R, S or T) due date for payment
tue 28th
March 2015 Quarterly Super guarantee contributions due for payment.
2015
May
fri 15th
2014 tax returns for all other entities that did not have to lodge and are not eligible for the 5 June 2015 concession.
thu 21st
April 2015 Monthly activity statement - due date for lodging and paying.
tue 26th
March 2015 Quarterly BAS due for lodgement/payment by tax agent.
thu 28th
2015 Fringe benefits tax annual return - due date for payment.
2015
Jun
fri 5th
Final Tax returns lodgement date, if not required earlier, and it is non-taxable or refundable. Payable returns must pay with lodgement
mon 22nd
May 2015 Monthly activity statement - due date for lodging and paying.
thu 25th
2015 fringe benefits tax annual return - lodgement due date for tax agents. Payment is due 28 May.
2015
Jul
tue 21st
June 2015 Monthly activity statement - due date for lodging and paying.
tue 28th
June 2015 Quarterly BAS due for self lodging parties lodgement/payment.
tue 28th
June 2015 Quarterly instalment notice (form R, S or T) due date for payment.
tue 28th
June 2015 Quarterly Super guarantee contributions due for payment.
2015
Aug
fri 21st
July Monthly activity statement - due date for lodging and paying.
tue 25th
June 2015 Quarterly BAS due for lodgement/payment by tax agent.
tue 25th
Taxable payments annual report - building and construction industry.
2015
Sep
mon 21st
August 2015 Monthly activity statement - due date for lodging and paying.
wed 30th
Due date for lodging the PAYG withholding payment summary annual report.
2015
Oct
wed 21st
2015 Annual PAYG instalment notice due date for payment.
wed 21st
September 2015 Monthly activity statement - due date for lodging and paying.
wed 28th
September 2015 Quarterly BAS due for self lodging parties lodgement/payment.
wed 28th
September 2015 Quarterly instalment notice (form R, S or T) due date for payment.
wed 28th
September 2015 Quarterly Super guarantee contributions due for payment.
fri 30th
Final date to appoint a tax agent to the income tax role for any new client to be covered by their lodgement program.
fri 30th
Income tax return due where 2014 tax return was not lodged by 30 June 2015.
2015
Nov
mon 23rd
October 2015 Monthly activity statement - due date for lodging and paying.
wed 25th
September 2015 Quarterly BAS due for lodgement/payment by tax agent.
2015
Dec
tue 1st
Income tax for taxable large / medium taxpayers, companies and super funds due date for payment.
tue 1st
Income tax for companies and super funds when lodgement of the tax return was due 31 October 2015 - due date for payment.
mon 21st
November 2015 Monthly activity statement - due date for lodging and paying.
2016
Jan
thu 21st
December 2015 Monthly activity statement - due date for lodging and paying.
thu 28th
December 2015 Quarterly Super guarantee contributions due for payment.
2016
Feb
mon 22nd
January 2016 Monthly activity statement - due date for lodging and paying.
mon 29th
Tax returns for new registrant large / medium entities.
mon 29th
December 2015 Quarterly BAS due for self lodging parties lodgement / payment.
mon 29th
Dec 2015 Quarterly instalment notice (form R, S or T) due date for payment
2016
Mar
mon 21st
Feb 2016 Monthly activity statement - due date for lodging and paying.
thu 31st
Tax return for companies and super funds with total income in excess of $2 million in the latest year lodged.
thu 31st
Tax return for individuals and trusts that were tax level 6 in the latest year lodged.
2016
Apr
thu 21st
March 2016 Monthly activity statement - due date for lodging and paying.
thu 28th
March 2016 Quarterly BAS due for self lodging parties lodgement/payment.
thu 28th
Quarterly instalment notice (form R, S or T) due date for payment.
thu 28th
March 2016 Quarterly Super guarantee contributions due for payment.
2016
May
mon 16th
2015 tax returns for all other entities that did not have to lodge and are not eligible for the 5 June 2016 concession.
mon 23rd
April 2016 Monthly activity statement - due date for lodging and paying.
thu 26th
March 2016 Quarterly BAS due for lodgement / payment by tax agent.
thu 26th
2016 Fringe benefits tax annual return - due date for payment.
2016
Jun
mon 6th
Final Tax returns lodgement date, if not required earlier, and it is non-taxable or refundable. Payable returns must pay with lodgement.
tue 21st
May 2016 Monthly activity statement - due date for lodging and paying.
sat 25th
2015 Fringe benefits tax annual return - lodgement due date for tax agents. Payment is due 26 May.
2016
Jul
thu 21st
June 2016 monthly activity statement lodgement/payment due
thu 28th
June 2016 quarterly BAS self lodging parties lodgment/payment due
thu 28th
June 2016 quarterly super guarantee contributions payment due
thu 28th
June 2016 quarterly instalment notices (form R, S or T) payment due
2016
Aug
mon 22nd
July 2016 monthly activity statement lodgement/payment due
thu 25th
June 2016 quarterly BAS lodgement/payment by tax agent due
mon 29th
Taxable payments annual report - building and construction industry
2016
Sep
wed 21st
August 2016 monthly activity statement lodgment/payment due
fri 30th
PAYG withholding payment summary annual report lodgement due
2016
Oct
fri 21st
Annual PAYG instalment notice payment due
fri 21st
Sept 2016 monthly activity statement lodgement/payment due
fri 28th
Sept 2016 quarterly BAS self lodging parties lodgement/payment due
fri 28th
Sept 2016 quarterly super guarantee contributions payment due
fri 28th
Sept 2016 quarterly instalment notices (form R, S or T) payment due
mon 31st
Appointing a tax agent to the income tax role for any new client due
mon 31st
Tax returns for all entitles if one or more prior year returns were outstanding as at 30 June 2016 due
2016
Nov
mon 21st
Oct 2016 monthly activity statement lodgement/payment due
fri 25th
Sept 2016 quarterly BAS for lodgement/payment by tax agent due
2016
Dec
thu 1st
Income tax payment for taxable large/medium taxpayers, companies and super funds due
thu 1st
Income tax payment for companies and super funds when lodgement of tax return was due 31 Oct 2016 due
wed 21st
Nov 2016 monthly activity statement lodgement/payment due
2017
Jan
mon 16th
Tax return for taxable large/medium entities due
mon 23rd
Dec 2016 monthly activity statement lodgement/payment due
mon 30th
Dec 2016 quarterly BAS self lodging parties lodgement/payment due
mon 30th
Dec 2016 quarterly super guarantee contributions payment due
mon 30th
Dec 2016 quarterly instalment notices (form R, S or T) payment due
2017
Feb
tue 21st
Jan 2017 monthly activity statement lodgement/payment due
tue 28th
Jan 2016 quarterly BAS for lodgement/payment by tax agent due
tue 28th
Tax returns for new registrant large/medium entities due
tue 28th
Dec 2016 quarterly instalment notice (form R, S or T) payment due
2017
Mar
tue 21st
Feb 2017 monthly activity statement lodgement/payment due
fri 31st
Tax return for companies and super funds with total income in excess of $2 million in the latest year due
fri 31st
Tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more (excluding large/medium trusts) due
2017
Apr
fri 21st
Mar 2017 monthly activity statement lodgement/payment due
fri 28th
Mar 2017 quarterly BAS self lodging parties lodgement/payment due
fri 28th
Mar 2017 quarterly super guarantee contributions due for payment
fri 28th
Mar 2017 quarterly instalment notices (form R, S or T) payment due
2017
May
mon 15th
2016 tax returns for all other entities that did not have to lodge earlier and are not eligible for the 5 June 2017 concession due
mon 22nd
Apr 2017 monthly activity statement lodgement/payment due
mon 22nd
Appointing a tax agent for a fringe benefits tax role due
mon 29th
Mar 2017 quarterly BAS lodgement/payment by tax agent due
mon 29th
Fringe benefits tax annual return payment due
2017
Jun
mon 5th
Final tax returns lodgement date, if not required earlier, and it is non-taxable or refundable. Payable returns must pay with lodgement
wed 21st
May 2017 monthly activity statement lodgement/payment due
mon 26th
2017 fringe benefits tax annual return lodgement for tax agents due. Payment is due 28 May
fri 30th
Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2016-17 financial year
Liability limited by a Scheme approved under Professional Standards Legislation
Sydney Office
East Village Level 5
2 Defries Avenue
Zetland NSW 2017
p: (02) 9211 5000
Melbourne Office
Riverside Quay Level 2
1 Southbank Blvd
Southbank VIC 3006
p: (03) 8866 1555
Liability limited by a Scheme approved under Professional Standards Legislation