Diary dates

January

Due date for lodgement of previous year returns by companies, large/medium business trusts and superannuation funds with a turnover greater than $10m.

Final date for lodgement of activity statements relating to reporting and payment of GST, WET and luxury car tax by monthly GST reporters.

Withheld PAYG for payments during October to December of previous year by small PAYG withholders that are not deferred BAS payers.

Withheld PAYG for payments during December of previous year for medium PAYG withholders that are not deferred BAS payers.

The second PAYG instalment for the previous year by quarterly PAYG instalment payers that are not deferred BAS payers.

The third instalment of FBT for the year ending 31 March of the current year for employers that are not BAS payers.  

Final date for lodgement of activity statements relating to reporting and payment of GST, WET and luxury car tax by quarterly GST reporters.

Withheld PAYG for payments made during July to September of the current year by small PAYG withholders that are deferred BAS payers.

Withheld PAYG for payments made during September of the current year by medium PAYG withholders that are deferred BAS payers.

The first PAYG instalment for the next year by quarterly PAYG instalment payers that are deferred BAS payers.

The second FBT instalment for the year ending 31 March of next year for employers that are deferred BAS payers.

Due date for superannuation guarantee contributions for October to December of previous year.

Final date for lodgement of activity statements relating to reporting and payment of GST, WET and luxury car tax by quarterly GST reporters.

Withheld PAYG for payments during October to December of previous year by small PAYG withholders that are deferred BAS payers.

Withheld PAYG for payments made during December of previous year by medium PAYG withholders that are deferred BAS payers.

The second PAYG instalment for the current year by quarterly PAYG instalment payers that are deferred BAS payers. The third FBT instalment for the year ending 31 March of current year for employers that are deferred BAS payers.

Final date for lodgement of annual GST returns or Annual Information Report for some GST payers if an annual tax return is not required to be lodged.

Due date for lodgement of previous year returns by new companies and superannuation funds.

Due date for lodgement of previous year returns by companies and superannuation funds with a turnover between $2m and $10m.

Final date for payment of superannuation contributions surcharge for February assessments.

Final date for lodging amended Member Contributions Statement for assessments for May of current year.

Final date for lodgement of activity statements relating to reporting and payment of GST, WET and luxury car tax by monthly GST reporters. Withheld PAYG for payments during February by medium PAYG withholders.

Due date for May of current year Assessment Variation Advice Statement for Superannuation contributions surcharge.

Final date for lodgement of activity statements relating to reporting and payment of GST, WET and luxury car tax by monthly GST reporters.

Withheld PAYG for payments made during January to March of the current year by small PAYG withholders that are not deferred BAS payers.

Withheld PAYG for payments made during March of the current year by medium PAYG withholders that are not deferred BAS payers.

The third PAYG instalment for the current year by quarterly PAYG instalment payers that are not deferred BAS payers.

The fourth FBT instalment for the year ending 31 March of current year for employers that are not deferred BAS payers.

Final date for lodgement of activity statements relating to reporting and payment of GST, WET and luxury car tax by quarterly GST reporters.

Withheld PAYG for payments made during July to September of the current year by small PAYG withholders that are deferred BAS payers.

Withheld PAYG for payments made during September of the current year by medium PAYG withholders that are deferred BAS payers.

The first PAYG instalment for the next year by quarterly PAYG instalment payers that are deferred BAS payers.

The second FBT instalment for the year ending 31 March of next year for employers that are deferred BAS payers.

Final date for superannuation guarantee contributions for January to March of current year. Superannuation guarantee shortfall amounts for both the July to September and October to December quarters of the previous year must be paid in full to avoid incurring surplus charges.

Due date to lodge previous year returns by companies and superannuation funds with a turnover of less than $2m.

Due date for lodgement of superannuation guarantee statement and payment of superannuation guarantee charge for January to March of current year.

Superannuation contributions surcharge assessments issued by commissioner. All remaining individuals and trusts that were taxable in either the prior or current year.

Final date for lodgement of activity statements relating to reporting and payment of GST, WET and luxury car tax by monthly GST reporters. Withheld PAYG for payments during April by medium PAYG withholders.

FBT Due date for FBT lodgement and payment for year ended 31 March of current year (amount reduced by any instalments already paid.)

Due date for lodgement of previous year returns by non-taxable companies, individuals, trusts and superannuation funds.

Final date for payment of superannuation contributions surcharge for May assessments.

Final date to lodge amended Member Contributions Statement fo rassessments for May of current year.

Final date to lodge activity statements relating to reporting and payment of GST, WET and luxury car tax by monthly reporters.

Withheld PAYG for payment during May by medium PAYG withholders.

Final date for late balancing company to choose to have its franking deficit liability determined at 30 June instaed of the end of its financial year.

End of financial year.

From this date onwards grouping provisions cease to apply (with limited exceptions.)

Final date for payers of various payments covered by PAYG withholding made during the year to issue payment summaries to the recipients.

Final date for lodgement of activity statements relating to reporting and payment of GST, WET and luxury car tax by monthly GST reporters.

Withheld PAYG for payments made during April to June of the current year by small PAYG withholders that are not deferred BAS payers. Withheld PAYG for payments made during June of the current year by medium PAYG withholders that are not deferred BAS payers.

The fourth PAYG instalment for the current year by quarterly PAYG instalment payers that are not deferred BAS payers.

The first FBT instalment for the year ending 31 March of next year for employers that are not deferred BAS payers.

Final date for lodgement of activity statements relating to reporting and payment of GST, WET and luxury car tax by quarterly GST reporters.

Withheld PAYG for payments made during April to June of the current year by small PAYG withholders that are deferred BAS payers.

Withheld PAYG for payments made during June of the current year by medium PAYG withholders that are deferred BAS payers.

The fourth PAYG instalment for the current year by quarterly PAYG instalment payers that are deferred BAS payers.

The first FBT instalment for the year ending 31 March of next year for employers that are deferred BAS payers.

Due date for entities subject to PAYG withholding to forward annual report relating to:

• Work or services payments
• Benefit and compensation payments
• Alienated personal services payments
• Retirement payments and annuities or pensions
• Non-cash benefits
• Reportable fringe benefits.

Final date for lodgement of activity statements relating to reporting and payment of GST, WET and luxury car tax by monthly GST reporters. Withheld PAYG for payments during July by medium PAYG withholders.

Final date for life insurance companies to verify transfer value of virtual PST assets and to value virtual PST liabilities and exempt life insurance policy liabilities.

Final date for payment of superannuation contributions surcharge for August assessments.

Final date for lodging amended Member Contributions Statement for assessments for November of current year.

Final date for lodging activity statements relating to reporting and payment of GST, WET and luxury car tax by monthly GST reporters. Withheld PAYG for payments during August by medium PAYG withholders.

Final date for payment of superannuation contributions surcharge for August assessments.

Final date for lodging amended Member Contributions Statement for assessments for November of current year.

Final date for lodgement of activity statements relating to reporting and payment of GST, WET and luxury car tax by monthly GST reporters.

Withheld PAYG for payments made during July to September of the current year by small PAYG withholders that are not deferred BAS payers. Withheld PAYG for payments made during September of the current year by medium PAYG withholders that are not deferred BAS payers. The first PAYG instalment for the next year by quarterly PAYG instalment payers that are not deferred BAS payers. The second FBT instalment for the year ending 31 March of next year for employers that are not deferred BAS payers.

Due date for payment of annual PAYG instalment for current year.

Final date for lodgement of activity statements relating to reporting and payment of GST, WET and luxury car tax by quarterly GST reporters.

Withheld PAYG for payments made during July to September of the current year by small PAYG withholders that are deferred BAS payers. Withheld PAYG for payments made during September of the current year by medium PAYG withholders that are deferred BAS payers. The first PAYG instalment for the next year by quarterly PAYG instalment payers that are deferred BAS payers

The second FBT instalment for the year ending 31 March of next year for employers that are deferred BAS payers.

Final date for superannuation guarantee contributions for July to September of current year.

Due date for entities subject to PAYG withholding to forward annual report relating to:

• Payments for a supply where the recipient does not quote an ABN.

• Dividend, interest and royalty payments.

• Mining payments.

Final date for lodging current Member Contributions Statement by non-self-assessing superannuation providers 31 October Investments.

Final date for investment bodies to lodge annual investment income reports, together with a reconciliation statement relating to the current year under TFN arrangements.

Final day for investment bodies to lodge TFN reports for investments made during the September quarter where TFN quoted.

Due date for lodgement of superannuation guarantee statement and payment of superannuation guarantee charge for July to September of current year.

Final date to lodge activity statements relating to reporting and payment of GST, WET and luxury car tax by monthly GST reporters.

Withheld PAYG for payments during october by medium PAYG withholders.

Final date for lodging amended Member Contributions Statement for assessments for February of next year.

Final date for payment of superannuation contributions surcharge for November assessments.

Final date for lodgement of activity statements relating to reporting and payment of GST, WET and luxury car tax by monthly GST reporters.
Withheld PAYG for payments during November by medium PAYG withholders.

Due date for February of next year Assessment Variation Advice Statement for Superannuation contributions surcharge.