| Date |
Category |
Description |
| 1 July |
Grouping provisions |
From this date onwards grouping provisions cease
to apply (with limited exceptions) |
| 14 July |
PAYG |
Final date for payers of various payments covered
by PAYG withholding made during the year to issue payment summaries
to the recipients. |
| 21 July |
Activity Statements |
Final date for lodgment 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.
|
| 21 July |
Investments |
Final day for investment bodies to pay to Commissioner
amounts withheld during the current year from certain deferred interest
investments where TFN is not quoted. |
| 28 July |
Activity Statements |
Final date for lodgment 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.
|
| 31 July |
Investments |
Final day for investment bodies to lodge TFN reports for investments
made during the June quarter where TFN quoted |
| 31 July |
Franking |
Final date for most companies to pay current year franking deficit
tax. |
| |
|
|
| |
|
Please note:
- These dates generally apply to taxpayers that balance at 30
June.
- 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.
|
| Date |
Category |
Description |
| 14 August |
PAYG |
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
|
| 14 August |
Superannuation |
Due date for lodgment of superannuation guarantee
statement and payment of superannuation guarantee charge for April
to June of current year. |
| 15 August |
Superannuation |
Superannuation contributions surcharge assessments
issued by commissioner. |
| 21 August |
Activity Statements |
Final date for lodgment 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
|
| 29 August |
PST |
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. |
| |
|
|
| |
|
Please note:
- These dates generally apply to taxpayers that balance at 30
June.
- 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.
|
| Date |
Category |
Description |
| 15 September |
Superannuation |
Final date for payment of superannuation contributions
surcharge for August assessments. |
| 15 September |
Member Contributions Statement |
Final date for lodging amended Member Contributions
Statement for assessments for November of current year. |
| 21 September |
Activity Statements |
Final date for lodgment of 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
|
| 22 September |
Superannuation |
Due date for November of current year Assessment
Variation Advice Statement for Superannuation contributions surcharge. |
| 28 September |
PST |
Final date for life insurance companies to transfer out excess
virtual PST assets |
| |
|
|
| |
|
Please note:
- These dates generally apply to taxpayers that balance at 30
June.
- 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.
|
| Date |
Category |
Description |
| 21 October |
Activity Statements |
Final date for lodgment 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. |
| 28 October |
Activity Statements |
Final date for lodgment 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.
|
| 28 October |
Superannuation |
Final date for superannuation guarantee contributions
for July to September of current year. |
| 31 October |
PAYG |
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
|
| 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 |
| 31 October |
Income Tax |
Due date for lodgment of current year returns by
individuals, trusts and partnerships |
| 31 October |
GST |
Due date for lodgment of annual current year GST return for instalment
payers required to lodge tax returns by 31 October |
| 31 October |
Distribution Statements |
Final date for most private companies to provide distribution
statements to shareholders for the current year. |
| |
|
|
| |
|
Please note:
- These dates generally apply to taxpayers that balance at 30
June.
- 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.
|
| Date |
Category |
Description |
| 15 December |
Member Contributions Statement |
Final date for lodging amended Member Contributions
Statement for assessments for February of next year. |
| 15 December |
Superannuation |
Final date for payment of superannuation contributions
surcharge for November assessments. |
| 21 December |
Activity Statements |
Final date for lodgment 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
|
| 22 December |
Superannuation |
Due date for February of next year Assessment Variation
Advice Statement for Superannuation contributions surcharge. |
| |
|
|
| |
|
Please note:
- These dates generally apply to taxpayers that balance at 30
June.
- 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.
|
| Date |
Category |
Description |
| 15 January |
Income Tax |
- Due date for lodgment of previous year returns by companies and
superannuation funds with a turnover greater than $10m.
|
| 21 January |
Activity Statement |
Final date for lodgment 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.
|
| 28 January |
Activity Statements |
Final date for lodgment 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.
|
| 28 January |
Superannuation |
Due date for superannuation guarantee contributions for October
to December of previous year. |
| 31 January |
Investments |
Last day for investment bodies to lodge TFN reports for investments
made during December quarter of the previous year where TFN is quoted |
| |
|
|
| |
|
Please note:
- These dates generally apply to taxpayers that balance at 30
June.
- 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.
|
| Date |
Category |
Description |
| 14 February |
Superannuation |
Due date for lodgment of superannuation guarantee
statement and payment of superannuation guarantee charge for October
to December of previous year. |
| 15 February |
Superannuation |
Superannuation contributions surcharge assessments
issued by commissioner. |
| 21 February |
Activity Statements |
Final date for lodgment of activity statements relating
to reporting and payment of:
- GST, WET and luxury car tax by monthly GST reporters
- Withheld PAYG for payments during January by medium PAYG withholders
|
| 28 February |
Activity Statements |
Final date for lodgment 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.
|
| 28 February |
GST |
Final date for lodgment of annual GST return or Annual Information
Report for some GST payers if an annual tax return is not required
to be lodged. |
| |
|
|
| |
|
Please note:
- These dates generally apply to taxpayers that balance at 30
June.
- 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.
|
| Date |
Category |
Description |
| 2 March |
Income Tax |
Due date for lodgment of previous year returns by
new companies and superannuation funds. |
| 2 March |
Income Tax |
Due date for lodgment of previous year returns by
companies and superannuation funds with a turnover between $2m and
$10m. |
| 15 March |
Superannuation |
Final date for payment of superannuation contributions
surcharge for February assessments. |
| 15 March |
Member Contributions Statement |
Final date for lodging amended Member Contributions
Statement for assessments for May of current year. |
| 21 March |
Activity Statements |
Final date for lodgment 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
|
| 22 March |
Superannuation |
Due date for May of current year Assessment Variation Advice Statement
for Superannuation contributions surcharge. |
| |
|
|
| |
|
Please note:
- These dates generally apply to taxpayers that balance at 30
June.
- 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.
|
| Date |
Category |
Description |
| 21 April |
Activity Statements |
Final date for lodgment 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.
|
| 28 April |
Activity Statements |
Final date for lodgment 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.
|
| 28 April |
Superannuation |
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. |
| 30 April |
Investments |
Last day for investment bodies to lodge TFN reports
for investments made during the March quarter of the current year
where TFN is quoted |
| |
|
|
| |
|
Please note:
- These dates generally apply to taxpayers that balance at 30
June.
- 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.
|
| Date |
Category |
Description |
| 14 May |
Income Tax |
Due date for lodgment of previous year returns by
companies and superannuation funds with a turnover of less than $2m. |
| 14 May |
Superannuation |
Due date for lodgment of superannuation guarantee
statement and payment of superannuation guarantee charge for January
to March of current year. |
| 15 May |
Superannuation |
Superannuation contributions surcharge assessments
issued by commissioner. |
| 21 May |
Activity Statements |
Final date for lodgment 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
|
| 28 May |
FBT |
Due date for FBT lodgment and payment for year ended 31 March
of current year (amount reduced by any instalments already paid) |
| |
|
|
| |
|
Please note:
- These dates generally apply to taxpayers that balance at 30
June.
- 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.
|
| Date |
Category |
Description |
| 3 June |
Income Tax |
Due date for lodgment of previous
year returns by non-taxable companies and superannuation funds |
| 15 June |
Superannuation |
Final date for payment of superannuation
contributions surcharge for May assessments. |
| 15 June |
Member Contributions Statement |
Final date for lodging amended Member
Contributions Statement for assessments for May of current year. |
| 21 June |
Activity Statements |
Final date for lodgment of activity
statements relating to reporting and payment of:
- GST, WET and luxury car tax by monthly GST reporters
- Withheld PAYG for payments during May by medium PAYG withholders
|
| 22 June |
Superannuation |
Due date for August of current year Assessment
Variation Advice Statement for Superannuation contributions surcharge. |
| 30 June |
Financial year |
Final date for late balancing company to choose
to have its franking deficit liability determined at 30 June instead
of the end of its financial year |
| |
|
End of financial year |
| |
|
|
| |
|
Please note:
- These dates generally apply to taxpayers that balance at 30
June.
- 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.
|
