Below you will find a breakdown of dates that may be relevant to you or your business.
As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question. When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

July 2017

21st -

Lodge and pay June 2017 monthly activity statement.


Lodge and pay 2016-17 quarter 4
PAYG instalment activity statement
for head companies of consolidated groups.




28th -

Lodge and pay quarterly activity statement for quarter 4, 2016-17 - paper. Pay quarterly instalment notice (form R, S or T) for quarter 4, 2016-17. Lodgement is only required if you vary the instalment amount.


Employers must make super guarantee contributions for quarter 4, 2016-17 to the funds by this date. Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a
Superannuation guarantee charge statement - quarterly (NAT 9599) with us by 28 august 2017. Note: The super guarantee charge is not tax deductable.



31st -

Lodge
TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 4, 2016–17.

Lodge
Venture capital deficit tax return for June balancers.

Lodge
Franking account return for 30 June balancers when there is an amount payable.

August 2017

14th -

Lodge the
PAYG withholding payment summary annual report for:

  • large withholders whose annual withholding is greater than $1 million
  • payers who have no tax agent or BAS agent involved in preparing the report.

21st -

Lodge and pay July 2017 monthly activity statement.



25th -

Lodge and pay quarterly activity statement for quarter 4, 2016–17 – tax agents and BAS agents – if you are lodging using:

  • electronic lodgment service (ELS)
  • electronic commerce interface (ECI)
  • Tax Agent Portal
  • BAS Agent Portal
  • practitioner lodgment service (PLS).

28th -

Lodge the
Superannuation guarantee charge statement – quarterly and pay the super guarantee charge for quarter 4, 2016–17 if the employer did not pay enough contributions on time.

Employers who lodge a
Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us.

Note: The super guarantee charge is not tax deductible


For help working out the super guarantee charge and preparing the
Superannuation guarantee charge statement – quarterly, use the ATO's Super guarantee charge statement and calculator tool.

Lodge
Taxable payments annual report – building and construction industry.

September 2017

21st -

Lodge and pay August 2017 monthly activity statement.




30th -

Lodge the PAYG withholding payment summary annual report for payers whose registered agent (BAS agent or tax agent) helped prepare the report.


If a payer has only closely held payees and their tax agent helps prepare their report, they may be eligible for a concession to lodge this report by the due date of their tax return.


Lodge
Annual TFN withholding report 2016 when a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

October 2017

21st -

Pay annual
PAYG instalment notice (Form N). Lodgment is only required if you vary the instalment amount or use the rate method to calculate the instalment.

Lodge and pay quarterly
PAYG instalment activity statement for quarter 1, 2017–18 for head companies of consolidated groups.

Lodge and pay September 2016 monthly activity statement.




28th -

Lodge and pay quarterly activity statement for quarter 1, 2017–18 – paper lodgments.


Pay quarterly instalment notice (form R, S, or T) for quarter 1, 2017–18. Lodgment is only required if you vary the instalment amount.


Employers must make super guarantee contributions for quarter 1, 2017–18 to the funds by this date.


Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a
Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 November 2017.

Note: The super guarantee charge is not tax deductible


Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee of a closely held trust withheld amounts from payments to beneficiaries during the 2016–17 income year.




31st -

Final date to appoint a tax agent to the income tax role for any new client. If you advise us of your appointment after this date, the client's 2017 tax return may not be covered by your lodgment program.

Note: The lodgment program is a concession to registered agents. We can ask for documents to be lodged earlier than the concessional due dates.


Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2017.


Note: This means all prior year returns must be lodged, not just the immediate prior year


If all outstanding prior year returns have been lodged by 31 October 2017, the system will reset the 2017 tax return due date as in the normal program.


SMSFs in this category must lodge their complete
Self-managed superannuation fund annual return by this date.

Lodge and pay
Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) SMSF where we have advised the SMSF the first year return will have a 31 October 2017 due date.

Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2017:

  • Some prosecuted clients may have been given a different lodgment due date – refer to the letter you received for the applicable due date.
  • Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment.
  • Payment (if required) for companies and super funds in this category is due on 1 December 2017.

SMSFs in this category must lodge their complete
Self managed superannuation fund annual return (NAT 71226) by this date.

Lodge
Annual investment income report (AIIR).

Lodge Departing Australia superannuation payments (DASP) annual report.


Lodge
Franking account tax return when both of the following apply:

  • The return is a disclosure only (no amount payable).
  • The taxpayer is a 30 June balancer.

Lodge
PAYG withholding annual report no ABN withholding (NAT 3448).

Lodge
PAYG withholding from interest, dividend and royalty payments paid to non-residents (NAT 7187) annual report. This report advises amounts withheld from payments to foreign residents for:

  • interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR)
  • royalty payments.

Lodge
PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for:

  • entertainment and sports activities
  • construction and related activities
  • arranging casino gaming junket activities

Lodge lost members report for the period 1 January – 30 June 2017.


Lodge
TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2017–18.

November 2017

21st -

Lodge and pay October 2017 monthly activity statement.




25th -

Lodge and pay quarterly activity statement for quarter 1, 2017–18 if you are lodging using:

  • electronic lodgment service (ELS)
  • electronic commerce interface (ECI)
  • Tax Agent Portal
  • BAS Agent Portal
  • practitioner lodgment service (PLS).

28th -

Lodge
Superannuation guarantee charge statement – quarterly and pay the super guarantee charge for quarter 1, 2017–18, if the employer did not pay enough contributions on time.

Employers who lodge a
Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us.

Note: The super guarantee charge is not tax deductible


For help working out the super guarantee charge and preparing the
Superannuation guarantee charge statement – quarterly, use the ATO's Super guarantee charge statement and calculator tool.

December 2017

1st -

Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2018.


Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged. Lodgment of return is due 15 January 2018.


Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2017.




21st -

Lodge and pay November 2017 monthly activity statement.

January 2018

15th-

Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier


Payment for large/medium entities with a 15 January due date is:

  • 1 December 2017 for companies and super funds
  • as stated on their notice of assessment for trusts.

Note: You cannot self-assess a lodgment deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year


Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large/medium entity in the latest year lodged, unless required earlier. Payment was due 1 December 2017.




21st -

Lodge and pay quarterly
PAYG instalment activity statement for quarter 2, 2017–18 for head companies of consolidated groups.

Lodge and pay December 2017 monthly business activity statement except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.




28th -

Employers must make super guarantee contributions for quarter 2, 2017–18 to the funds by this date.


Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a
Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 February 2018.

Note: The super guarantee charge is not tax deductible




31st -

Lodge
TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2017–18.

February 2018

21st -

Lodge and pay December 2017 monthly business activity statement for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically.


Lodge and pay January 2018 monthly activity statement.




28th -

Lodge tax return for non-taxable large/medium entities as per the latest year lodged (all entities other than individuals).


Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.


Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities (all entities other than individuals).


Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.


Lodge tax return for non-taxable head company of a consolidated group – including a new registrant – that has a member who has been deemed a large/medium entity in the latest year lodged.


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


Lodge tax return for new registrant (non-taxable) head company of a consolidated group.


Lodge and pay
Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2017 due date at finalisation of a review of the SMSF at registration.

Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see
Super lodgment

Lodge and pay quarterly activity statement for quarter 2, 2017–18 for all lodgment methods.


Pay quarterly instalment notice (form R, S or T) for quarter 2, 2017–18. Lodgment is only required if you vary the instalment amount.


Annual GST return or information report – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation.


If the taxpayer does have a tax return obligation, this return or report must be lodged by the due date of the tax return.


Lodge the
Superannuation guarantee charge (SGC) statement– quarterly and pay the super guarantee charge for quarter 2, 2017–18 if the employer did not pay enough contributions on time.

Employers who lodge a
Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us.

Note: The super guarantee charge is not tax deductible.


For help with working out the super guarantee charge and preparing the
Superannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.

March 2018

21st -

Lodge and pay February 2018 monthly activity statement.




31st -

Lodge tax return for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium taxpayers), unless due earlier.


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


Lodge tax return for the head company of a consolidated group without a member who has been deemed a large/medium entity in the latest year lodged, but with a member who had total income in excess of $2 million in their latest year lodged, unless due earlier.


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


Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large/medium trusts.


Payment for individuals and trusts in this category is due as advised on their notice of assessment.

April 2018

21st -

Lodge and pay quarterly
PAYG instalment activity statement for quarter 3, 2017–18 for head companies of consolidated groups.

Lodge and pay March 2018 monthly activity statement.




28th -

Lodge and pay quarterly activity statement for quarter 3, 2017–18 – paper lodgments.


Pay quarterly instalment notice (form R, S or T) for quarter 3, 2017–18. You only need to lodge if you are varying the instalment amount.


Employers must make super guarantee contributions for quarter 3, 2017–18 to the funds by this date.


Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a
Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 May 2018.

Note: The super guarantee charge is not tax deductible



30th -

Lodge
TFN report for closely held trusts for TFNs quoted to trustees by beneficiaries in quarter 3, 2017–18.

Lodge lost members report for the period 1 July 2017 to 31 December 2017.

May 2018

15th -

2017 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 2018 concession.


Due date for:

  • lodging
  • company and super funds to pay if required.

Note: Individuals and trusts in this category to pay as advised on their notice of assessment

21st -
Lodge and pay April 2018 monthly activity statement.
Final date for appointing a tax agent for an FBT role. You must tell us who your new clients are by this date to make sure they receive the lodgment and payment concessions for their fringe benefits tax returns.
Lodge Fringe benefits tax annual return (if lodging by paper).

26th -
Lodge and pay eligible quarterly activity statement for quarter 3, 2017–18 if you lodge using:

  • electronic lodgment service (ELS)
  • electronic commerce interface (ECI)
  • Tax Agent Portal
  • BAS Agent Portal
  • practitioner lodgment service (PLS).

28th -

Pay
Fringe benefits tax annual return.

Lodge the
Superannuation guarantee charge statement – quarterly (NAT 9599) and pay the super guarantee charge for quarter 3, 2017–18 if the employer did not pay enough contributions on time.

Employers who lodge a
Superannuation guarantee charge statement – quarterly (NAT 9599) can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us.

Note: The super guarantee charge is not tax deductible

For help with working out the super guarantee charge and preparing the
Superannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.

June 2018

5th -

Lodge tax return, including companies and super funds where the tax return is not required earlier and both of the following criteria are met:

  • non-taxable or a credit assessment as at latest year lodged
  • non–taxable or receiving a credit assessment in the current year.

This is for all entities with a lodgment end date of 15 May 2018, excluding large/medium taxpayers and head companies of consolidated groups.


Lodge tax returns due for individuals and trusts with a lodgment end date of 15 May 2018 provided they also pay any liability due by this date.


Note: This is not a lodgment end date but a concessional arrangement where you will not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date



21st -

Lodge and pay May 2018 monthly activity statement.




25th -

Lodge 2018
Fringe benefits tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 May.



30th-

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2017–18 financial year.

 

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