Key Dates

Never Miss another Due Date! We list the most important Financial Dates so you can always keep track.

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Date	Category	Description

01 Dec 2020	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 to 30 June 2020. The due date for these entities to lodge 2019/20 income tax returns is 15 Jan 2021.

01 Dec 2020	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 to 30 June 2020. The due date for these entities to lodge 2019/20 income tax returns is 15 Jan 2021.

01 Dec 2020	Income tax	Due date for companies and superannuation funds, that were required to lodge income tax returns on 31 Oct 2020, to pay income tax for the year to 30 June 2020.

21 Dec 2020	Activity statements	Due date to lodge and pay monthly activity statements for November 2020. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for November 2020. PAYG withholding for November 2020 (medium withholders). PAYG instalment for November 2020 for monthly PAYG instalment payers.

Date	Category	Description

21 Nov 2020	Activity statements	Due date to lodge and pay monthly activity statements for October 2020. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for October 2020. PAYG withholding for October 2020 (medium withholders). PAYG instalment for October 2020 for monthly PAYG instalment payers.

25 Nov 2020		Due date to lodge and pay quarterly activity statements for the September 2020 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 2020 quarter. PAYG withholding: for September 2020 (medium withholders). for the September 2020 quarter (small withholders). PAYG instalment for the September 2020 quarter for quarterly PAYG instalment payers (1st quarter of the 2020/21 income year). FBT instalment for the September 2020 quarter (2nd quarter of the 2021 FBT year). The due date to lodge and pay is 28 Oct 2020 if lodged on paper.

28 Nov 2020	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Oct 2020 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Date	Category	Description

21 Oct 2020	Activity statements	Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for September 2020. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for September 2020. PAYG withholding: for September 2020 (medium withholders). for the September 2020 quarter (small withholders). PAYG instalment: for September 2020 for monthly PAYG instalment payers. for the September 2020 quarter for quarterly PAYG instalment payers (1st quarter of the 2020/21 income year). FBT instalment for the September 2020 quarter (2nd quarter of the 2021 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 2020, or 25 Nov 2020 if lodged electronically through an agent).

21 Oct 2020	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2020 quarter.

21 Oct 2020	PAYG instalments	Due date to pay annual PAYG instalment notice for the year to 30 June 2020. 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 2020	Activity statements	Due date to lodge and pay quarterly activity statements for the September 2020 quarter (if lodged on paper). Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for the September 2020 quarter. PAYG withholding: for September 2020 (medium withholders). for the September 2020 quarter (small withholders). PAYG instalment for the September 20920 quarter for quarterly PAYG instalment payers (1st quarter of the 2020/21 income year). FBT instalment for the September 2020 quarter (2nd quarter of the 2021 FBT year). The due date to lodge and pay is 25 Nov 2020 if lodged electronically through a tax agent or BAS agent.

28 Oct 2020	GST	Final date to change GST payment option for 2020/20 (from actual to instalments, or vice versa). Final date for eligible quarterly GST payers to elect to report GST annually for 2020/21.

28 Oct 2020	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the September 2020 quarter (1st quarter of the 2020/21 income year). Due date to lodge the instalment notice if varying the instalment amount.

28 Oct 2020	PAYG instalments	Final date to change PAYG instalment option for 2020/21 (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 2020/21.

28 Oct 2020	TFN reporting / Activity statements	Due date for trustees of closely held trusts to lodge and pay annual activity statements for the year to 30 June 2020, for amounts withheld from payments to beneficiaries.

28 Oct 2020	Superannuation	Due date for employers to pay superannuation guarantee contributions for the September 2020 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 2020. The SGC is not tax deductible.

28 Oct 2020	TFN / ABN reporting	Due date for investment bodies to lodge quarterly TFN/ABN reports for the September 2020 quarter for new TFN/ABN quotations by investors.

31 Oct 2020	Tax agents	Final date for new clients to appoint a tax agent for the year to 30 June 2020. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.

31 Oct 2020	Income tax returns	Due date to lodge 2019/20 individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents.

31 Oct 2020	Income tax returns	Due date for all entities with one or more prior year returns outstanding to lodge 2019/20 income tax returns. Payment (if required) for companies and superannuation funds in this category is due by 1 December 2020. If all outstanding prior year returns are lodged by this date, concessional due dates for 2019/20 returns lodged by tax agents will apply.

31 Oct 2020	Income tax returns	Due date for self-managed superannuation funds to lodge (and pay) the Self-managed Superannuation Fund Annual Return for (taxable and non-taxable) new registrant funds where the ATO has advised that the return must be lodged by this date.

31 Oct 2020	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 to 30 June 2020.

31 Oct 2020	PAYG withholding	Due date for entities subject to PAYG withholding to lodge the following annual reports for the year to 30 June 2020: 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 2020	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 to 30 June 2020.

31 Oct 2020	Superannuation	Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year to 30 June 2020, if the payers were not required to lodge the PAYG payment summary statement for the year.

31 Oct 2020	Superannuation	Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to advise the ATO of lost members using the Member Account Attribution Service for the half-year to 30 June 2020.

31 Oct 2020	TFN reporting	Due date for closely held trusts to lodge quarterly TFN reports for the September 2020 quarter for TFNs quoted to a trustee by beneficiaries.

31 Oct 2020	Franking account tax return	Due date to lodge the Franking Account Tax return where the return is disclosure only (no amount payable) and the taxpayer’s franking year ends on 30 June 2020.

31 Oct 2020	Annual investment income reporting	Due date for the following entities to lodge the Annual investment income report (AIIR) for the year to 30 June 2020: 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 2018/19 income tax returns.

Date	Category	Description

21 Sep 2020	Activity statements	Due date to lodge and pay monthly activity statements for August 2020. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for August 2020. PAYG withholding for August 2020 (medium withholders). PAYG instalment for August 2020 for monthly PAYG instalment payers.

30 Sep 2020	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 to 30 June 2020, 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. Employers utilising Single Touch Payroll (STP) are not required to provide an annual report for amounts covered by STP.

30 Sep 2020	TFN reporting	Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year to 30 June 2020 if amounts have been withheld from payments to beneficiaries.

Date	Category	Description

14 Aug 2020	PAYG withholding	Due date for the following entities to lodge the PAYG payment summary statement for the year to 30 June 2020: 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 2020 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only). Employers utilising Single Touch Payroll (STP) are not required to provide an annual report for amounts covered by STP.

14 Aug 2020	Superannuation	Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year to 30 June 2020, 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 2020.

14 Aug 2020	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 to 30 June 2020.

21 Aug 2020	GST	Final date for eligible monthly GST payers to elect to report GST annually for 2020/21.

21 Aug 2020	Activity statements	Due date to lodge and pay monthly activity statements for July 2020. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for July 2020. PAYG withholding for July 2020 (medium withholders). PAYG instalment for July 20920 for monthly PAYG instalment payers.

25 Aug 2020	Activity statements	Due date to lodge and pay quarterly activity statements for the June 2020 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 2020 quarter. PAYG withholding: for June 2020 (medium withholders). for the June 2020 quarter (small withholders). for the year to 30 June 2020, from employee share schemes amounts where the employee did not quote a TFN or ABN. for the year to 30 June 2020 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN. PAYG instalment for the June 2020 quarter for quarterly PAYG instalment payers (4th quarter of the 2019/20 income year). FBT instalment for the June 2020 quarter (1st quarter of the 2021 FBT year). The due date to lodge and pay is 28 Jul 2020 if lodged on paper.

28 Aug 2020	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jul 2020 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

28 Aug 2020	Taxable payment	Due date for taxpayers in the following industries to lodge the taxable payments annual report in respect of payments made to contractors providing services to the taxpayer during the year to 30 June 2020: Building and constructions services Cleaning services Courier services Road freight transport services Information technology, computer system design and related services Security and surveillance providers and investigation services

28 Aug 2020	Government grants	Due date for Government entities to report grants they have paid during the year to 30 June 2020 using the taxable payments annual report.

29 Aug 2020	Life insurance	Due date for life insurance companies to determine the transfer value of complying superannuation assets and segregated exempt assets and to value complying superannuation liabilities and exempt life insurance policy liabilities.

Date	Category	Description

14 Jul 2020	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. Employers utilising Single Touch Payroll (STP) are not required to issue payment summaries for amounts covered by STP.

14 Jul 2020	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 2020	Activity statements	Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for June 2020. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for June 2020. PAYG withholding: for June 2020 (medium withholders). for the June 2020 quarter (small withholders). for the year to 30 June 2020, from employee share schemes amounts where the employee did not quote a TFN or ABN. for the year to 30 June 2020 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN. PAYG instalment: for June 2020 for monthly PAYG instalment payers. for the June 2020 quarter for quarterly PAYG instalment payers (4th quarter of the 2019/20 income year). FBT instalment for the June 2020 quarter (1st quarter of the 2021 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 2020, or 25 Aug 2020 if lodged electronically through an agent).

21 Jul 2020	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the June 2020 quarter.

28 Jul 2020	Activity statements	Due date to lodge and pay quarterly activity statements for the June 2020 quarter (if lodged on paper). Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for the June 2020 quarter. PAYG withholding: for June 2020 (medium withholders). for the June 2020 quarter (small withholders). for the year to 30 June 2020, from employee share schemes amounts where the employee did not quote a TFN or ABN. for the year to 30 June 2020 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN. PAYG instalment for the June 2020 quarter for quarterly PAYG instalment payers (4th quarter of the 2019/20 income year). FBT instalment for the June 2020 quarter (1st quarter of the 2021 FBT year). The due date to lodge and pay is 25 Aug 2020 if lodged electronically through a tax agent or BAS agent.

28 Jul 2020	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the June 2020 quarter (4th quarter of the 2019/20 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 2020	Superannuation	Due date for employers to pay superannuation guarantee contributions for the June 2020 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 2020. The SGC is not tax deductible.

28 July 2020	TFN/ABN reporting	Due date for investment bodies to lodge quarterly TFN/ABN reports for the June 2020 quarter for new TFN/ABN quotations by investors.

31 July 2020	TFN reporting	Due date for closely held trusts to lodge quarterly TFN reports for the June 2020 quarter for TFNs quoted to a trustee by beneficiaries.

31 July 2020	Franking account tax return	Due date for June balancing companies (including New Zealand franking companies) to lodge the Franking account tax return 2020, 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 to 31 March 2020, they should lodge using the 2019 form by 30 Apr 2020.

31 July 2020	Venture capital	Due date to lodge Venture Capital Deficit tax returns for June balancers.

31 July 2020	Early stage innovation	Due date to lodge Early stage innovation company reports.

31 July 2020	FACTA	Due date for Australian financial institutions to provide information to the ATO about US reportable accounts for FACTA purposes.

Date	Category	Description

5 Jun 2020	Income tax returns	Due date for all entities otherwise required to lodge on 15 May 2020 (excluding large/medium entities and head companies of consolidated groups) to lodge 2018/19 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 2018/19.

5 Jun 2020	Income tax returns	Due date for individuals and trusts otherwise required to lodge on 15 May 2020 to lodge 2018/19 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 the taxpayer will not have to pay failure to lodge on time (FTL) penalties if the taxpayer lodges and pays by this date.

21 Jun 2020	Activity statements	Due date to lodge and pay monthly activity statements for May 2020. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for May 2020. PAYG withholding for May 2020 (medium withholders). PAYG instalment for May 2020 for monthly PAYG instalment payers.

25 Jun 2020	FBT returns	Due date to lodge fringe benefits tax returns for the FBT year to 31 March 2020 (if lodged electronically through a tax agent). The due date to lodge is 21 May 2019 if lodged on paper (regardless of whether an agent is used) and 28 May 2019 if lodged electronically without an agent.. The due date to pay fringe benefits tax (if required) is 21 May if lodged on paper and 28 May 2019 where lodged electronically.

30 Jun 2020	End of financial year	Superannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2019/20 income year.

Date	Category	Description

15 May 2020	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 2020 concession, to lodge 2018/19 income tax returns. The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2020. 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 2020	Tax agents	Final date for new clients to appoint a tax agent for a fringe benefits tax role for the FBT year to 31 March 2020. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.

21 May 2020	FBT Returns	Due date for the lodgement of the 2019/20 Fringe Benefits Tax Annual Return is lodging by paper (whether or not an agent is involved). The due date for employers in this category to pay the balance of the FBT owing is also 21 May 2020.

21 May 2020	Activity statements	Due date to lodge and pay monthly activity statements for April 2020. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for April 2020. PAYG withholding for April 2020 (medium withholders). PAYG instalment for April 2020 for monthly PAYG instalment payers.

26 May 2020	Activity statements	Due date to lodge and pay quarterly activity statements for the March 2020 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 2020 quarter. PAYG withholding: for March 2020 (medium withholders). for the March 2020 quarter (small withholders). PAYG instalment for the March 2020 quarter for quarterly PAYG instalment payers (3rd quarter of the 2019/20 income year). FBT instalment for the March 2020 quarter (4th quarter of the 2020 FBT year). The due date to lodge and pay is 28 Apr 2020 if lodged on paper.

28 May 2020	FBT returns	Due date to lodge fringe benefits tax returns for the FBT year to 31 March 2020 (if not using an agent and lodged on electronically) and pay fringe benefits tax (if required). The due date to lodge and pay is 25 Jun 2020 if lodged electronically through a tax agent.

28 May 2020	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2020 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Date	Category	Description

21 Apr 2020	Activity statements	Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for March 2020. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for March 2020. PAYG withholding: for March 2020 (medium withholders). for the March 2020 quarter (small withholders). PAYG instalment: for March 2020 for monthly PAYG instalment payers. for the March 2020 quarter for quarterly PAYG instalment payers (3rd quarter of the 2019/20 income year). FBT instalment for the March 2020 quarter (4th quarter of the 2020 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 2020, or 26 May 2020 if lodged electronically through an agent).

21 Apr 2020	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the March 2020 quarter.

28 Apr 2020	Activity statements	Due date to lodge and pay quarterly activity statements for the March 2020 quarter (if lodged on paper). Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for the March 2020 quarter. PAYG withholding: for March 2020 (medium withholders). for the March 2020 quarter (small withholders). PAYG instalment for the March 2020 quarter for quarterly PAYG instalment payers (3rd quarter of the 2019/20 income year). FBT instalment for the March 2020 quarter (4th quarter of the 2020 FBT year). The due date to lodge and pay is 26 May 2020 if lodged electronically through a tax agent or BAS agent.

28 Apr 2020	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the March 2020 quarter (3rd quarter of the 2019/20 income year). Due date to lodge the instalment notice if varying the instalment amount.

28 Apr 2020	TFN/ABN reporting	Due date for investment bodies to lodge quarterly TFN/ABN reports for the March 2020 quarter for new TFN/ABN quotations by investors.

28 Apr 2020	Superannuation	Due date for employers to pay superannuation guarantee contributions for the March 2020 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 2020. The SGC is not tax deductible.

30 Apr 2020	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 2020 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 2019 form with the dates changed.

30 Apr 2020	Superannuation	Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to advise the ATO of lost members using the Member Account Attribution Service for the half-year to 31 December 2019.

30 Apr 2020	Superannuation	Due date for lodgement of statements and payment of former temporary residents’ unclaimed superannuation.

30 Apr 2020	National rental affordability scheme	End of the National Rental Affordability Scheme (NRAS) year.

30 Apr 2020	TFN reporting	Due date for closely held trusts to lodge quarterly TFN reports for the March 2019 quarter for TFNs quoted to a trustee by beneficiaries.

Date	Category	Description

21 Mar 2020	Activity statements	Due date to lodge and pay monthly activity statements for February 2020. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for February 2020. PAYG withholding for February 2020 (medium withholders). PAYG instalment for February 2020 for monthly PAYG instalment payers.

31 Mar 2020	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 2018/19 income tax returns and pay income tax.

31 Mar 2020	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 2018/19 income tax returns and pay income tax.

31 Mar 2020	Income tax returns	Due date for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding trusts that are large/medium entities, to lodge 2018/19 income tax returns. The due date for entities in this category to pay income tax is the date stated on their notice of assessment.

31 Mar 2020	Fringe Benefits Tax	End of the 2020 FBT year.

Date	Category	Description

21 Feb 2020	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 2019. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for December 2019. PAYG withholding for December 2019 (medium withholders). PAYG instalment for December 2019 for monthly PAYG instalment payers. * Note that these entities have two monthly activity statements due on the same day – December 2019 and January 2020.

21 Feb 2020	Activity statements	Due date to lodge and pay monthly activity statements for January 2020. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for January 2020. PAYG withholding for January 2020 (medium withholders). PAYG instalment for January 2020 for monthly PAYG instalment payers.

28 Feb 2020	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 2018/19 income tax returns. The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2020. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.

28 Feb 2020	Income tax returns	Due date for all entities other than individuals, that are new registrant taxable or non-taxable large/medium entities, to lodge 2018/19 income tax returns. The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2020. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.

28 Feb 2020	Income tax returns	Due date for the following entities associated with consolidated groups to lodge 2018/19 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 2020	Income tax returns	Due date for new registrant (taxable or non-taxable) self-managed superannuation funds (SMSFs) to lodge 2018/19 SMSF annual returns and pay income tax (unless advised of a 31 October 2019 due date at finalisation of a review of the SMSF at registration). There are special arrangements for newly registered SMSFs that do not have to lodge a return.

28 Feb 2020	Activity statements	Due date to lodge and pay quarterly activity statements for the December 2019 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 2019 quarter. PAYG withholding: for December 2019 (medium withholders). for the December 2019 quarter (small withholders). PAYG instalment for the December 2019 quarter for quarterly PAYG instalment payers (2nd quarter of the 2019/20 income year). FBT instalment for the December 2019 quarter (3rd quarter of the 2020 FBT year).

28 Feb 2020	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 to 30 June 2019. The due date for entities that do have an income tax return obligation is the due date of the income tax return.

28 Feb 2020	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the December 2019 quarter (2nd quarter of the 2019/20 income year). Due date to lodge the instalment notice if varying the instalment amount.

28 Feb 2020	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jan 2020 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

28 Feb 2020	Ancillary Funds	Due date of ancillary funds to lodge their annual information returns.

Date	Category	Description

15 Jan 2020	Income tax returns	Due date for all entities other than individuals, that were taxable large/medium entities in the latest year lodged, to lodge 2018/19 income tax returns, unless required earlier. The due date for companies and superannuation funds in this category to pay income tax was 1 Dec 2019. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment. Agents cannot ‘self-assess’ a lodgement 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 2020	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 2018/19 income tax returns, unless required earlier. The due date for these entities to pay income tax was 1 Dec 2019.

21 Jan 2020	Activity statements	Due date to lodge and pay monthly activity statements for December 2019 (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 2019. PAYG withholding for December 2019 (medium withholders). PAYG instalment for December 2019 for monthly PAYG instalment payers. * 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 2020.

21 Jan 2020	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the December 2019 quarter.

28 Jan 2020	Superannuation	Due date for employers to pay superannuation guarantee contributions for the December 2019 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 2020. The SGC is not tax deductible.

31 Jan 2020	TFN/ABN reporting	Due date for investment bodies to lodge quarterly TFN/ABN reports for the December 2019 quarter for new TFN/ABN quotations by investors.

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.

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.

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.

Date	Category	Description

21 Sep 2016	Activity statements	Due date to lodge and pay monthly activity statements for August 2016. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for August 2016. PAYG withholding for August 2016 (medium withholders). PAYG instalment for August 2016 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

30 Sep 2016	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 2016, 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 2016	TFN reporting	Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year ended 30 June 2016 if amounts have been withheld from payments to beneficiaries.

Date	Category	Description

21 Oct 2016	Activity statements	Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for September 2016. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for September 2016. PAYG withholding: for September 2016 (medium withholders). for the September 2016 quarter (small withholders). PAYG instalment: for September 2016 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion). for the September 2016 quarter for quarterly PAYG instalment payers (1st quarter of the 2016/17 income year). FBT instalment for the September 2016 quarter (2nd 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 to these entities (28 Oct 2016, or 25 Nov 2016 if lodged electronically through an agent).

21 Oct 2016	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2016 quarter.

21 Oct 2016	PAYG instalments	Due date to pay annual PAYG instalment notice for the year ended 30 June 2016. 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 2016	Activity statements	Due date to lodge and pay quarterly activity statements for the September 2016 quarter (if lodged on paper). Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for the September 2016 quarter. PAYG withholding: for September 2016 (medium withholders). for the September 2016 quarter (small withholders). PAYG instalment for the September 2016 quarter for quarterly PAYG instalment payers (1st quarter of the 2016/17 income year). FBT instalment for the September 2016 quarter (2nd quarter of the 2016 FBT year). The due date to lodge and pay is 25 Nov 2016 if lodged electronically through a tax agent or BAS agent.

28 Oct 2016	GST	Final date to change GST payment option for 2016/17 (from actual to instalments, or vice versa). Final date for eligible quarterly GST payers to elect to report GST annually for 2016/17.

28 Oct 2016	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the September 2016 quarter (1st quarter of the 2016/17 income year). Due date to lodge the instalment notice if varying the instalment amount.

28 Oct 2016	PAYG instalments	Final date to change PAYG instalment option for 2016/17 (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 2016/17.

28 Oct 2016	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 2016, for amounts withheld from payments to beneficiaries.

28 Oct 2016	Superannuation	Due date for employers to pay superannuation guarantee contributions for the September 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 Nov 2016. The SGC is not tax deductible.

31 Oct 2016	Tax agents	Final date for new clients to appoint a tax agent for the year ended 30 June 2016. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.

31 Oct 2016	Income tax returns	Due date to lodge 2015/16 individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents.

31 Oct 2016	Income tax returns	Due date for all entities with one or more prior year returns outstanding to lodge 2015/16 income tax returns. If all outstanding prior year returns are lodged by this date, concessional due dates for 2015/16 returns lodged by tax agents will apply.

31 Oct 2016	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 2016.

31 Oct 2016	PAYG withholding	Due date for entities subject to PAYG withholding to lodge the following annual reports for the year ended 30 June 2016: 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 2016	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 2016.

31 Oct 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 were not required to lodge the PAYG payment summary statement for the year.

31 Oct 2016	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 2016.

31 Oct 2016	TFN/ABN reporting	Due date for the following entities to lodge quarterly reports for the September 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 Oct 2016	Annual investment income reporting	Due date for the following entities to lodge the Annual investment income report (AIIR) for the year ended 30 June 2016: 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 2014/15 income tax returns.

Date	Category	Description

21 Nov 2016	Activity statements	Due date to lodge and pay monthly activity statements for October 2016. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for October 2016. PAYG withholding for October 2016 (medium withholders). PAYG instalment for October 2016 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

25 Nov 2016		Due date to lodge and pay quarterly activity statements for the September 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 September 2016 quarter. PAYG withholding: for September 2016 (medium withholders). for the September 2016 quarter (small withholders). PAYG instalment for the September 2016 quarter for quarterly PAYG instalment payers (1st quarter of the 2016/17 income year). FBT instalment for the September 2016 quarter (2nd quarter of the 2017 FBT year). The due date to lodge and pay is 28 Oct 2016 if lodged on paper.

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

Date	Category	Description

01 Dec 2016	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 2016. The due date for these entities to lodge 2015/16 income tax returns is 15 Jan 2017.

01 Dec 2016	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 2016. The due date for these entities to lodge 2015/16 income tax returns is 15 Jan 2017.

01 Dec 2016	Income tax	Due date for companies and superannuation funds, that were required to lodge income tax returns on 31 Oct 2016, to pay income tax for the year ended 30 June 2016.

21 Dec 2016	Activity statements	Due date to lodge and pay monthly activity statements for November 2016. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for November 2016. PAYG withholding for November 2016 (medium withholders). PAYG instalment for November 2016 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

Date	Category	Description

15 Jan 2017	Income tax returns	Due date for all entities other than individuals, that were taxable large/medium entities in the latest year lodged, to lodge 2015/16 income tax returns. The due date for companies and superannuation funds in this category to pay income tax was 1 Dec 2016. 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 2017	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 2015/16 income tax returns. The due date for these entities to pay income tax was 1 Dec 2016.

21 Jan 2017	Activity statements	Due date to lodge and pay monthly activity statements for December 2016 (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 2016. PAYG withholding for December 2016 (medium withholders). PAYG instalment for December 2016 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 2017.

21 Jan 2017	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the December 2016 quarter.

28 Jan 2017	Superannuation	Due date for employers to pay superannuation guarantee contributions for the December 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 Feb 2017. The SGC is not tax deductible.

31 Jan 2017	TFN/ABN reporting	Due date for the following entities to lodge quarterly reports for the December 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.

Date	Category	Description

21 Feb 2017	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 2016. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for December 2016. PAYG withholding for December 2016 (medium withholders). PAYG instalment for December 2016 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 2016 and January 2017.

21 Feb 2017	Activity statements	Due date to lodge and pay monthly activity statements for January 2017. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for January 2017. PAYG withholding for January 2017 (medium withholders). PAYG instalment for January 2017 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 2017	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 2015/16 income tax returns. The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2017. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.

28 Feb 2017	Income tax returns	Due date for all entities other than individuals, that are new registrant taxable or non-taxable large/medium entities, to lodge 2015/16 income tax returns. The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2017. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.

28 Feb 2017	Income tax returns	Due date for the following entities associated with consolidated groups to lodge 2015/16 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 2017	Income tax returns	Due date for new registrant (taxable or non-taxable) self-managed superannuation funds (SMSFs) to lodge 2015/16 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 2017	Activity statements	Due date to lodge and pay quarterly activity statements for the December 2016 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 2016 quarter. PAYG withholding: for December 2016 (medium withholders). for the December 2016 quarter (small withholders). PAYG instalment for the December 2016 quarter for quarterly PAYG instalment payers (2nd quarter of the 2016/17 income year). FBT instalment for the December 2016 quarter (3rd quarter of the 2016 FBT year).

28 Feb 2017	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 2016. The due date for entities that do have an income tax return obligation is the due date of the income tax return.

28 Feb 2017	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the December 2016 quarter (2nd quarter of the 2016/17 income year). Due date to lodge the instalment notice if varying the instalment amount.

28 Feb 2017	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jan 2017 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Date	Category	Description

21 Mar 2017	Activity statements	Due date to lodge and pay monthly activity statements for February 2017. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for February 2017. PAYG withholding for February 2017 (medium withholders). PAYG instalment for February 2017 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).

31 Mar 2017	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 2015/16 income tax returns and pay income tax.

31 Mar 2017	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 2015/16 income tax returns and pay income tax.

31 Mar 2017	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 2015/16 income tax returns. The due date for entities in this category to pay income tax is the date stated on their notice of assessment.

Date	Category	Description

21 Apr 2017	Activity statements	Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for March 2017. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for March 2017. PAYG withholding: for March 2017 (medium withholders). for the March 2017 quarter (small withholders). PAYG instalment: for March 2017 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million). for the March 2017 quarter for quarterly PAYG instalment payers (3rd quarter of the 2016/17 income year). FBT instalment for the March 2017 quarter (4th 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 to these entities (28 Apr 2017, or 26 May 2017 if lodged electronically through an agent).

21 Apr 2017	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the March 2017 quarter.

28 Apr 2017	Activity statements	Due date to lodge and pay quarterly activity statements for the March 2017 quarter (if lodged on paper). Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for the March 2017 quarter. PAYG withholding: for March 2017 (medium withholders). for the March 2017 quarter (small withholders). PAYG instalment for the March 2017 quarter for quarterly PAYG instalment payers (3rd quarter of the 2016/17 income year). FBT instalment for the March 2017 quarter (4th quarter of the 2017 FBT year). The due date to lodge and pay is 26 May 2017 if lodged electronically through a tax agent or BAS agent.

28 Apr 2017	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the March 2017 quarter (3rd quarter of the 2016/17 income year). Due date to lodge the instalment notice if varying the instalment amount.

28 Apr 2017	Superannuation	Due date for employers to pay superannuation guarantee contributions for the March 2017 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 2017. The SGC is not tax deductible.

30 Apr 2017	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 2017 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 2016 form with the dates changed.

30 Apr 2017	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 2016.

30 Apr 2017	TFN/ABN reporting	Due date for the following entities to lodge quarterly reports for the March 2017 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.

Date	Category	Description

15 May 2017	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 2017 concession, to lodge 2015/16 income tax returns. The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2017. 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 2017	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 2017. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.

21 May 2017	Activity statements	Due date to lodge and pay monthly activity statements for April 2017. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for April 2017. PAYG withholding for April 2017 (medium withholders). PAYG instalment for April 2017 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).

26 May 2017	Activity statements	Due date to lodge and pay quarterly activity statements for the March 2017 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 2017 quarter. PAYG withholding: for March 2017 (medium withholders). for the March 2017 quarter (small withholders). PAYG instalment for the March 2017 quarter for quarterly PAYG instalment payers (3rd quarter of the 2016/17 income year). FBT instalment for the March 2017 quarter (4th quarter of the 2017 FBT year). The due date to lodge and pay is 28 Apr 2017 if lodged on paper.

28 May 2017	FBT returns	Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2017 (if lodged on paper) and pay fringe benefits tax (if required). The due date to lodge and pay is 25 Jun 2017 if lodged electronically through a tax agent.

28 May 2017	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2017 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Date	Category	Description

5 June 2017	Income tax returns	Due date for all entities otherwise required to lodge on 15 May 2017 (excluding large/medium entities and head companies of consolidated groups) to lodge 2015/16 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 2015/16.

5 June 2017	Income tax returns	Due date for individuals and trusts otherwise required to lodge on 15 May 2017 to lodge 2015/16 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 2017	Activity statements	Due date to lodge and pay monthly activity statements for May 2017. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for May 2017. PAYG withholding for May 2017 (medium withholders). PAYG instalment for May 2017 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).

25 June 2017	FBT returns	Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2017 (if lodged electronically through a tax agent). The due date to lodge is 28 May 2017 if lodged on paper. The due date to pay fringe benefits tax (if required) is 28 May 2017 in all cases.

30 June 2017	End of financial year	Superannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2016/17 income year.

Date	Category	Description

14 Jul 2017	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 2017	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 2017	Activity statements	Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for June 2017. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for June 2017. PAYG withholding: for June 2017 (medium withholders). for the June 2017 quarter (small withholders). for the year ended 30 June 2017, from employee share schemes amounts where the employee did not quote a TFN or ABN. for the year ended 30 June 2017 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN. PAYG instalment: for June 2017 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million). for the June 2017 quarter for quarterly PAYG instalment payers (4th quarter of the 2016/17 income year). FBT instalment for the June 2017 quarter (1st quarter of the 201 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 2017, or 25 Aug 2017 if lodged electronically through an agent).

21 Jul 2017	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the June 2017 quarter.

21 Jul 2017	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 2017, or TPAR nil report if no payments were made.

28 Jul 2017	Activity statements	Due date to lodge and pay quarterly activity statements for the June 2017 quarter (if lodged on paper). Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for the June 2017 quarter. PAYG withholding: for June 2017 (medium withholders). for the June 2017 quarter (small withholders). for the year ended 30 June 2017, from employee share schemes amounts where the employee did not quote a TFN or ABN. for the year ended 30 June 2017 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN. PAYG instalment for the June 2017 quarter for quarterly PAYG instalment payers (4th quarter of the 2016/17 income year). FBT instalment for the June 2017 quarter (1st quarter of the 2017 FBT year). The due date to lodge and pay is 25 Aug 2017 if lodged electronically through a tax agent or BAS agent.

28 Jul 2017	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the June 2017 quarter (4th quarter of the 2016/17 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 2017	Superannuation	Due date for employers to pay superannuation guarantee contributions for the June 2017 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 2017. The SGC is not tax deductible.

31 July 2017	TFN/ABN reporting	Due date for the following entities to lodge quarterly reports for the June 2017 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 2017	Franking account tax return	Due date for June balancing companies (including New Zealand franking companies) to lodge the Franking account tax return 2017, 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 2018, they should lodge using the 2017 form by 30 Apr 2018.

Date	Category	Description

14 Aug 2017	PAYG withholding	Due date for the following entities to lodge the PAYG payment summary statement for the year ended 30 June 2017: 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 2017 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only).

14 Aug 2017	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 2017, 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 2017.

14 Aug 2017	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 2017.

21 Aug 2017	Activity statements	Due date to lodge and pay monthly activity statements for July 2017. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for July 2017. PAYG withholding for July 2017 (medium withholders). PAYG instalment for July 2017 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

25 Aug 2017	Activity statements	Due date to lodge and pay quarterly activity statements for the June 2017 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 2017 quarter. PAYG withholding: for June 2017 (medium withholders). for the June 2017 quarter (small withholders). for the year ended 30 June 2017, from employee share schemes amounts where the employee did not quote a TFN or ABN. for the year ended 30 June 2017 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN. PAYG instalment for the June 2017 quarter for quarterly PAYG instalment payers (4th quarter of the 2016/17 income year). FBT instalment for the June 2017 quarter (1st quarter of the 2018 FBT year). The due date to lodge and pay is 28 Jul 2017 if lodged on paper.

28 Aug 2017	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jul 2017 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Date	Category	Description

21 Sep 2017	Activity statements	Due date to lodge and pay monthly activity statements for August 2017. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for August 2017. PAYG withholding for August 2017 (medium withholders). PAYG instalment for August 2017 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

30 Sep 2017	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 2017, 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 2017	TFN reporting	Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year ended 30 June 2017 if amounts have been withheld from payments to beneficiaries.

Date	Category	Description

21 Oct 2017	Activity statements	Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for September 2017. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for September 2017. PAYG withholding: for September 2017 (medium withholders). for the September 2017 quarter (small withholders). PAYG instalment: for September 2017 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion). for the September 2017 quarter for quarterly PAYG instalment payers (1st quarter of the 2017/18 income year). FBT instalment for the September 2017 quarter (2nd quarter of the 2018 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 2017, or 25 Nov 2017 if lodged electronically through an agent).

21 Oct 2017	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2017 quarter.

21 Oct 2017	PAYG instalments	Due date to pay annual PAYG instalment notice for the year ended 30 June 2017. 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 2017	Activity statements	Due date to lodge and pay quarterly activity statements for the September 2017 quarter (if lodged on paper). Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for the September 2017 quarter. PAYG withholding: for September 2017 (medium withholders). for the September 2017 quarter (small withholders). PAYG instalment for the September 2017 quarter for quarterly PAYG instalment payers (1st quarter of the 2017/18 income year). FBT instalment for the September 2017 quarter (2nd quarter of the 2017 FBT year). The due date to lodge and pay is 25 Nov 2017 if lodged electronically through a tax agent or BAS agent.

28 Oct 2017	GST	Final date to change GST payment option for 2017/18 (from actual to instalments, or vice versa). Final date for eligible quarterly GST payers to elect to report GST annually for 2017/18.

28 Oct 2017	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the September 2017 quarter (1st quarter of the 2017/18 income year). Due date to lodge the instalment notice if varying the instalment amount.

28 Oct 2017	PAYG instalments	Final date to change PAYG instalment option for 2017/18 (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 2017/18.

28 Oct 2017	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 2017, for amounts withheld from payments to beneficiaries.

28 Oct 2017	Superannuation	Due date for employers to pay superannuation guarantee contributions for the September 2017 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 2017. The SGC is not tax deductible.

31 Oct 2017	Tax agents	Final date for new clients to appoint a tax agent for the year ended 30 June 2017. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.

31 Oct 2017	Income tax returns	Due date to lodge 2016/17 individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents.

31 Oct 2017	Income tax returns	Due date for all entities with one or more prior year returns outstanding to lodge 2016/17 income tax returns. If all outstanding prior year returns are lodged by this date, concessional due dates for 2016/17 returns lodged by tax agents will apply.

31 Oct 2017	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 2017.

31 Oct 2017	PAYG withholding	Due date for entities subject to PAYG withholding to lodge the following annual reports for the year ended 30 June 2017: 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 2017	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 2017.

31 Oct 2017	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 2017, if the payers were not required to lodge the PAYG payment summary statement for the year.

31 Oct 2017	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 2017.

31 Oct 2017	TFN/ABN reporting	Due date for the following entities to lodge quarterly reports for the September 2017 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 2017	Annual investment income reporting	Due date for the following entities to lodge the Annual investment income report (AIIR) for the year ended 30 June 2017: 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 2015/16 income tax returns.

Date	Category	Description

21 Nov 2017	Activity statements	Due date to lodge and pay monthly activity statements for October 2017. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for October 2017. PAYG withholding for October 2017 (medium withholders). PAYG instalment for October 2017 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

25 Nov 2017		Due date to lodge and pay quarterly activity statements for the September 2017 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 2017 quarter. PAYG withholding: for September 2017 (medium withholders). for the September 2017 quarter (small withholders). PAYG instalment for the September 2017 quarter for quarterly PAYG instalment payers (1st quarter of the 2017/18 income year). FBT instalment for the September 2017 quarter (2nd quarter of the 2018 FBT year). The due date to lodge and pay is 28 Oct 2017 if lodged on paper.

28 Nov 2017	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Oct 2017 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Date	Category	Description

01 Dec 2017	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 2017. The due date for these entities to lodge 2016/17 income tax returns is 15 Jan 2018.

01 Dec 2017	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 2017. The due date for these entities to lodge 2016/17 income tax returns is 15 Jan 2018.

01 Dec 2017	Income tax	Due date for companies and superannuation funds, that were required to lodge income tax returns on 31 Oct 2017, to pay income tax for the year ended 30 June 2017.

21 Dec 2017	Activity statements	Due date to lodge and pay monthly activity statements for November 2017. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for November 2017. PAYG withholding for November 2017 (medium withholders). PAYG instalment for November 2017 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

Date	Category	Description

15 Jan 2018	Income tax returns	Due date for all entities other than individuals, that were taxable large/medium entities in the latest year lodged, to lodge 2016/17 income tax returns. The due date for companies and superannuation funds in this category to pay income tax was 1 Dec 2017. 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 2018	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 2016/17 income tax returns. The due date for these entities to pay income tax was 1 Dec 2017.

21 Jan 2018	Activity statements	Due date to lodge and pay monthly activity statements for December 2017 (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 2017. PAYG withholding for December 2017 (medium withholders). PAYG instalment for December 2017 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 2018.

21 Jan 2018	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the December 2017 quarter.

28 Jan 2018	Superannuation	Due date for employers to pay superannuation guarantee contributions for the December 2017 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 2018. The SGC is not tax deductible.

31 Jan 2018	TFN/ABN reporting	Due date for the following entities to lodge quarterly reports for the December 2017 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.

Date	Category	Description

21 Feb 2018	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 2017. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for December 2017. PAYG withholding for December 2017 (medium withholders). PAYG instalment for December 2017 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 2017 and January 2018.

21 Feb 2018	Activity statements	Due date to lodge and pay monthly activity statements for January 2018. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for January 2018. PAYG withholding for January 2018 (medium withholders). PAYG instalment for January 2018 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 2018	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 2016/17 income tax returns. The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2018. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.

28 Feb 2018	Income tax returns	Due date for all entities other than individuals, that are new registrant taxable or non-taxable large/medium entities, to lodge 2016/17 income tax returns. The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2018. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.

28 Feb 2018	Income tax returns	Due date for the following entities associated with consolidated groups to lodge 2016/17 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 2018	Income tax returns	Due date for new registrant (taxable or non-taxable) self-managed superannuation funds (SMSFs) to lodge 2016/17 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 2018	Activity statements	Due date to lodge and pay quarterly activity statements for the December 2017 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 2016 quarter. PAYG withholding: for December 2017 (medium withholders). for the December 2017 quarter (small withholders). PAYG instalment for the December 2017 quarter for quarterly PAYG instalment payers (2nd quarter of the 2017/18 income year). FBT instalment for the December 2017 quarter (3rd quarter of the 2017 FBT year).

28 Feb 2018	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 2017. The due date for entities that do have an income tax return obligation is the due date of the income tax return.

28 Feb 2018	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the December 2017 quarter (2nd quarter of the 2017/18 income year). Due date to lodge the instalment notice if varying the instalment amount.

28 Feb 2018	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jan 2018 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Date	Category	Description

21 Mar 2018	Activity statements	Due date to lodge and pay monthly activity statements for February 2018. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for February 2018. PAYG withholding for February 2018 (medium withholders). PAYG instalment for February 2018 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).

31 Mar 2018	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 2016/17 income tax returns and pay income tax.

31 Mar 2018	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 2016/17 income tax returns and pay income tax.

31 Mar 2018	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 2016/17 income tax returns. The due date for entities in this category to pay income tax is the date stated on their notice of assessment.

Date	Category	Description

21 Apr 2018	Activity statements	Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for March 2018. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for March 2018. PAYG withholding: for March 2018 (medium withholders). for the March 2018 quarter (small withholders). PAYG instalment: for March 2018 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million). for the March 2018 quarter for quarterly PAYG instalment payers (3rd quarter of the 2017/18 income year). FBT instalment for the March 2018 quarter (4th quarter of the 2018 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 2018, or 26 May 2018 if lodged electronically through an agent).

21 Apr 2018	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the March 2018 quarter.

28 Apr 2018	Activity statements	Due date to lodge and pay quarterly activity statements for the March 2018 quarter (if lodged on paper). Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for the March 2018 quarter. PAYG withholding: for March 2018 (medium withholders). for the March 2018 quarter (small withholders). PAYG instalment for the March 2018 quarter for quarterly PAYG instalment payers (3rd quarter of the 2017/18 income year). FBT instalment for the March 2018 quarter (4th quarter of the 2018 FBT year). The due date to lodge and pay is 26 May 2018 if lodged electronically through a tax agent or BAS agent.

28 Apr 2018	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the March 2018 quarter (3rd quarter of the 2017/18 income year). Due date to lodge the instalment notice if varying the instalment amount.

28 Apr 2018	Superannuation	Due date for employers to pay superannuation guarantee contributions for the March 2018 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 2018. The SGC is not tax deductible.

30 Apr 2018	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 2018 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 2017 form with the dates changed.

30 Apr 2018	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 2017.

30 Apr 2018	TFN/ABN reporting	Due date for the following entities to lodge quarterly reports for the March 2018 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.

Date	Category	Description

15 May 2018	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 2018 concession, to lodge 2016/17 income tax returns. The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2018. 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 2018	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 2018. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.

21 May 2018	Activity statements	Due date to lodge and pay monthly activity statements for April 2018. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for April 2018. PAYG withholding for April 2018 (medium withholders). PAYG instalment for April 2018 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).

26 May 2018	Activity statements	Due date to lodge and pay quarterly activity statements for the March 2018 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 2018 quarter. PAYG withholding: for March 2018 (medium withholders). for the March 2018 quarter (small withholders). PAYG instalment for the March 2018 quarter for quarterly PAYG instalment payers (3rd quarter of the 2017/18 income year). FBT instalment for the March 2018 quarter (4th quarter of the 2018 FBT year). The due date to lodge and pay is 28 Apr 2018 if lodged on paper.

28 May 2018	FBT returns	Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2018 (if lodged on paper) and pay fringe benefits tax (if required). The due date to lodge and pay is 25 Jun 2018 if lodged electronically through a tax agent.

28 May 2018	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2018 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Date	Category	Description

5 June 2018	Income tax returns	Due date for all entities otherwise required to lodge on 15 May 2018 (excluding large/medium entities and head companies of consolidated groups) to lodge 2016/17 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 2016/17.

5 June 2018	Income tax returns	Due date for individuals and trusts otherwise required to lodge on 15 May 2018 to lodge 2016/17 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 2018	Activity statements	Due date to lodge and pay monthly activity statements for May 2018. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for May 2018. PAYG withholding for May 2018 (medium withholders). PAYG instalment for May 2018 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).

25 June 2018	FBT returns	Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2018 (if lodged electronically through a tax agent). The due date to lodge is 28 May 2018 if lodged on paper. The due date to pay fringe benefits tax (if required) is 28 May 2018 in all cases.

30 June 2018	End of financial year	Superannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2017/18 income year.

Date	Category	Description

14 Jul 2018	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 2018	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 2018	Activity statements	Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for June 2018. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for June 2018. PAYG withholding: for June 2018 (medium withholders). for the June 2018 quarter (small withholders). for the year ended 30 June 2018, from employee share schemes amounts where the employee did not quote a TFN or ABN. for the year ended 30 June 2018 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN. PAYG instalment: for June 2018 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million). for the June 2018 quarter for quarterly PAYG instalment payers (4th quarter of the 2017/18 income year). FBT instalment for the June 2018 quarter (1st quarter of the 201 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 2018, or 25 Aug 2018 if lodged electronically through an agent).

21 Jul 2018	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the June 2018 quarter.

21 Jul 2018	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 2018, or TPAR nil report if no payments were made.

28 Jul 2018	Activity statements	Due date to lodge and pay quarterly activity statements for the June 2018 quarter (if lodged on paper). Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for the June 2018 quarter. PAYG withholding: for June 2018 (medium withholders). for the June 2018 quarter (small withholders). for the year ended 30 June 2018, from employee share schemes amounts where the employee did not quote a TFN or ABN. for the year ended 30 June 2018 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN. PAYG instalment for the June 2018 quarter for quarterly PAYG instalment payers (4th quarter of the 2017/18 income year). FBT instalment for the June 2018 quarter (1st quarter of the 2018 FBT year). The due date to lodge and pay is 25 Aug 2018 if lodged electronically through a tax agent or BAS agent.

28 Jul 2018	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the June 2018 quarter (4th quarter of the 2017/18 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 2018	Superannuation	Due date for employers to pay superannuation guarantee contributions for the June 2018 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 2018. The SGC is not tax deductible.

31 July 2018	TFN/ABN reporting	Due date for the following entities to lodge quarterly reports for the June 2018 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 2018	Franking account tax return	Due date for June balancing companies (including New Zealand franking companies) to lodge the Franking account tax return 2018, 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 2019, they should lodge using the 2018 form by 30 Apr 2019.

Date	Category	Description

14 Aug 2018	PAYG withholding	Due date for the following entities to lodge the PAYG payment summary statement for the year ended 30 June 2018: 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 2018 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only).

14 Aug 2018	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 2018, 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 2018.

14 Aug 2018	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 2018.

21 Aug 2018	Activity statements	Due date to lodge and pay monthly activity statements for July 2018. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for July 2018. PAYG withholding for July 2018 (medium withholders). PAYG instalment for July 2018 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

25 Aug 2018	Activity statements	Due date to lodge and pay quarterly activity statements for the June 2018 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 2018 quarter. PAYG withholding: for June 2018 (medium withholders). for the June 2018 quarter (small withholders). for the year ended 30 June 2018, from employee share schemes amounts where the employee did not quote a TFN or ABN. for the year ended 30 June 2018 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN. PAYG instalment for the June 2018 quarter for quarterly PAYG instalment payers (4th quarter of the 2017/18 income year). FBT instalment for the June 2018 quarter (1st quarter of the 2019 FBT year). The due date to lodge and pay is 28 Jul 2018 if lodged on paper.

28 Aug 2018	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jul 2018 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Date	Category	Description

21 Sep 2018	Activity statements	Due date to lodge and pay monthly activity statements for August 2018. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for August 2018. PAYG withholding for August 2018 (medium withholders). PAYG instalment for August 2018 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

30 Sep 2018	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 2018, 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 2018	TFN reporting	Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year ended 30 June 2018 if amounts have been withheld from payments to beneficiaries.

Date	Category	Description

21 Oct 2018	Activity statements	Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for September 2018. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for September 2018. PAYG withholding: for September 2018 (medium withholders). for the September 2018 quarter (small withholders). PAYG instalment: for September 2018 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion). for the September 2018 quarter for quarterly PAYG instalment payers (1st quarter of the 2018/19 income year). FBT instalment for the September 2018 quarter (2nd quarter of the 2019 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 2018, or 25 Nov 2018 if lodged electronically through an agent).

21 Oct 2018	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2018 quarter.

21 Oct 2018	PAYG instalments	Due date to pay annual PAYG instalment notice for the year ended 30 June 2018. 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 2018	Activity statements	Due date to lodge and pay quarterly activity statements for the September 2018 quarter (if lodged on paper). Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for the September 2018 quarter. PAYG withholding: for September 2018 (medium withholders). for the September 2018 quarter (small withholders). PAYG instalment for the September 2018 quarter for quarterly PAYG instalment payers (1st quarter of the 2018/19 income year). FBT instalment for the September 2018 quarter (2nd quarter of the 2018 FBT year). The due date to lodge and pay is 25 Nov 2018 if lodged electronically through a tax agent or BAS agent.

28 Oct 2018	GST	Final date to change GST payment option for 2018/19 (from actual to instalments, or vice versa). Final date for eligible quarterly GST payers to elect to report GST annually for 2018/19.

28 Oct 2018	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the September 2018 quarter (1st quarter of the 2018/19 income year). Due date to lodge the instalment notice if varying the instalment amount.

28 Oct 2018	PAYG instalments	Final date to change PAYG instalment option for 2018/19 (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 2018/19.

28 Oct 2018	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 2018, for amounts withheld from payments to beneficiaries.

28 Oct 2018	Superannuation	Due date for employers to pay superannuation guarantee contributions for the September 2018 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 2018. The SGC is not tax deductible.

31 Oct 2018	Tax agents	Final date for new clients to appoint a tax agent for the year ended 30 June 2018. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.

31 Oct 2018	Income tax returns	Due date to lodge 2017/18 individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents.

31 Oct 2018	Income tax returns	Due date for all entities with one or more prior year returns outstanding to lodge 2017/18 income tax returns. If all outstanding prior year returns are lodged by this date, concessional due dates for 2017/18 returns lodged by tax agents will apply.

31 Oct 2018	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 2018.

31 Oct 2018	PAYG withholding	Due date for entities subject to PAYG withholding to lodge the following annual reports for the year ended 30 June 2018: 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 2018	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 2018.

31 Oct 2018	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 2018, if the payers were not required to lodge the PAYG payment summary statement for the year.

31 Oct 2018	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 2018.

31 Oct 2018	TFN/ABN reporting	Due date for the following entities to lodge quarterly reports for the September 2018 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 2018	Annual investment income reporting	Due date for the following entities to lodge the Annual investment income report (AIIR) for the year ended 30 June 2018: 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 2016/17 income tax returns.

Date	Category	Description

21 Nov 2018	Activity statements	Due date to lodge and pay monthly activity statements for October 2018. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for October 2018. PAYG withholding for October 2018 (medium withholders). PAYG instalment for October 2018 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

25 Nov 2018		Due date to lodge and pay quarterly activity statements for the September 2018 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 2018 quarter. PAYG withholding: for September 2018 (medium withholders). for the September 2018 quarter (small withholders). PAYG instalment for the September 2018 quarter for quarterly PAYG instalment payers (1st quarter of the 2018/19 income year). FBT instalment for the September 2018 quarter (2nd quarter of the 2019 FBT year). The due date to lodge and pay is 28 Oct 2018 if lodged on paper.

28 Nov 2018	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Oct 2018 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Date	Category	Description

01 Dec 2018	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 2018. The due date for these entities to lodge 2017/18 income tax returns is 15 Jan 2019.

01 Dec 2018	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 2018. The due date for these entities to lodge 2017/18 income tax returns is 15 Jan 2019.

01 Dec 2018	Income tax	Due date for companies and superannuation funds, that were required to lodge income tax returns on 31 Oct 2018, to pay income tax for the year ended 30 June 2018.

21 Dec 2018	Activity statements	Due date to lodge and pay monthly activity statements for November 2018. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for November 2018. PAYG withholding for November 2018 (medium withholders). PAYG instalment for November 2018 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

Date	Category	Description

15 Jan 2019	Income tax returns	Due date for all entities other than individuals, that were taxable large/medium entities in the latest year lodged, to lodge 2017/18 income tax returns. The due date for companies and superannuation funds in this category to pay income tax was 1 Dec 2018. 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 2019	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 2017/18 income tax returns. The due date for these entities to pay income tax was 1 Dec 2018.

21 Jan 2019	Activity statements	Due date to lodge and pay monthly activity statements for December 2018 (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 2018. PAYG withholding for December 2018 (medium withholders). PAYG instalment for December 2018 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 2019.

21 Jan 2019	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the December 2018 quarter.

28 Jan 2019	Superannuation	Due date for employers to pay superannuation guarantee contributions for the December 2018 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 2019. The SGC is not tax deductible.

31 Jan 2019	TFN/ABN reporting	Due date for the following entities to lodge quarterly reports for the December 2018 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.

Date	Category	Description

21 Feb 2019	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 2017. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for December 2018. PAYG withholding for December 2018 (medium withholders). PAYG instalment for December 2018 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 2018 and January 2019.

21 Feb 2019	Activity statements	Due date to lodge and pay monthly activity statements for January 2019. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for January 2019. PAYG withholding for January 2019 (medium withholders). PAYG instalment for January 2019 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 2019	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 2017/18 income tax returns. The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2019. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.

28 Feb 2019	Income tax returns	Due date for all entities other than individuals, that are new registrant taxable or non-taxable large/medium entities, to lodge 2017/18 income tax returns. The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2019. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.

28 Feb 2019	Income tax returns	Due date for the following entities associated with consolidated groups to lodge 2017/18 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 2019	Income tax returns	Due date for new registrant (taxable or non-taxable) self-managed superannuation funds (SMSFs) to lodge 2017/18 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 2019	Activity statements	Due date to lodge and pay quarterly activity statements for the December 2018 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 2017 quarter. PAYG withholding: for December 2018 (medium withholders). for the December 2018 quarter (small withholders). PAYG instalment for the December 2018 quarter for quarterly PAYG instalment payers (2nd quarter of the 2018/19 income year). FBT instalment for the December 2018 quarter (3rd quarter of the 2018 FBT year).

28 Feb 2019	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 2018. The due date for entities that do have an income tax return obligation is the due date of the income tax return.

28 Feb 2019	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the December 2018 quarter (2nd quarter of the 2018/19 income year). Due date to lodge the instalment notice if varying the instalment amount.

28 Feb 2019	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jan 2019 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Date	Category	Description

21 Mar 2019	Activity statements	Due date to lodge and pay monthly activity statements for February 2019. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for February 2019. PAYG withholding for February 2019 (medium withholders). PAYG instalment for February 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).

31 Mar 2019	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 2017/18 income tax returns and pay income tax.

31 Mar 2019	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 2017/18 income tax returns and pay income tax.

31 Mar 2019	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 2017/18 income tax returns. The due date for entities in this category to pay income tax is the date stated on their notice of assessment.

Date	Category	Description

21 Apr 2019	Activity statements	Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for March 2019. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for March 2019. PAYG withholding: for March 2019 (medium withholders). for the March 2019 quarter (small withholders). PAYG instalment: for March 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million). for the March 2019 quarter for quarterly PAYG instalment payers (3rd quarter of the 2018/19 income year). FBT instalment for the March 2019 quarter (4th quarter of the 2019 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 2019, or 26 May 2019 if lodged electronically through an agent).

21 Apr 2019	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the March 2019 quarter.

28 Apr 2019	Activity statements	Due date to lodge and pay quarterly activity statements for the March 2019 quarter (if lodged on paper). Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for the March 2019 quarter. PAYG withholding: for March 2019 (medium withholders). for the March 2019 quarter (small withholders). PAYG instalment for the March 2019 quarter for quarterly PAYG instalment payers (3rd quarter of the 2018/19 income year). FBT instalment for the March 2019 quarter (4th quarter of the 2019 FBT year). The due date to lodge and pay is 26 May 2019 if lodged electronically through a tax agent or BAS agent.

28 Apr 2019	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the March 2019 quarter (3rd quarter of the 2018/19 income year). Due date to lodge the instalment notice if varying the instalment amount.

28 Apr 2019	Superannuation	Due date for employers to pay superannuation guarantee contributions for the March 2019 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 2019. The SGC is not tax deductible.

30 Apr 2019	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 2019 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 2018 form with the dates changed.

30 Apr 2019	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 2018.

30 Apr 2019	TFN/ABN reporting	Due date for the following entities to lodge quarterly reports for the March 2019 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.

Date	Category	Description

15 May 2019	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 2019 concession, to lodge 2017/18 income tax returns. The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2019. 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 2019	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 2019. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.

21 May 2019	Activity statements	Due date to lodge and pay monthly activity statements for April 2019. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for April 2019. PAYG withholding for April 2019 (medium withholders). PAYG instalment for April 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).

26 May 2019	Activity statements	Due date to lodge and pay quarterly activity statements for the March 2019 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 2019 quarter. PAYG withholding: for March 2019 (medium withholders). for the March 2019 quarter (small withholders). PAYG instalment for the March 2019 quarter for quarterly PAYG instalment payers (3rd quarter of the 2018/19 income year). FBT instalment for the March 2019 quarter (4th quarter of the 2019 FBT year). The due date to lodge and pay is 28 Apr 2019 if lodged on paper.

28 May 2019	FBT returns	Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2019 (if lodged on paper) and pay fringe benefits tax (if required). The due date to lodge and pay is 28th May 2019.

28 May 2019	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2019 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Date	Category	Description

5 June 2019	Income tax returns	Due date for all entities otherwise required to lodge on 15 May 2019 (excluding large/medium entities and head companies of consolidated groups) to lodge 2017/18 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 2017/18.

5 June 2019	Income tax returns	Due date for individuals and trusts otherwise required to lodge on 15 May 2019 to lodge 2017/18 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 2019	Activity statements	Due date to lodge and pay monthly activity statements for May 2019. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for May 2019. PAYG withholding for May 2019 (medium withholders). PAYG instalment for May 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).

25 June 2019	FBT returns	Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2019 (if lodged electronically through a tax agent). The due date to lodge is 28 May 2019 if lodged on paper. The due date to pay fringe benefits tax (if required) is 28 May 2019 in all cases.

30 June 2019	End of financial year	Superannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2018/19 income year.

Date	Category	Description

14 Jul 2019	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 2019	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 2019	Activity statements	Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for June 2019. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for June 2019. PAYG withholding: for June 2019 (medium withholders). for the June 2019 quarter (small withholders). for the year ended 30 June 2019, from employee share schemes amounts where the employee did not quote a TFN or ABN. for the year ended 30 June 2019 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN. PAYG instalment: for June 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million). for the June 2019 quarter for quarterly PAYG instalment payers (4th quarter of the 2018/19 income year). FBT instalment for the June 2019 quarter (1st quarter of the 2019 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 2019, or 25 Aug 2019 if lodged electronically through an agent).

21 Jul 2019	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the June 2019 quarter.

21 Jul 2019	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 2019, or TPAR nil report if no payments were made.

28 Jul 2019	Activity statements	Due date to lodge and pay quarterly activity statements for the June 2019 quarter (if lodged on paper). Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for the June 2019 quarter. PAYG withholding: for June 2019 (medium withholders). for the June 2019 quarter (small withholders). for the year ended 30 June 2019, from employee share schemes amounts where the employee did not quote a TFN or ABN. for the year ended 30 June 2019 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN. PAYG instalment for the June 2019 quarter for quarterly PAYG instalment payers (4th quarter of the 2018/19 income year). FBT instalment for the June 2019 quarter (1st quarter of the 2019 FBT year). The due date to lodge and pay is 25 Aug 2019 if lodged electronically through a tax agent or BAS agent.

28 Jul 2019	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the June 2019 quarter (4th quarter of the 2018/19 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 2019	Superannuation	Due date for employers to pay superannuation guarantee contributions for the June 2019 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 2019. The SGC is not tax deductible.

31 July 2019	TFN/ABN reporting	Due date for the following entities to lodge quarterly reports for the June 2019 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 2019	Franking account tax return	Due date for June balancing companies (including New Zealand franking companies) to lodge the Franking account tax return 2019, 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 2020, they should lodge using the 2019 form by 30 Apr 2020.

Date	Category	Description

14 Aug 2019	PAYG withholding	Due date for the following entities to lodge the PAYG payment summary statement for the year ended 30 June 2019: 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 2019 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only).

14 Aug 2019	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 2019, 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 2019.

14 Aug 2019	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 2019.

21 Aug 2019	Activity statements	Due date to lodge and pay monthly activity statements for July 2019. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for July 2019. PAYG withholding for July 2019 (medium withholders). PAYG instalment for July 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

25 Aug 2019	Activity statements	Due date to lodge and pay quarterly activity statements for the June 2019 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 2019 quarter. PAYG withholding: for June 2019 (medium withholders). for the June 2019 quarter (small withholders). for the year ended 30 June 2019, from employee share schemes amounts where the employee did not quote a TFN or ABN. for the year ended 30 June 2019 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN. PAYG instalment for the June 2019 quarter for quarterly PAYG instalment payers (4th quarter of the 2018/19 income year). FBT instalment for the June 2019 quarter (1st quarter of the 2020 FBT year). The due date to lodge and pay is 28 Jul 2019 if lodged on paper.

28 Aug 2019	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jul 2019 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Date	Category	Description

21 Sep 2019	Activity statements	Due date to lodge and pay monthly activity statements for August 2019. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for August 2019. PAYG withholding for August 2019 (medium withholders). PAYG instalment for August 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

30 Sep 2019	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 2019, 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 2019	TFN reporting	Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year ended 30 June 2019 if amounts have been withheld from payments to beneficiaries.

Date	Category	Description

21 Oct 2019	Activity statements	Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for September 2019. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for September 2019. PAYG withholding: for September 2019 (medium withholders). for the September 2019 quarter (small withholders). PAYG instalment: for September 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion). for the September 2019 quarter for quarterly PAYG instalment payers (1st quarter of the 2019/20 income year). FBT instalment for the September 2019 quarter (2nd quarter of the 2020 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 2019, or 25 Nov 2019 if lodged electronically through an agent).

21 Oct 2019	Activity statements	Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2019 quarter.

21 Oct 2019	PAYG instalments	Due date to pay annual PAYG instalment notice for the year ended 30 June 2019. 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 2019	Activity statements	Due date to lodge and pay quarterly activity statements for the September 2019 quarter (if lodged on paper). Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for the September 2019 quarter. PAYG withholding: for September 2019 (medium withholders). for the September 2019 quarter (small withholders). PAYG instalment for the September 2019 quarter for quarterly PAYG instalment payers (1st quarter of the 2019/20 income year). FBT instalment for the September 2019 quarter (2nd quarter of the 2019 FBT year). The due date to lodge and pay is 25 Nov 2019 if lodged electronically through a tax agent or BAS agent.

28 Oct 2019	GST	Final date to change GST payment option for 2019/20 (from actual to instalments, or vice versa). Final date for eligible quarterly GST payers to elect to report GST annually for 2019/20.

28 Oct 2019	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the September 2019 quarter (1st quarter of the 2019/20 income year). Due date to lodge the instalment notice if varying the instalment amount.

28 Oct 2019	PAYG instalments	Final date to change PAYG instalment option for 2019/20 (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 2019/20.

28 Oct 2019	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 2019, for amounts withheld from payments to beneficiaries.

28 Oct 2019	Superannuation	Due date for employers to pay superannuation guarantee contributions for the September 2019 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 2019. The SGC is not tax deductible.

31 Oct 2019	Tax agents	Final date for new clients to appoint a tax agent for the year ended 30 June 2019. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.

31 Oct 2019	Income tax returns	Due date to lodge 2018/19 individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents.

31 Oct 2019	Income tax returns	Due date for all entities with one or more prior year returns outstanding to lodge 2018/19 income tax returns. If all outstanding prior year returns are lodged by this date, concessional due dates for 2018/19 returns lodged by tax agents will apply.

31 Oct 2019	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 2019.

31 Oct 2019	PAYG withholding	Due date for entities subject to PAYG withholding to lodge the following annual reports for the year ended 30 June 2019: 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 2019	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 2019.

31 Oct 2019	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 2019, if the payers were not required to lodge the PAYG payment summary statement for the year.

31 Oct 2019	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 2019.

31 Oct 2019	TFN/ABN reporting	Due date for the following entities to lodge quarterly reports for the September 2019 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 2019	Annual investment income reporting	Due date for the following entities to lodge the Annual investment income report (AIIR) for the year ended 30 June 2019: 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 2017/18 income tax returns.

Date	Category	Description

21 Nov 2019	Activity statements	Due date to lodge and pay monthly activity statements for October 2019. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for October 2019. PAYG withholding for October 2019 (medium withholders). PAYG instalment for October 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

25 Nov 2019		Due date to lodge and pay quarterly activity statements for the September 2019 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 2019 quarter. PAYG withholding: for September 2019 (medium withholders). for the September 2019 quarter (small withholders). PAYG instalment for the September 2019 quarter for quarterly PAYG instalment payers (1st quarter of the 2019/20 income year). FBT instalment for the September 2019 quarter (2nd quarter of the 2020 FBT year). The due date to lodge and pay is 28 Oct 2019 if lodged on paper.

28 Nov 2019	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Oct 2019 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

Date	Category	Description

01 Dec 2019	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 2019. The due date for these entities to lodge 2018/19 income tax returns is 15 Jan 2020.

01 Dec 2019	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 2019. The due date for these entities to lodge 2018/19 income tax returns is 15 Jan 2020.

01 Dec 2019	Income tax	Due date for companies and superannuation funds, that were required to lodge income tax returns on 31 Oct 2019, to pay income tax for the year ended 30 June 2019.

21 Dec 2019	Activity statements	Due date to lodge and pay monthly activity statements for November 2019. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for November 2019. PAYG withholding for November 2019 (medium withholders). PAYG instalment for November 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

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