Key Dates

Key Dates

Date Category Description
1 July Grouping provisions From this date onwards grouping provisions cease to apply (with limited exceptions)
14 July PAYG Final date for payers of various payments covered by PAYG withholding made during the year to issue payment summaries to the recipients.
21 July Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by monthly GST reporters
  • Withheld PAYG for payments made during April to June of the current year by small PAYG withholders that are not deferred BAS payers.
  • Withheld PAYG for payments made during June of the current year by medium PAYG withholders that are not deferred BAS payers.
  • The fourth PAYG instalment for the current year by quarterly PAYG instalment payers that are not deferred BAS payers
  • The first FBT instalment for the year ending 31 March of next year for employers that are not deferred BAS payers.
21 July Investments Final day for investment bodies to pay to Commissioner amounts withheld during the current year from certain deferred interest investments where TFN is not quoted.
28 July Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by quarterly GST reporters
  • Withheld PAYG for payments made during April to June of the current year by small PAYG withholders that are deferred BAS payers.
  • Withheld PAYG for payments made during June of the current year by medium PAYG withholders that are deferred BAS payers.
  • The fourth PAYG instalment for the current year by quarterly PAYG instalment payers that are deferred BAS payers
  • The first FBT instalment for the year ending 31 March of next year for employers that are deferred BAS payers.
31 July Investments Final day for investment bodies to lodge TFN reports for investments made during the June quarter where TFN quoted
31 July Franking Final date for most companies to pay current year franking deficit tax.
     
    Please note:

  • These dates generally apply to taxpayers that balance at 30 June.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

 

 

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

  • Work or services payments
  • Benefit and compensation payments
  • Alienated personal services payments
  • Retirement payments and annuities or pensions
  • Non-cash benefits
  • Reportable fringe benefits
14 August Superannuation Due date for lodgment of superannuation guarantee statement and payment of superannuation guarantee charge for April to June of current year.
15 August Superannuation Superannuation contributions surcharge assessments issued by commissioner.
21 August Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by monthly GST reporters
  • Withheld PAYG for payments during July by medium PAYG withholders
29 August PST Final date for life insurance companies to verify transfer value of virtual PST assets and to value virtual PST liabilities and exempt life insurance policy liabilities.
     
    Please note:

  • These dates generally apply to taxpayers that balance at 30 June.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

 

 

     
15 September Superannuation Final date for payment of superannuation contributions surcharge for August assessments.
15 September Member Contributions Statement Final date for lodging amended Member Contributions Statement for assessments for November of current year.
21 September Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by monthly GST reporters
  • Withheld PAYG for payments during August by medium PAYG withholders
22 September Superannuation Due date for November of current year Assessment Variation Advice Statement for Superannuation contributions surcharge.
28 September PST Final date for life insurance companies to transfer out excess virtual PST assets
     
    Please note:

  • These dates generally apply to taxpayers that balance at 30 June.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

 

 

     
21 October Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by monthly GST reporters
  • Withheld PAYG for payments made during July to September of the current year by small PAYG withholders that are not deferred BAS payers.
  • Withheld PAYG for payments made during September of the current year by medium PAYG withholders that are not deferred BAS payers.
  • The first PAYG instalment for the next year by quarterly PAYG instalment payers that are not deferred BAS payers
  • The second FBT instalment for the year ending 31 March of next year for employers that are not deferred BAS payers.

Due date for payment of annual PAYG instalment for current year.
28 October Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by quarterly GST reporters
  • Withheld PAYG for payments made during July to September of the current year by small PAYG withholders that are deferred BAS payers.
  • Withheld PAYG for payments made during September of the current year by medium PAYG withholders that are deferred BAS payers.
  • The first PAYG instalment for the next year by quarterly PAYG instalment payers that are deferred BAS payers
  • The second FBT instalment for the year ending 31 March of next year for employers that are deferred BAS payers.
28 October Superannuation Final date for superannuation guarantee contributions for July to September of current year.
31 October PAYG Due date for entities subject to PAYG withholding to forward annual report relating to:

  • Payments for a supply where the recipient does not quote an ABN
  • Dividend, interest and royalty payments
  • Mining payments
31 October Investments Final date for investment bodies to lodge annual investment income reports, together with a reconciliation statement relating to the current year under TFN arrangements

Final day for investment bodies to lodge TFN reports for investments made during the September quarter where TFN quoted
31 October Income Tax Due date for lodgment of current year returns by individuals, trusts and partnerships
31 October GST Due date for lodgment of annual current year GST return for instalment payers required to lodge tax returns by 31 October
31 October Distribution Statements Final date for most private companies to provide distribution statements to shareholders for the current year.
     
    Please note:

  • These dates generally apply to taxpayers that balance at 30 June.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

 

 

     
14 November Superannuation Due date for lodgment of superannuation guarantee statement and payment of superannuation guarantee charge for July to September of current year.
15 November Superannuation Superannuation contributions surcharge assessments issued by commissioner.
21 November Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by monthly GST reporters
  • Withheld PAYG for payments during October by medium PAYG withholders
     
    Please note:

  • These dates generally apply to taxpayers that balance at 30 June.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

 

 

     
15 December Member Contributions Statement Final date for lodging amended Member Contributions Statement for assessments for February of next year.
15 December Superannuation Final date for payment of superannuation contributions surcharge for November assessments.
21 December Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by monthly GST reporters
  • Withheld PAYG for payments during November by medium PAYG withholders
22 December Superannuation Due date for February of next year Assessment Variation Advice Statement for Superannuation contributions surcharge.
     
    Please note:

  • These dates generally apply to taxpayers that balance at 30 June.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

 

 

     
15 January Income Tax
  • Due date for lodgment of previous year returns by companies and superannuation funds with a turnover greater than $10m.
21 January Activity Statement Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by monthly GST reporters
  • Withheld PAYG for payments during October to December of previous year by small PAYG withholders that are not deferred BAS payers.
  • Withheld PAYG for payments during December of previous year for medium PAYG withholders that are not deferred BAS payers.
  • The second PAYG instalment for the previous year by quarterly PAYG instalment payers that are not deferred BAS payers.
  • The third instalment of FBT for the year ending 31 March of the current year for employers that are not BAS payers.
28 January Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by quarterly GST reporters
  • Withheld PAYG for payments made during July to September of the current year by small PAYG withholders that are deferred BAS payers.
  • Withheld PAYG for payments made during September of the current year by medium PAYG withholders that are deferred BAS payers.
  • The first PAYG instalment for the next year by quarterly PAYG instalment payers that are deferred BAS payers
  • The second FBT instalment for the year ending 31 March of next year for employers that are deferred BAS payers.
28 January Superannuation Due date for superannuation guarantee contributions for October to December of previous year.
31 January Investments Last day for investment bodies to lodge TFN reports for investments made during December quarter of the previous year where TFN is quoted
     
    Please note:

  • These dates generally apply to taxpayers that balance at 30 June.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

 

 

     
14 February Superannuation Due date for lodgment of superannuation guarantee statement and payment of superannuation guarantee charge for October to December of previous year.
15 February Superannuation Superannuation contributions surcharge assessments issued by commissioner.
21 February Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by monthly GST reporters
  • Withheld PAYG for payments during January by medium PAYG withholders
28 February Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by quarterly GST reporters
  • Withheld PAYG for payments during October to December of previous year by small PAYG withholders that are deferred BAS payers.
  • Withheld PAYG for payments made during December of previous year by medium PAYG withholders that are deferred BAS payers.
  • The second PAYG instalment for the current year by quarterly PAYG instalment payers that are deferred BAS payers
  • The third FBT instalment for the year ending 31 March of current year for employers that are deferred BAS payers.
28 February GST Final date for lodgment of annual GST return or Annual Information Report for some GST payers if an annual tax return is not required to be lodged.
     
    Please note:

  • These dates generally apply to taxpayers that balance at 30 June.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

 

 

     
2 March Income Tax Due date for lodgment of previous year returns by new companies and superannuation funds.
2 March Income Tax Due date for lodgment of previous year returns by companies and superannuation funds with a turnover between $2m and $10m.
15 March Superannuation Final date for payment of superannuation contributions surcharge for February assessments.
15 March Member Contributions Statement Final date for lodging amended Member Contributions Statement for assessments for May of current year.
21 March Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by monthly GST reporters
  • Withheld PAYG for payments during February by medium PAYG withholders
22 March Superannuation Due date for May of current year Assessment Variation Advice Statement for Superannuation contributions surcharge.
     
    Please note:

  • These dates generally apply to taxpayers that balance at 30 June.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

 

 

     
21 April Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by monthly GST reporters
  • Withheld PAYG for payments made during January to March of the current year by small PAYG withholders that are not deferred BAS payers.
  • Withheld PAYG for payments made during March of the current year by medium PAYG withholders that are not deferred BAS payers.
  • The third PAYG instalment for the current year by quarterly PAYG instalment payers that are not deferred BAS payers
  • The fourth FBT instalment for the year ending 31 March of current year for employers that are not deferred BAS payers.
28 April Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by quarterly GST reporters
  • Withheld PAYG for payments made during July to September of the current year by small PAYG withholders that are deferred BAS payers.
  • Withheld PAYG for payments made during September of the current year by medium PAYG withholders that are deferred BAS payers.
  • The first PAYG instalment for the next year by quarterly PAYG instalment payers that are deferred BAS payers
  • The second FBT instalment for the year ending 31 March of next year for employers that are deferred BAS payers.
28 April Superannuation Final date for superannuation guarantee contributions for January to March of current year.

Superannuation guarantee shortfall amounts for both the July to September and October to December quarters of the previous year must be paid in full to avoid incurring surplus charges.
30 April Investments Last day for investment bodies to lodge TFN reports for investments made during the March quarter of the current year where TFN is quoted
     
    Please note:

  • These dates generally apply to taxpayers that balance at 30 June.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

 

 

     
14 May Income Tax Due date for lodgment of previous year returns by companies and superannuation funds with a turnover of less than $2m.
14 May Superannuation Due date for lodgment of superannuation guarantee statement and payment of superannuation guarantee charge for January to March of current year.
15 May Superannuation Superannuation contributions surcharge assessments issued by commissioner.
21 May Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by monthly GST reporters
  • Withheld PAYG for payments during April by medium PAYG withholders
28 May FBT Due date for FBT lodgment and payment for year ended 31 March of current year (amount reduced by any instalments already paid)
     
    Please note:

  • These dates generally apply to taxpayers that balance at 30 June.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

 

 

     
3 June Income Tax Due date for lodgment of previous year returns by non-taxable companies and superannuation funds
15 June Superannuation Final date for payment of superannuation contributions surcharge for May assessments.
15 June Member Contributions Statement Final date for lodging amended Member Contributions Statement for assessments for May of current year.
21 June Activity Statements Final date for lodgment of activity statements relating to reporting and payment of:

  • GST, WET and luxury car tax by monthly GST reporters
  • Withheld PAYG for payments during May by medium PAYG withholders
22 June Superannuation Due date for August of current year Assessment Variation Advice Statement for Superannuation contributions surcharge.
30 June Financial year Final date for late balancing company to choose to have its franking deficit liability determined at 30 June instead of the end of its financial year
    End of financial year
     
    Please note:

  • These dates generally apply to taxpayers that balance at 30 June.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

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Australia
Phone: +61 2 9689 2255
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