Tax Calendar
The tax year seems like a never-ending list of things to report on and submit to the ATO.
Never miss an important date again, we’ve put together a quick guide of tax dates that may be applicable to you or your business in one easy spot.
Please note: This list of key dates is not comprehensive – it is a guide only. These dates have been sourced from the ATO website and apply to financial year ending on 30 June.
July | |
Date | Obligation |
21 July | Lodge and pay June monthly activity statement. |
Lodge and pay quarter 4, PAYG instalment activity statement for head companies of consolidated groups. | |
28 July | Lodge and pay quarter 4, activity statement if lodging by paper. Pay quarter 4, instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount. |
Make super guarantee contributions for quarter 4 to funds by this date. Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 August. Note: The super guarantee charge is not tax deductible | |
31 July | Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4. |
Lodge Venture capital deficit tax return for June balancers. | |
Lodge Franking account return for 30 June balancers if there is an amount payable. | |
August | |
Date | Obligation |
14 August | Lodge PAYG withholding payment summary annual report for: large withholders whose annual withholding is greater than $1 million payers who have no tax agent or BAS agent involved in preparing the report. |
21 August | Lodge and pay July monthly activity statement. |
25 August | Lodge and pay quarter 4, activity statement – if you lodge electronically. |
28 August | Lodge and pay quarter 4, Superannuation guarantee charge statement – quarterly if the employer did not pay enough contributions on time. Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge. Note: The super guarantee charge is not tax deductible. |
Lodge Taxable payments annual report – building and construction industry. | |
September | |
Date | Obligation |
21 September | Lodge and pay August monthly activity statement. |
30 September | Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent. If a payer has only closely held payees and their tax agent helps prepare their report, they may be eligible for a concession to lodge this report by the due date of their tax return. |
Lodge and pay August monthly activity statement. | |
Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent. If a payer has only closely held payees and their tax agent helps prepare their report, they may be eligible for a concession to lodge this report by the due date of their tax return. | |
Lodge Annual TFN withholding report if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries. | |
October | |
Date | Obligation |
21 October | Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment. |
Lodge and pay quarter 1, 18 PAYG instalment activity statement for head companies of consolidated groups. | |
Lodge and pay September monthly activity statement. | |
28 October | Lodge and pay quarter 1,–18 activity statement if lodging by paper. Pay quarter 1, instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount. |
Make super guarantee contributions for quarter 1, to funds by this date. Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 November. Note: The super guarantee charge is not tax deductible | |
Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the income year. | |
31 October | Final date to add new clients to your client list to ensure their tax return is covered by the lodgment program. Note: The lodgment program is a concession to registered agents. We can ask for documents to be lodged earlier than the concessional due dates. |
Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June. Note: This means all prior year returns must be lodged, not just the immediate prior year. If all outstanding prior year returns have been lodged by 31 October, the lodgment program due dates will apply to the tax return. SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date. | |
Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first year return has a 31 October due date. | |
Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October: Some prosecuted clients may have a different lodgment due date – refer to the letter you received for the applicable due date. Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment. Payment (if required) for companies and super funds in this category is due on 1 December. SMSFs in this category must lodge their complete Self-managed superannuation fund annual return (NAT 71226) by this date. | |
Lodge Annual investment income report (AIIR). | |
Lodge Departing Australia superannuation payments (DASP) annual report. | |
Lodge Franking account tax return when both the: return is a disclosure only (no amount payable) taxpayer is a 30 June balancer. | |
Lodge PAYG withholding annual report no ABN withholding (NAT 3448). | |
Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187). This report advises amounts withheld from payments to foreign residents for: interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR) royalty payments. | |
Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for: entertainment and sports activities construction and related activities arranging casino gaming junket activities. | |
Lodge lost members report for the period 1 January – 30 June. | |
Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1. | |
November | |
Date | Obligation |
21 November | Lodge and pay October monthly activity statement. |
25 November | Lodge and pay quarter 1, activity statement if you lodge electronically. |
28 November | Lodge and pay quarter 1, Superannuation guarantee charge statement – quarterly if the employer did not pay enough contributions on time. Employers lodging a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge. Note: The super guarantee charge is not tax deductible. |
December | |
Date | Obligation |
1 December | Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgement of return is due 15 January. |
Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged. Lodgement of return is due 15 January. | |
Pay income tax for companies and super funds when lodgment of the tax return was due 31 October. | |
21 December | Lodge and pay November monthly activity statement. |
January | |
Date | Obligation |
15 January | Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier Payment for large/medium entities with a 15 January due date is: 1 December – for companies and super funds for trusts – as stated on their notice of assessment. Note: You cannot request an agent assessed deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year. |
Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large/medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December. | |
21 January | Lodge and pay quarter 2, PAYG instalment activity statement for head companies of consolidated groups. |
Lodge and pay December monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically. | |
28 January | Make quarter 2, super guarantee contributions to funds by this date. Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 February. Note: The super guarantee charge is not tax deductible. |
31 January | Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2. |
February | |
Date | Obligation |
21 February | Lodge and pay December monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically. Lodge and pay January monthly activity statement. |
28 February | Lodge tax return for non-taxable large/medium entities as per the latest year lodged (except individuals). Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment. |
Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities (except individuals). Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment. | |
Lodge tax return for non-taxable head company of a consolidated group, including a new registrant, that has a member who has been deemed a large/medium entity in the latest year lodged. Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income. | |
Lodge tax return for large/medium new registrant (non-taxable) head company of a consolidated group. | |
Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October due date at finalisation of a review of the SMSF at registration. | |
Lodge and pay quarter 2, activity statement for all lodgment methods. | |
Pay quarter 2, installment notice (form R, S or T). Lodge the notice only if you vary the instalment amount. | |
Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation. If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return. | |
Lodge and pay quarter 2, Superannuation guarantee charge (SGC) statement – quarterly if the employer did not pay enough contributions on time. Employers lodging a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge. Note: The super guarantee charge is not tax deductible. | |
March | |
Date | Obligation |
21 March | Lodge and pay February monthly activity statement. |
31 March | Lodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large/medium taxpayers), unless the return was due earlier. Payment for companies and super funds in this category is also due by this date. |
Lodge tax return for the head company of a consolidated group (excluding large/medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier. Payment for companies in this category is also due by this date. | |
Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large/medium trusts. Payment for individuals and trusts in this category is due as advised on their notice of assessment. | |
April | |
Date | Obligation |
21 April | Lodge and pay quarter 3, PAYG instalment activity statement for head companies of consolidated groups. |
Lodge and pay March monthly activity statement. | |
28 April | Lodge and pay quarter 3, activity statement if lodging by paper. |
Pay quarter 3, instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount. | |
Make super guarantee contributions for quarter 3, to the funds by this date. Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 May. Note: The super guarantee charge is not tax deductible. | |
30 April | Lodge TFN report for closely held trusts if any beneficiaries quoted their TFNs to trustees in quarter 3. |
Lodge lost members report for the period 1 July to 31 December. | |
May | |
Date | Obligation |
15 May | Lodge tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June concession. Due date for: companies and super funds to pay if required. Note: Individuals and trusts in this category pay as advised on their notice of assessment. |
21 May | Lodge and pay April monthly activity statement. |
Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns. Lodge Fringe benefits tax annual return (if lodging by paper). | |
26 May | Lodge and pay eligible quarter 3, activity statements if you lodge electronically. |
28 May | Pay Fringe benefits tax annual return. |
Lodge and pay quarter 3, Superannuation guarantee charge statement – quarterly (NAT 9599) if the employer did not pay enough contributions on time. Employers lodging a Superannuation guarantee charge statement – quarterly (NAT 9599) can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge. Note: The super guarantee charge is not tax deductible. | |
June | |
Date | Obligation |
5 June | Lodge tax return for all entities with a lodgement due date of 15 May if the tax return is not required earlier and both of the following criteria are met: non-taxable or a credit assessment in latest year lodged non–taxable or receiving a credit assessment in the current year. Note: This includes companies and super funds, but excludes large/medium taxpayers and head companies of consolidated groups. |
Lodge tax returns due for individuals and trusts with a lodgement due date of 15 May provided they also pay any liability due by this date. Note: This is not a lodgement due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date. | |
21 June | Lodge and pay May monthly activity statement. |
25 June | Lodge Fringe benefits tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 May. |
30 June | Super guarantee contributions must be paid by this date to qualify for a tax deduction in the financial year. |