Financial Calendar
| Date | Category | Description | ||||
|---|---|---|---|---|---|---|
| 21 July 2018 | BAS | Lodge and pay June 2018 monthly business activity statement | ||||
| 21 July 2018 | PAYG | Lodge and pay quarter 4, 2017–18 PAYG instalment activity statement for head companies of consolidated groups | ||||
| 28 July 2018 | BAS | Lodge and pay quarter 4, 2017–18 activity statement if lodging by paper | ||||
| 28 July 2018 | BAS | Pay quarter 4, 2017–18 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount. | ||||
| 28 July 2018 | Superannuation | Make super guarantee contributions for quarter 4, 2017–18 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 2018. Note: The super guarantee charge is not tax deductible | ||||
| 31 July 2018 | Trusts | Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2017–18. | ||||
| 31 July 2018 | Venture Capital | Lodge Venture capital deficit tax return for June balancers. | ||||
| 31 July 2018 | Franking Account | Lodge Franking account return for 30 June balancers if there is an amount payable. | ||||
| 31 July 2018 | Innovation Company Report | Lodge Early stage innovation company report. | ||||
| 14 August 2018 | PAYG | 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 2018 | BAS | Lodge and pay July 2018 monthly business activity statement. | ||||
| 25 August 2018 | BAS | Lodge and pay quarter 4, 2017–18 activity statement if you lodge electronically. | ||||
| 28 August 2018 | Superannuation | Lodge and pay quarter 4, 2017–18 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 | ||||
| 28 August 2018 | Taxable payments annual report | Lodge Taxable payments annual report – building and construction industry. | ||||
| 21 September 2018 | BAS | Lodge and pay August 2018 monthly business activity statement. | ||||
| 30 September 2018 | PAYG | 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. | ||||
| 30 September 2018 | Trusts | Lodge Annual TFN withholding report 2018 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries. | ||||
| 21 October 2018 | PAYG | Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment. | ||||
| 21 October 2018 | PAYG | Lodge and pay quarter 1, 2018–19 PAYG instalment activity statement for head companies of consolidated groups. | ||||
| 21 October 2018 | BAS | Lodge and pay September 2018 monthly business activity statement. | ||||
| 28 October 2018 | PAYG | Lodge and pay quarter 1, 2018–19 activity statement if lodging by paper. Pay quarter 1, 2018–19 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount. | ||||
| 28 October 2018 | Superannuation | Make super guarantee contributions for quarter 1, 2018–19 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 2018. | ||||
| 21 November 2018 | BAS | Lodge and pay October 2018 monthly business activity statement. | ||||
| 25 November 2018 | BAS | Lodge and pay quarter 1, 2018–19 activity statement if you lodge electronically. | ||||
| 28 November 2018 | Superannuation | Lodge and pay quarter 1, 2018–19 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 | ||||
| 1 December 2018 | Income tax | Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2019. | ||||
| 1 December 2018 | Income tax | Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged. Lodgment of return is due 15 January 2019. | ||||
| 1 December 2018 | Income tax | Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2018. | ||||
| 21 December 2018 | BAS | Lodge and pay November 2018 monthly business activity statement. | ||||
| 15 January 2019 | Tax Return | Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier. | ||||
| 15 January 2019 | Tax Return | Payment for large/medium entities with a 15 January due date is: - 1 December 2018 – 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. | ||||
| 15 January 2019 | Tax Return | 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 2018. | ||||
| 21 January 2019 | PAYG | Lodge and pay quarter 2, 2018–19 PAYG instalment activity statement for head companies of consolidated groups. | ||||
| 21 January 2019 | BAS | Lodge and pay December 2018 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically. | ||||
| 28 January 2019 | Superannuation | Make quarter 2, 2018–19 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 2019. Note: The super guarantee charge is not tax deductible. | ||||
| 31 January 2019 | Trusts | Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2018–19. | ||||
| 21 February 2019 | BAS | Lodge and pay December 2018 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically. | ||||
| 21 February 2019 | BAS | Lodge and pay January 2019 monthly business activity statement. | ||||
| 28 February 2019 | Tax Return | 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. | ||||
| 28 February 2019 | Tax Return | 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. | ||||
| 28 February 2019 | Tax Return | 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. | ||||
| 28 February 2019 | Tax Return | Lodge tax return for large/medium new registrant (non-taxable) head company of a consolidated group. | ||||
| 28 February 2019 | Superannuation | 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 2018 due date at finalisation of a review of the SMSF at registration. Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see Super lodgment. | ||||
| 28 February 2019 | BAS | Lodge and pay quarter 2, 2018–19 activity statement for all lodgment methods. | ||||
| 28 February 2019 | BAS | Pay quarter 2, 2018–19 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount. | ||||
| 28 February 2019 | GST return | 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. | ||||
| 28 February 2019 | Superannuation | Lodge and pay quarter 2, 2018–19 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. | ||||
| 21 March 2019 | BAS | Lodge and pay February 2019 monthly business activity statement. | ||||
| 31 March 2019 | Tax Return | 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. | ||||
| 31 March 2019 | Tax Return | 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. | ||||
| 31 March 2019 | Tax Return | 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 | ||||
| 21 April 2019 | PAYG | Lodge and pay quarter 3, 2018–19 PAYG instalment activity statement for head companies of consolidated groups. | ||||
| 21 April 2019 | BAS | Lodge and pay March 2019 monthly business activity statement. | ||||
| 28 April 2019 | BAS | Lodge and pay quarter 3, 2018–19 activity statement if lodging by paper. | ||||
| 28 April 2019 | BAS | Pay quarter 3, 2018–19 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount. | ||||
| 28 April 2019 | Superannuation | Make super guarantee contributions for quarter 3, 2018–19 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 2019. Note: The super guarantee charge is not tax deductible. | ||||
| 15 May 2019 | Tax Return | Lodge 2018 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 2019 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 2019 | BAS | Lodge and pay April 2019 monthly business activity statement. | ||||
| 21 May 2019 | FBT | 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 2019 | BAS | Lodge and pay eligible quarter 3, 2018–19 activity statements if you lodge electronically. | ||||
| 28 May 2019 | FBT | Pay Fringe benefits tax annual return. | ||||
| 28 May 2019 | Superannuation | Lodge and pay quarter 3, 2018–19 Superannuation guarantee charge statement - quarterly (NAT 9599) 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. | ||||
| 5 June 2019 | Tax Return | Lodge tax return for all entities with a lodgment due date of 15 May 2019 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. | ||||
| 5 June 2019 | Tax Return | Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2019 provided they also pay any liability due by this date. Note: This is not a lodgment 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 2019 | BAS | Lodge and pay May 2019 monthly business activity statement. | ||||
| 25 June 2019 | FBT | Lodge 2019 Fringe benefits tax annual return for tax agents if lodging electronically. Payment (if required) is due 28 May. | ||||
| 30 June 2019 | Superannuation | Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2018–19 financial year. |
