Financial Calendar

DateCategoryDescription
21 JulyJune 2017 Monthly activity statementLodge and pay June 2017 monthly activity statement.
21 JulyQuarter 4 2016-2017 Quarterly activity statementLodge and pay quarter 4, 2016–17 PAYG instalment activity statement for head companies of consolidated groups.
28 JulyQuarter 4 2016-2017 Quarterly activity statementLodge and pay quarter 4, 2016–17 activity statement if lodging by paper.
Pay quarter 4, 2016–17 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
28 JulySuperannuation - Quarter 4, 2016-2017Make super guarantee contributions for quarter 4, 2016–17 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 2017.

Note: The super guarantee charge is not tax deductible
14 AugustPAYG Withholding payment summary annual reportLodge 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 AugustJuly 2017 Monthly activity statementLodge and pay July 2017 monthly activity statement.
25 AugustJune 2017 Business Activity Statement Lodge and pay quarter 4, 2016–17 activity statement – if you lodge electronically.
28 AugustSuperannuationLodge and pay quarter 4, 2016–17 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.

Use the ATO's Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.
28 AugustTaxable Payments Annual ReportLodge Taxable payments annual report – building and construction industry.
21 SeptemberAugust 2017 Monthly activity statementLodge and pay August 2017 monthly activity statement.
30 SeptemberPAYG Withholding payment summary annual reportLodge 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.
21 OctoberAnnual Pay As You Go (PAYG) instalment noticePay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
21 OctoberSeptember 2017 Monthly activity statementLodge and pay September 2017 monthly activity statement.
28 OctoberSeptember 2017 Business activity statementLodge and pay quarter 1, 2017–18 activity statement if lodging by paper. Pay quarter 1, 2017–18 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.
28 OctoberSuperannuationMake super guarantee contributions for quarter 1, 2017–18 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 2017.
Note: The super guarantee charge is not tax deductible
28 OctoberTax ReturnsLodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2017.
Note: This means all prior year returns must be lodged, not just the immediate prior year.
If all outstanding prior year returns have been lodged by 31 October 2017, the lodgment program due dates will apply to the 2017 tax return.

SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.
28 OctoberSelf Managed Super FundsLodge 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 2017 due date.
21 NovemberOctober 2017 Monthly activity statementLodge and pay October 2017 monthly activity statement.
25 NovemberSuperannuationLodge and pay quarter 1, 2017–18 activity statement if you lodge electronically.
28 NovemberSuperannuationLodge and pay quarter 1, 2017–18 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.

Use the ATO's Super guarantee charge statement and calculator tool to work out the super guarantee charge and help prepare the Superannuation guarantee charge statement – quarterly.
1 DecemberIncome TaxPay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2018.
1 DecemberIncome TaxPay income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged. Lodgment of return is due 15 January 2018.
1 DecemberIncome TaxPay income tax for companies and super funds when lodgment of the tax return was due 31 October 2017.
21 DecemberNovember 2017 Monthly activity statementLodge and pay November 2017 monthly activity statement.
5 JanuaryTax ReturnLodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.

Payment for large/medium entities with a 15 January due date is:
- 1 December 2017 – for companies and super funds
- for trusts – as stated on their notice of assessment.

Note: You cannot self-assess a lodgment deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year.
5 JanuaryTax ReturnLodge 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 2017.
21 JanuaryPAYGLodge and pay quarter 2, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.
28 JanuarySuperannuationMake quarter 2, 2017–18 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 2018.
Note: The super guarantee charge is not tax deductible.
21 FebruaryDecember 2017 Business activity statement

January 2018 Monthly activity statement
Lodge and pay December 2017 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

Lodge and pay January 2018 monthly activity statement.
28 FebruaryTax ReturnsLodge 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 FebruaryTax ReturnsLodge 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 FebruaryTax ReturnsLodge 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 FebruaryTax ReturnsLodge tax return for large/medium new registrant (non-taxable) head company of a consolidated group.
28 FebruaryTax ReturnsLodge and pay Self-managed superannuation fund annual return(NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2017 due date at finalisation of a review of the SMSF at registration.

Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see Super lodgment.
28 FebruaryDecember 2017 Business activity statementLodge and pay quarter 2, 2017–18 activity statement for all lodgment methods.
28 FebruaryDecember 2017 Business activity statementPay quarter 2, 2017–18 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
28 FebruaryAnnual GST ReturnAnnual 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 FebruarySuperannuationLodge and pay quarter 2, 2017–18 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.

Use the ATO's Super guarantee charge statement and calculator tool to work out the super guarantee charge and help prepare the Superannuation guarantee charge statement – quarterly.
21 MarchFebruary 2018 Monthly activity statementLodge and pay February 2018 monthly activity statement.
31 MarchTax returnLodge 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 MarchTax returnLodge 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 MarchTax returnLodge 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 AprilPAYGLodge and pay quarter 3, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.
21 AprilMarch 2018 Monthly activity statementLodge and pay March 2018 monthly activity statement.
28 AprilMarch 2018 Business activity statementLodge and pay quarter 3, 2017–18 activity statement if lodging by paper.
28 AprilMarch 2018 Business activity statementPay quarter 3, 2017–18 instalment notice (form R, S or T).
Lodge the notice only if you are varying the instalment amount.
28 AprilSuperannuationMake super guarantee contributions for quarter 3, 2017–18 to the funds by this date.

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

Note: The super guarantee charge is not tax deductible.
15 MayTax ReturnsLodge 2017 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 2018 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 MayApril 2018 Monthly activity statementLodge and pay April 2018 monthly activity statement.
21 MayFringe Benefits TaxFinal 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 MayMarch 2018 Business activity statementLodge and pay eligible quarter 3, 2017–18 activity statements if you lodge electronically.
28 MayFringe Benefits TaxPay Fringe benefits tax annual return.
28 MaySuperannuationLodge and pay quarter 3, 2017–18 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.

Use the ATO's Super guarantee charge statement and calculator tool to work out the super guarantee charge and to help prepare the Superannuation guarantee charge statement – quarterly.
5 JuneTax returnsLodge tax return for all entities with a lodgment due date of 15 May 2018 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 JuneTax returnsLodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2018 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 JuneMay 2018 Monthly activity statementLodge and pay May 2018 monthly activity statement.
25 JuneFringe Benefits TaxLodge 2018 Fringe benefits tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 May.
30 JuneSuperannuationSuper guarantee contributions must be paid by this date to qualify for a tax deduction in the 2017–18 financial year.

Partners

  • Australian Bookkeepers Network
  • myob
  • xero
  • tax practitioners board
  • pure bookkeeping
  • calxa

© 2018 Summit Business Support. Web design and development by Web Esc