July 2016
| 14 Jul | PAYG withholding | Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers). |
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| 21 Jul | Activity statements | June monthly activity statements – final date for lodgement and payment.Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment. |
| 21 Jul | Activity statements | Quarter 4 (April-June ) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgement and payment. |
| 28 Jul | Activity statements | Quarter 4 (April-June ) activity statements – final date for lodgement and payment.Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment. |
| 28 Jul | PAYG instalments | Quarter 4 (April-June ) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgement. Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment. |
| 28 Jul | GST instalments | Quarter 4 (April-June ) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgement. |
| 28 Jul | Superannuation | Due date for payment of super guarantee contributions for quarter 4 (1 April – 30 June) in the previous financial year – contributions to be made to the fund by this date.If you do not pay minimum super contributions for quarter 4 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 August . The super guarantee charge is not tax deductible.. |
| 31 Jul | TFN report | Quarter 4 (April-June) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgement. |
August
| 11 Aug | Activity statements | Quarter 4 (April-June ) activity statements lodged electronically – final date for lodgement and payment.Refer to Lodge your activity statements online for information on your eligibility for this later due date.Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment. |
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| 14 Aug | PAYG withholding | PAYG withholding payment summary annual report – final date for lodgement.Use this to summarise all payments to your employees and other payees and the amounts withheld from salary and wages and other payments.These amounts should have been reported at labels W1 and W2 on previous financial year activity statements. |
| 21 Aug | Activity statements | July monthly activity statements – final date for lodgement and payment. |
| 21 Aug | GST | Final date for eligible monthly GST reporters to elect to report GST annually. |
| 28 Aug | Taxable payments annual report | Taxable payments annual report for businesses in the building and construction industry due for lodgement. |
September
| 21 Sep | Activity statements | August monthly activity statements – final date for lodgement and payment. |
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| 30 Sep | Annual TFN withholding report | Annual TFN withholding report for closely held trusts where a trustee has been required to withhold amounts from payments to beneficiaries during the previous financial year – final date for lodgement. |
October
| 21 Oct | Activity statements | September monthly activity statements – final date for lodgement and payment. |
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| 21 Oct | PAYG instalments | Annual PAYG instalment notice – final date for payment and, if using the rate method or varying the instalment amount, final date for lodgement. If you have already received your income tax assessment, you should not vary your annual instalment. |
| 21 Oct | Activity statements | Quarter 1 (July-September ) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgement and payment. |
| 28 Oct | Activity statements | Quarter 1 (July-September ) activity statements – final date for lodgement and payment. |
| 28 Oct | GST instalments | Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used.Final date for opting out of option 3 for the current financial year. |
| 28 Oct | GST | Final date for eligible quarterly GST reporters to elect to report GST annually. |
| 28 Oct | GST instalments | Quarter 1 (July-September ) instalment notices (forms S and T) – final date for payment and, if varying instalment amount, lodgement. |
| 28 Oct | PAYG instalments | Final date for eligible instalment reporters to elect to report annually for June balancers. |
| 28 Oct | PAYG instalments | Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2013 income year for June balancers. |
| 28 Oct | PAYG instalments | Quarter 1 (July-September 2013) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgement. |
| 28 Oct | Superannuation | Due date for payment of super guarantee contributions, for quarter 1 (1 July – 30 Sept) – contributions to be made to the fund by this date.If you do not pay minimum super contributions for quarter 1 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by28 November . The super guarantee charge is not tax deductible. |
| 28 Oct | Activity statements | Annual activity statement – TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries – final date for lodgement and payment. |
| 31 Oct | PAYG withholding | PAYG withholding where ABN not quoted – annual report – final date for lodgement. Use this to report amounts withheld because another entity did not quote their ABN.These amounts should have been reported at label W4 of activity statements. |
| 31 Oct | PAYG withholding | PAYG withholding from interest, dividends and royalties paid to non-residents – annual report – final date for lodgement. Use this to report payments of dividends, interest and royalties to non-residents that are subject to withholding, and the amounts withheld.These amounts should have been reported at label W3 on activity statements. |
| 31 Oct | PAYG withholding | PAYG withholding annual report – payments to foreign residents – final date for lodgement. Use this to report payments made to foreign residents for entertainment or sports activities, construction and related activities and arranging casino gaming junket activities, and the amounts withheld.These amounts should have been reported at label W3 on activity statements. |
| 31 Oct | GST | Annual GST return or Annual GST information report– lodgement and payment (if required) is due when the income tax return is due, for those who have an income tax obligation.If you use a tax agent, different lodgement and payment dates may apply. |
| 31 Oct | Income tax | Individual, partnership and trust income tax returns – final date for lodgement unless an approved SAP or a later lodgement date has been granted.Trusts that are medium to large taxpayers in the last year they lodged and have one prior year return overdue as at 30 June of the last financial year. |
| 31 Oct | Income tax | Lodgement of income tax returns for trusts, which did not lodge their income tax return on time for the previous financial year. |
| 31 Oct | Income tax | Income tax return lodgement due date for all June balancing companies where one or more prior-year returns were overdue, as at 30 June .Income tax returns lodgement due date for companies that did not lodge their income tax return on time for the previous financial year. |
| 31 Oct | TFN report | Quarter 1 (July-September ) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgement. |
| 31 Oct | Annual investment income reporting | Lodging the annual investment income report (AIIR) – final date for lodgement for all investment bodies. |
November
| 11 Nov | Activity statements | Quarter 1 (July-September ) activity statements lodged electronically – final date for lodgement and payment.Refer to Lodge your activity statements online for information on your eligibility for this later due date. |
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| 21 Nov | Activity statements | October monthly activity statements – final date for lodgement and payment. |
December
| 01 Dec | Income tax | Income tax payment due date for companies that were taxable medium to large clients in the immediate prior year.Income tax lodgement date for non full assessment company entities. Payment date is as per the notice of assessment. |
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| 01 Dec | Income tax | Income tax payment due date for companies that were required to lodge by 31 October. |
| 21 Dec | Activity statements | November monthly activity statements – final date for lodgement and payment. |
January 2017
| 15 Jan | Income tax | Due date for lodgement of income tax returns for companies and trusts that were taxable medium to large taxpayers in the prior year and are not required to lodge earlier.If you fail to lodge your current return on time your income tax return for the next financial year will be due by 31 October . |
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| 21 Jan | Activity statements | December monthly activity statements – final date for lodgement and payment. |
| 21 Jan | Activity statements | Quarter 2 (October-December ) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgement and payment. |
| 28 Jan | Superannuation | Due date for super guarantee contributions, for quarter 2, (1 Oct – 31 Dec) – contributions to be made to the fund by this date.If you do not pay minimum super contributions for quarter 2 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 February . The super guarantee charge is not tax deductible. |
| 31 Jan | TFN report | Quarter 2 (October-December ) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgement. |
February
| 21 Feb | Activity statements | January monthly activity statements – final date for lodgement and payment. |
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| 28 Feb | Activity statements | Quarter 2 (October-December ) activity statements – final date for lodgement and payment, including electronic lodgements. |
| 28 Feb | GST | Annual GST return or Annual GST information report – final date for lodgement and payment (if required) if you do not have an income tax return lodgement obligation. |
| 28 Feb | PAYG instalments | Quarter 2 (October-December ) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgement. |
| 28 Feb | GST instalments | Quarter 2 (October – December ) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgement. |
| 28 Feb | Income tax | Income tax return lodgement and payment due date for self-preparing entities that were not due at an earlier date.If you fail to lodge your previous financial year return on time your income tax return for the current financial year will be due by 31 October . |
| 28 Feb | Income tax | Income tax return lodgement and payment due date for medium to large companies (taxable and non-taxable) that are new registrations.If you fail to lodge your previous financial year return on time your income tax return for the current financial year will be due by 31 October . |
| 28 Feb | Income tax | Income tax return lodgement due date for medium to large trusts that were non-taxable in the latest year lodged unless required earlier. Lodgement due date for income tax returns for new registrant trusts unless required earlier.If you fail to lodge your previous financial year return on time your income tax return for the current financial year will be due by 31 October . |
March
| 21 Mar | Activity statements | February monthly activity statements – final date for lodgement and payment. |
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April
| 21 Apr | Activity statements | March monthly activity statements – final date for lodgement and payment. |
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| 21 Apr | Activity statements | Quarter 3 (January-March ) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgement and payment. |
| 28 Apr | Activity statements | Quarter 3 (January-March ) activity statements – final date for lodgement and payment. |
| 28 Apr | PAYG instalments | Quarter 3 (January-March ) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgement. |
| 28 Apr | GST instalments | Quarter 3 (January-March ) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgement. |
| 28 Apr | Superannuation | Due date for super guarantee contributions, for quarter 3, (1 Jan – 31 March) – contributions to be made to the fund by this date.If you do not pay minimum super contributions for quarter 3 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 May . The super guarantee charge is not tax deductible. |
| 30 Apr | TFN report | Quarter 3 (January-March ) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgement. |
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May
| 12 May | Activity statements | Quarter 3 (January-March ) activity statements lodged electronically – final date for lodgement and payment.Refer to Lodge your activity statements online for information on your eligibility for this later due date. |
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| 21 May | FBT return | FBT return – final date for lodgement and payment if required. |
| 21 May | Activity statements | April monthly activity statements – final date for lodgement and payment. |
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June
| 21 Jun | Activity statements | May monthly activity statements – final date for lodgement and payment. |
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| 30 Jun | End of financial year. |