Key Dates

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Key Dates

14 July 2012
PAYG withholding 
Payers must issue PAYG withholding payment summaries to payees (ie employees and other workers).
21 July 2012
Activity statements 
Final date to lodge and pay June 2012 monthly activity statements.
21 July 2012
Activity statements 
Quarter 4 (April - June 2012) consolidated instalment activity statements - Final date for lodgment and payment by a head company of a consolidated group.
28 July 2012
Activity statements 
Final date to lodge and pay quarter 4 (April - June 2012) activity statements.
28 July 2012
PAYG instalments 
Quarter 4 (April - June 2012) instalment notices (forms R and T) - Final date for payment and, if varying the instalment amount, lodgment.
28 July 2012
GST instalments  
Quarter 4 (April - June 2012) instalment notices (forms S and T) - Final date for payment and, if varying the instalment amount, lodgment.
29 July 2012
Superannuation  
Superannuation guarantee contributions for quarter 4 2011-12 (1 April - 30 June) are to be made to the fund by this date.
If an employer fails to pay the minimum superannuation guarantee contributions for quarter 4 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) by 28 August 2012.
The SGC cannot be deducted from tax.
11 August 2012
Activity statements 
Final date to lodge and pay quarter 4 (April - June 2012) activity statements electronically. 
Refer to Lodge your activity statements online to see whether you are eligible for a later due date.
14 August 2012
PAYG withholding 
Final date to lodge the PAYG withholding payment summary annual report.
You can lodge this report on the first business day after the due date.
You can use this report to specify amounts withheld from salary, wages, and other payments. You do this at label W2 of the activity statement.
14 August 2012
Superannuation  
DASP data records that are part of the PAYG Withholding Payment Summary Annual report.
Lodgment or payment can be made on the first business day after the due date.
21 August 2012
Activity statements 
Final date to lodge and pay July 2012 monthly activity statements. 
Lodgment and payment can be made on the first business day after the due date.
21 August 2012
GST  
Final date for eligible monthly GST reporters to elect to report GST annually.
Lodgment or payment can be made on the first business day after the due date.
28 August 2012
Superannuation  
Superannuation guarantee charge statement - quarterly to be lodged and paid if required contributions were not made by the due date for quarter 4, 2011-12 (1 April - 30 June).
Lodgment and payment can be made on the first business day after the due date.
The SGC cannot be deducted from tax
28 August 2012
TFN report  
TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries during the 2010-11 income year - final date for lodgment.
21 September 2012
Activity statements  
Final date to lodge and pay August 2012 monthly activity statements.
30 September 2012
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 2010-11 - final date for lodgment.
21 October 2012
Activity statements  
Final date to lodge and pay September 2012 monthly activity statements.
21 October 2012
PAYG instalments  
Annual PAYG instalment notice - Final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.
If you have already lodged your annual income tax return, you should not vary your annual instalment.
21 October 2012
Activity statements  
Final date for head companies of consolidated groups to lodge and pay Quarter 1 (July - September 2012) PAYG instalment activity statement.
28 October 2012
Activity statements 
Final date to lodge and pay quarter 1 (July - September 2012) activity statements.
28 October 2012
GST instalments  
Final date for electing to pay GST by instalments (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 (2012-13).
28 October 2012
GST  
Final date for eligible quarterly GST reporters to elect to report GST annually.
28 October 2012
GST instalments  
Quarter 1 (July - September 2012) instalment notices - Forms S and T. Final date for payment and, if varying the instalment amount, lodgment.
28 October 2012
PAYG instalments  
Final date for eligible instalment reporters to elect to report annually (for June balancers).
28 October 2012
PAYG instalments 
Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2012 income year (for June balancers).
28 October 2012
PAYG instalments  
Quarter 1 (July - September 2012) instalment notices - Forms R and T. Final date for payment and, if varying the instalment amount, lodgment.
28 October 2012
Superannuation  
Superannuation guarantee contributions for quarter 1 2012-13 (1 July - 30 September) to be made to the fund by this date.
If an employer does not make the minimum superannuation guarantee contributions for quarter 1 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the ATO by 28 November 2012.
The SGC cannot be deducted from tax.
31 October 2012
Superannuation  
Final date to lodge DASP annual report.
31 October 2012
Superannuation 
Member contributions statement (paper or electronic) - Only applicable for APRA funds.
Lost members report for 1 January 2012 - 30 June 2012.
31 October 2012
PAYG withholding 
Final date to lodge the PAYG withholding where ABN not quoted – annual report.
You can use this to report amounts withheld because another entity did not quote their ABN. 
You do this at label W4 of the activity statement.
31 October 2012
PAYG withholding 
Final date to lodge your PAYG withholding from interest dividend and royalty payments paid to non residents – annual report. Payments of dividends, interest, and royalties to nonresidents are subject to withholding. These amounts are reported at label W3 of the activity statement.
31 October 2012
PAYG withholding 
Final date to lodge your PAYG withholding annual report – payments to foreign residents. Payments made to foreign residents for entertainment or sports activities, construction and related activities, and arranging casino gaming junket activities are subject to withholding. These amounts are reported at label W3 of the activity statement.
31 October 2012
GST  
BAS P - Annual GST return or Annual GST information report - Lodgment and payment (if required) is due when the income tax return is due.
If you use a tax agent, different lodgment and payment dates may apply.
31 October 2012
Income tax 
Final date to lodge individual, partnership, and trust income tax returns, unless an approved SAP has been granted.
31 October 2012
Income tax  
Income tax return lodgment due date for all June balancing company and superannuation funds where one or more prior-year returns were outstanding, as at 30 June 2012.
31 October 2012
Annual investment income reporting  
Final date to lodge the Annual Investment Income Report (AIIR) for all investment bodies.
31 October 2012
TFN report 
TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries - final date for lodgment.
11 November 2012
Activity statements 
Final date to lodge and pay Quarter 1 (July - September 2012) activity statements electronically. Refer to Lodge your activity statements online to see if you are eligible for this later due date.
21 November 2012
Activity statements  
Final date to lodge and pay October 2012 monthly activity statements.
28 November 2012
Superannuation  
Superannuation guarantee charge statement - quarterly - If required contributions were not made by the due date for quarter 1, 2012-13 (1 July - 30 September).
The SGC cannot be deducted from tax.
1 December 2012
Income tax 
Income tax payment due date for companies and superannuation funds that were taxable large or medium business clients in the previous year.
1 December 2012
Income tax 
Income tax payment due date for companies and superannuation funds that were required to lodge by 31 October 2012.
1 December 2012
Superannuation  
Payment of income tax for superannuation funds where one or more prior-year income tax returns are outstanding as at 30 June 2012. (Lodgment of return was due 31 October 2012.)
21 December 2012
Activity statements  
Final date to lodge and pay November 2012 monthly activity statements.
15 January 2013
Income tax  
Due date for lodgment of income tax returns for companies, superannuation funds, and trusts that were taxable large or medium business clients in the previous year and are not required to lodge earlier.
If you fail to lodge your 2012 return on time, your income tax return for 2013 will be due by 31 October 2013.
21 January 2013
Activity statements 
Final date to lodge and pay December 2012 monthly activity statements.
21 January 2013
Activity statements  
Quarter 2 (October - December 2012) consolidated instalment activity statements - Final date for lodgment and payment by a head company of a consolidated group.
29 January 2013
Superannuation  
Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2, 2012-13 (1 October - 31 December).
If an employer does not make the minimum superannuation guarantee contributions for quarter 2 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the Tax Office by 28 February 2013.
The SGC cannot be deducted from tax.
31 January 2013
TFN report  
TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries - final date for lodgment.
21 February 2013
Activity statements  
Final date to lodge and pay January 2013 monthly activity statements.
28 February 2013
Superannuation  
Superannuation guarantee charge statement - quarterly  if required contributions were not made by the due date for quarter 2, 2012-13 (1 October - 31 December).
The SGC cannot be deducted from tax.
28 February 2013
Activity statements  
Final date to lodge and pay Quarter 2 (October - December 2012) activity statements, including electronic lodgments.
28 February 2013
GST  
Final date to lodge and pay BAS P - Annual GST return or Annual GST information report (if required). This applies if you do not have an income tax return lodgment obligation.
28 February 2013
PAYG instalments  
Quarter 2 (October - December 2012) instalment notices - Forms R and T. Final date for payment, and, if varying the instalment amount, lodgment.
28 February 2013
GST instalments  
Quarter 2 (October – December 2012) instalment notices - Forms S and T. Final date for payment and, if varying the instalment amount, lodgment.
28 February 2013
Income tax 
Income tax return lodgment and payment due date for self-preparing entities that were not due at an earlier date.
28 February 2013
Income tax  
Income tax return lodgment and payment due date for large or medium entities and self-managed superannuation funds (taxable and non-taxable) that are new registrations.
28 February 2013
Income tax  
Income tax return lodgment due date for large or medium business trust clients that were not taxable in the previous year (includes new registrants).
21 March 2013
Activity statements  
Final date to lodge and pay February 2013 monthly activity statements.
21 April 2013
Activity statements  
Final date to lodge and pay March 2013 monthly activity statements.
21 April 2013
Activity statements 
Final date to lodge and pay Quarter 3 (January - March 2013) PAYG instalment activity statement for head companies of consolidated groups.
28 April 2013
Activity statements  
Final date to lodge and pay Quarter 3 (January - March 2013) activity statements.
28 April 2013
PAYG instalments 
Quarter 3 (January - March 2013) instalment notices - Forms R and T. Final date for payment and, if varying the instalment amount, lodgment.
28 April 2013
GST instalments 
Quarter 3 (January - March 2013) instalment notices - Forms S and T. Final date for payment and, if varying the instalment amount, lodgment.
28 April 2013
Superannuation  
Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3, 2012-13 (1 January - 31 March).
If an employer does not make the minimum superannuation guarantee contributions for quarter 3 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the Tax Office by 28 May 2013.
The SGC cannot be deducted from tax.
30 April 2013
Superannuation 

Lost members statement for the period 1 July 2012 - 31 December 2012.

30 April 2013
TFN report  
Quarter 3 (January - March 2013) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries - final date for lodgment.
12 May 2013
Activity statements 
Final date to lodge and pay quarter 3 (January - March 2013) activity statements.
Refer to Lodge your activity statements online to see whether you are eligible for this later due date.
21 May 2013
FBT return  
Due date for lodgment of 2013 FBT return and payment (if required).
21 May 2013
Activity statements  
Final date to lodge and pay April 2013 monthly activity statements.
28 May 2013
Superannuation  
Superannuation guarantee charge statement - quarterly (NAT 9599) - If required contributions were not made by the due date for quarter 3, 2012-13 (1 January - 31 March).
The SGC cannot be deducted from tax.
21 June 2013
Activity statements 
Final date to lodge and pay May 2013 monthly activity statements.
30 June 2013
 
End of financial year.
14 July 2013
PAYG withholding 
Payers must issue PAYG withholding payment summaries to payees (ie employees and other workers). Payment summaries must include details of reportable fringe benefits.
21 July 2013
Activity statements  

Final date to lodge activity statements for reporting and payment of:

GST, wine equalisation tax and luxury car tax by monthly GST reporters.
PAYG withheld from employee share scheme amounts for the year ended 30 June 2013 where the employee did not quote his/her TFN or ABN.
PAYG amounts withheld from payments during April to June 2013 by small PAYG withholders that are not deferred BAS payers.
PAYG amounts withheld from payments during June 2013 by medium PAYG withholders that are not deferred BAS payers.
The fourth PAYG instalment for the 2012/13 year by quarterly PAYG instalment payers that are not deferred BAS payers.
The first FBT instalment for the year ending 31 March 2014 for employers that are not deferred BAS payers.
21 July 2013
Commissioner 
Due date for investment bodies to pay to Commissioner amounts withheld during 2012/13 from certain deferred interest investments where TFN not quoted
28 July 2013
Activity statements 

Final date to lodge quarter 4 (April - June 2013) activity statements for reporting and payment of:

  • GST, wine equalisation tax and luxury car tax by quarterly GST reporters.
  • PAYG amounts withheld from payments during April to June 2013 by small PAYG withholders that are deferred BAS payers.
  • PAYG amounts withheld from payments during June 2013 by medium PAYG withholders that are deferred BAS payers.
  • The fourth PAYG instalment for the 2012/13 year by quarterly PAYG instalment payers that are deferred BAS payers.
  • The first FBT instalment for the year ending 31 March 2014 for employers that are deferred BAS payers.
28 July 2013
Superannuation  
Superannuation guarantee contributions for quarter 4 2012-13 (1 April - 30 June) are to be made to the fund by this date.
If an employer fails to pay the minimum superannuation guarantee contributions for quarter 4 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB).
The SGC cannot be deducted from tax.
31 July 2013
TFN reports 
Due date for investment bodies to lodge TFN reports for investments made during the June 2013 quarter where TFN quoted.
31 July 2013
Franking tax 
Due date for most companies to pay 2012/13 franking tax and lodge franking account return, if required
14 August 2013
PAYG withholding 
Final date to lodge the PAYG withholding payment summary annual report.
You can use this report to specify amounts withheld from salary, wages, and other payments. You do this at label W2 of the activity statement.
14 August 2013
Superannuation  
Due date for entities to give copies of payment summaries to Commissioner relating to superannuation lump sums, employment termination payments or departing Australia superannuation payments.
14 September 2013
ESS interests 
Due date for provider of ESS interests to give Commissioner a statement of ESS interests provided to employees in 2012/13.
21 August 2013
Activity statements  
Due date for lodgment of activity statements for reporting and payment of:

  • GST, wine equalisation tax and luxury car tax by monthly GST reporters.
  • PAYG amounts withheld from payments during July 2013 by medium PAYG withholders.
28 August 2013
Superannuation  
Superannuation guarantee charge statement - quarterly to be lodged and paid if required contributions were not made by the due date for quarter 4, 2011-13 (1 April - 30 June).
The SGC cannot be deducted from tax.
29 August 2013
Superannuation/FHSA  
Due date for life insurance companies to determine transfer value of complying superannuation/FHSA assets and segregated exempt assets and to value complying superannuation/FHSA liabilities and exempt life insurance policy liabilities
21 September 2013
Activity statements  
Due date for lodgment of activity statements for reporting and payment of:
  • GST, wine equalisation tax and luxury car tax by monthly GST reporters.
  • PAYG amounts withheld from payments during August 2013 by medium PAYG withholders.
21 October 2013
Activity statements  

Final date to lodge September 2013 monthly activity statements and pay:

  • GST, wine equalisation tax and luxury car tax by monthly GST reporters.
  • PAYG amounts withheld from payments during July to September 2013 by small PAYG withholders that are not deferred BAS payers.
  • PAYG amounts withheld from payments during September 2013 by medium PAYG withholders that are not deferred BAS payers.
  • The first PAYG instalment for the 2013/14 year by quarterly PAYG instalment payers that are not deferred BAS payers.
  • The second FBT instalment for the year ending 31 March 2014 for employers that are not deferred BAS payers.
21 October 2013
PAYG instalments  
Annual PAYG instalment notice - Final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.
If you have already lodged your annual income tax return, you should not vary your annual instalment.
28 October 2013
Activity statements 

Final date to lodge  quarter 1 (July - September 2013) activity statements and pay:

  • GST, wine equalisation tax and luxury car tax by monthly GST reporters.
  • PAYG amounts withheld from payments during July to September 2013 by small PAYG withholders that are not deferred BAS payers.
  • PAYG amounts withheld from payments during September 2013 by medium PAYG withholders that are not deferred BAS payers.
  • The first PAYG instalment for the 2013/14 year by quarterly PAYG instalment payers that are not deferred BAS payers.
  • The second FBT instalment for the year ending 31 March 2014 for employers that are not deferred BAS payers.
28 October 2013
Superannuation  
Superannuation guarantee contributions for quarter 1 2012-13 (1 July - 30 September) to be made to the fund by this date.
If an employer does not make the minimum superannuation guarantee contributions for quarter 1 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the ATO.
The SGC cannot be deducted from tax.
31 October 2013
Superannuation 
Due date for lodgment of member contributions statements by superannuation funds (non-SMSF).
31 October 2013
Superannuation 
Due date for lodgment of statements and payment of former temporary residents' unclaimed superannuation.
31 October 2013
PAYG withholding  
Due date for entities subject to PAYG withholding to forward annual report relating to: (a) payments for a supply where the recipient does not quote an ABN; (b) dividend, interest and royalty payments; (c) payments to foreign residents; (d) departing Australia superannuation payments; or (e) mining payments
31 October 2013
TFN  
Due date for investment bodies to lodge annual investment income reports, together with a reconciliation statement, relating to the 2012/13 year under TFN arrangements.
31 October 2013
TFN 
Due date for investment bodies to lodge TFN reports for investments made during the September quarter where TFN quoted.
31 October 2013
GST  
Due date for lodgment of annual 2012/13 GST return for instalment payers who are required to lodge tax returns by 31 October.
31 October 2013
Income tax  
Due date for lodgment of 2012/13 returns by individuals, trusts and partnerships. Special extension arrangements apply to returns for individuals, trusts and partnerships lodged by tax agents.
31 October 2013
Income tax  
Due date for lodgment of 2012/13 returns by companies and superannuation funds with two or more prior year returns outstanding.
31 October 2013
Annual investment income reporting  
Due date for most private companies to provide distribution statements to shareholders for 2012/13.
21 November 2013
Activity statements 
Due date for lodgment of activity statements for reporting and payment of:
  • GST, wine equalisation tax and luxury car tax by monthly GST reporters.
  • PAYG amounts withheld from payments during October 2013 by medium PAYG withholders.
28 November 2013
Superannuation 
Due date for lodgment of superannuation guarantee statement and payment of superannuation guarantee charge for July to September 2013 quarter.
1 December 2013
Income tax  
Income tax payment due date for companies and superannuation funds that were taxable large or medium business clients in the previous year.
1 December 2013
Income tax 
Income tax payment due date for companies and superannuation funds that were required to lodge by 31 October 2012.
21 December 2013
Activity statements 
Due date for lodgment of activity statements for reporting and payment of:
  • GST, wine equalisation tax and luxury car tax by monthly GST reporters.
  • PAYG amounts withheld from payments during November 2013 by medium PAYG withholders.
15 January 2014
Income tax  
Due date for lodgment of income tax returns for taxable large/medium business taxpayers as per latest year lodged (all entities other than individuals) due date for lodging, unless required earlier.
Payment for companies and super funds was due 1 December 2013. Payment for trusts in this category is due as per their notice of assessment.
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.

Income tax return for the taxable head company of a consolidated group (including new registrants) that has a member who has been deemed a large/medium business in the latest year lodged – due date for lodging unless required earlier.
Payment was due 1 December 2013.
21 January 2014
Activity statements 
Final date to lodge and pay December 2013 monthly activity statements, except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.
21 January 2014
Activity statements 
Final date for lodgment and payment by a head company of a consolidated group - quarter 2 (October - December 2013) consolidated instalment activity statements.
28 January 2014
Superannuation  

Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2, 2013-14 (1 October - 31 December).
If an employer does not make the minimum superannuation guarantee contributions for quarter 2 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the Tax Office by 28 February 2014. 
The SGC cannot be deducted from tax

31 January 2014
TFN report  
Final date for lodgment of the TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2013-2014.
21 February 2014
Activity statements 
Final date to lodge and pay January 2014 monthly activity statements.

Date for lodging and paying December 2013 monthly business activity statement for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.
28 February 2014
Superannuation  

Due date for lodging the Superannuation guarantee charge statement – quarterly  if required contributions were not made by the due date for quarter 2, 2013-14 (1 October - 31 December). 
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 will still have to pay the remaining super guarantee charge to the ATO.
The SGC cannot be deducted from tax.

28 February 2014
Activity statements 
Final date to lodge and pay Quarter 2 (October - December 2013) activity statements, including electronic lodgments.
28 February 2014
GST  
Due date for lodging (and paying if applicable) annual GST return or information report, if the taxpayer does not have an income tax return lodgment obligation.
If the taxpayer does have an income tax return obligation, this return or report must be lodged by the due date of the income tax return.
28 February 2014
PAYG instalments  
Final date for payment of quarter 2 (October - December 2013) installment notices (forms R, S or T). Lodgment is also required, if varying the installment amount.
28 February 2014
Income tax  
Due date for lodging income tax returns for non-taxable large/medium business taxpayers as per the latest year lodged (all entities other than 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 2014
Income tax  
Due date for lodging income tax returns for new registrant (taxable and non-taxable) large/medium business taxpayers.
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 2014
Income tax  
Due date for lodging income tax returns for non-taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium business in the latest year lodged.
Income tax return for any member of a consolidated group who exits the consolidated group during the year of income.
28 February 2014
Income tax 
Income tax return for new registrant (taxable and non-taxable) head company of a consolidated group.
28 February 2014
Income tax 
Due date for lodging and paying self-managed superannuation fund annual return for new registrant (taxable and non-taxable) self-managed super funds (SMSF).
There are special arrangements for newly registered self-managed super funds that do not have to lodge a return.
21 March 2014
Activity statements 
Final date to lodge and pay February 2014 monthly activity statements.
31 March 2014
Income tax 
Due date for lodging, unless due earlier, income tax returns for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium business taxpayers).
Payment for companies and super funds in this category is also due by this date.
31 March 2014
Income tax 
Due date for lodging, unless due earlier, income tax returns for the head company of a consolidated group without a member who has been deemed a large/medium business in the latest year lodged, but with a member who had total income in excess of $2 million in their latest year lodged.
Payment for companies in this category is also due by this date.
31 March 2014
Income tax 
Income tax return for individuals and trusts that were tax level 6 as per the latest year lodged, excluding large/medium business trusts.
Payment for individuals and trusts in this category is due as per their notice of assessment.
21 April 2014
Activity statements  
Final date to lodge and pay March 2014 monthly activity statements.
21 April 2014
Activity statements  
Final date to lodge and pay Quarter 3 (January - March 2014) PAYG instalment activity statement for head companies of consolidated groups.
28 April 2014
Activity statements  
Final date to lodge and pay Quarter 3 (January - March 2014) activity statements.
28 April 2014
PAYG instalments  
Final date to pay Quarter 3 (January - March 2014) instalment notices (forms R, S or T). Final date to lodge, if varying the instalment amount.
28 April 2014
Superannuation  
Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3, 2013-13 (1 January - 31 March).
If an employer does not make the minimum superannuation guarantee contributions for quarter 3 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the Tax Office by 28 May 2014.
The SGC cannot be deducted from tax.
30 April 2014
TFN report  
Final date to lodge Quarter 3 (January - March 2014) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries.
30 April 2014
Lost members report 
Lost members report for the period 1 July 2013 to 31 December 2013.
15 May 2014
Activity statements  

2013 income tax returns for all other entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2014 concession.
Due date for:

  • lodging
  • company and super funds to pay where required
  • individuals and trusts in this category to pay as per their notice of assessment.

 

21 May 2014
FBT return  
Final date for appointing a tax agent for a fringe benefits tax role. You must tell the ATO who your new clients are by this date to make sure they receive your lodgment and payment concessions for their fringe benefits tax returns.
21 May 2014
Activity statements  
Final date to lodge and pay April 2014 monthly activity statements.
26 May 2014
Activity statements 

Eligible quarterly activity statement, quarter 3, 2013–14 – due date for lodging and paying if you lodge via any of the following:

  • electronic commerce interface (ECI)
  • electronic lodgment service (ELS)
  • Tax Agent Portal
  • BAS Agent Portal
  • Standard Business Reporting.

 

5 June 2014
Income tax 

Income tax return lodgment where both of the following criteria are met:

  • non-taxable or refund as per latest year lodged
  • actual non–taxable or refund in the current year, unless due earlier.

This is for all entities with a lodgment end date of 15 May 2014, excluding large/medium business taxpayers and head companies of consolidated groups. This includes companies and super funds that were not due earlier and meet the above criteria.

5 June 2014
Income tax 
Income tax returns due for individuals and trusts with a lodgment end date of 15 May 2014 provided they also pay any liability due by this date.
This is not a lodgment end date but a concessional arrangement where you will not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date.
21 June 2014
Activity statements 
Final date to lodge and pay May 2014 monthly activity statements.
25 June 2014
FBT return 
2014 Fringe benefits tax annual return – lodgment due date for eligible tax agents with 25 or more FBT clients attached to their registered agent number as at 28 May 2014. Payment (if required) is due 28 May.
30 June 2014
End of financial year. 
Last day for appointing a registered agent for an activity statement role. You must tell us who your new clients are by this date to make sure their quarter 4 activity statements are linked to you.

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2013–14 financial year.