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2009 RETURNS – Now due for lodgement.
15 May 2010 - Latesest lodgment due date for Companies and Super Funds
5 June 2010 - All latest lodge date returns due for individual, partnership & trusts
Due date falling on a weekend or public holiday
Where a due date falls on a day that is not a business day (that is, the due date is a Saturday, a Sunday or a public holiday), lodgment or payment may be made on the first business day after the due date without incurring a penalty or general interest charge.
A business day means a day other than a Saturday or a Sunday, or a day that is a public holiday. A public holiday is a day that is a public holiday for the whole of any state or territory in Australia.
If a due date falls on a public holiday which is a public holiday for the whole of a state or territory, taxpayers in all states and territories are granted the deferred due date.
List of acronyms used
- ABN - Australian business number
- AIIR - Annual investment income report
- APRA - Australian Prudential Regulation Authority
- DASP - Departing Australia superannuation payment
- FBT - Fringe benefits tax
- GIC - General interest charge
- GST - Goods and services tax
- PAYG - Pay as you go withholding
- SAP - Substituted accounting period
- SGC - Superannuation guarantee charge
Key lodgement dates for businesses
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11 Aug 10
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Activity statements
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Quarter 4 (April - June 2010) activity statements: final date for electronic lodgment and payment. Refer to Lodge your activity statements online for information on your eligibility for this later due date.
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14 Aug 10
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PAYG withholding
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Final date for lodgment of the PAYG withholding payment summary annual report. Use this to report amounts withheld from salary and wages and other payments. These amounts are reported at label W2 of the activity statement.
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14 Aug 10
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Superannuation
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DASP data records that form part of the PAYG withholding payment summary annual report.
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21 Aug 10
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Activity statements
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July 2010 monthly activity statements: final date for lodgment and payment.
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21 Aug 10
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GST
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Final date for eligible monthly GST reporters to elect to report GST annually.
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28 Aug 10
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Superannuation
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Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) (if required contributions were not made by the due date) for quarter 4 2009-10 (1 April - 30 June) to be lodged and paid to the Tax Office. The SGC is not tax deductible.
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21 Sep 10
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Activity statements
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August 2010 monthly activity statements: final date for lodgment and payment.
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* Denotes lodgment or payment may be made on the first business day after the due date.
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21 Oct 10
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Activity statements
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September 2010 monthly activity statements: final date for lodgment and payment.
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21 Oct 10
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PAYG instalments
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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.
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21 Oct 10
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Activity statements
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Quarter 1 (July - September 2010) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group.
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21 Oct 10
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Activity statements
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Quarter 1 (July - September 2010) activity statements containing a monthly GST obligation: final date for lodgment and payment.
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28 Oct 10
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Activity statements
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Quarter 1 (July - September 2010) activity statements: final date for lodgment and payment.
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28 Oct 10
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GST instalments
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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 (2010-11).
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28 Oct 10
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GST
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Final date for eligible quarterly GST reporters to elect to report GST annually.
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28 Oct 10
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GST instalments
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Quarter 1 (July - September 2010) instalment notices – forms S and T. Final date for payment and, if varying instalment amount, lodgment.
Four-instalment payers pay 25% their instalment liabilities.
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28 Oct 10
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PAYG instalments
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Final date for eligible instalment reporters to elect to report annually for June balancers.
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28 Oct 10
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PAYG instalments
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Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2011 income year for June balancers.
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28 Oct 10
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PAYG instalments
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Quarter 1 (July - September 2010) instalment notices – forms R and T. Final date for payment and, if varying the instalment amount, lodgment.
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28 Oct 10
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Superannuation
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Superannuation guarantee contributions for quarter 1 2010-11 (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, PDF 136KB) with the Tax Office by 28 November 2009. The SGC is not tax deductible.
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31 Oct 10*
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Superannuation
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Final date for lodgment – DASP annual report.
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31 Oct 10*
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Superannuation
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Member contributions statement - paper or electronic - only applicable for APRA funds.
Lost members report for the period 1 January 2010 to 30 June 2010.
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31 Oct 10*
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PAYG withholding
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Final date for lodgment of the PAYG withholding where ABN not quoted – annual report (NAT 3448). Use this to report amounts withheld because another entity did not quote their ABN. These amounts are reported at label W4 of the activity statement.
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31 Oct 10*
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PAYG withholding
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Final date for lodgment of your PAYG withholding from interest dividend and royalty payments paid to non residents – annual report (NAT 7187). Payments of dividends, interest and royalties to non-residents are subject to withholding. These amounts are reported at label W3 of the activity statement.
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31 Oct 10*
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PAYG withholding
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Final date for lodgment of your PAYG withholding annual report – payments to foreign residents (NAT 12413). 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.
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31 Oct 10*
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GST
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Annual GST return (option 3) or Annual GST information report (option 2) 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.
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31 Oct 10*
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Income tax
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Final date for lodgment of individual, partnership and trust income tax returns, unless an approved SAP has been granted.
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31 Oct 10*
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Income tax
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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 2010.
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31 Oct 10*
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Annual investment income reporting
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Final date for lodgment of the Annual investment income report for all investment bodies.
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November 2010
* Denotes lodgment or payment may be made on the first business day after the due date.
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11 Nov 10
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Activity statements
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Quarter 1 (July - September 2010) activity statements: final date for electronic lodgment 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 10*
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Activity statements
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October 2010 monthly activity statements: final date for lodgment and payment.
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28 Nov 10*
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Superannuation
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Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) (if required contributions were not made by the due date) for quarter 1 2010-11 (1 July - 30 September). The SGC is not tax deductible.
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* Denotes lodgment or payment may be made on the first business day after the due date.
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01 Dec 10*
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Income tax
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Income tax payment due date for companies and superannuation funds that were taxable large/medium business clients in the immediate prior year.
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01 Dec 10*
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Income tax
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Income tax payment due date for companies and superannuation funds that were required to lodge by 31 October 2010.
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01 Dec 10*
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Superannuation
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Payment of income tax for superannuation funds where one or more prior-year income tax returns are outstanding as at 30 June 2010. (Lodgment of return was due 31 October 2010.)
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21 Dec 10*
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Activity statements
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November 2010 monthly activity statements: final date for lodgment and payment.
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15 Jan 11
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Income tax
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Due date for lodgment of income tax returns for companies, superannuation funds and trusts that were taxable large/medium business clients in the prior year and are not required to lodge earlier.
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21 Jan 11
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Activity statements
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December 2010 monthly activity statements: final date for lodgment and payment.
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21 Jan 11
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Activity statements
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Quarter 2 (October - December 2010) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group.
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21 Jan 11
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Activity statements
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Quarter 2 (October - December 2010) activity statements containing a monthly GST obligation: final date for lodgment and payment.
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28 Jan 11
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Superannuation
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Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2 2010-11 (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, PDF 136KB) with the Tax Office by 28 February 2011. The SGC is not tax deductible.
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* Denotes lodgment or payment may be made on the first business day after the due date.
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21 Feb 11*
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Activity statements
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January 2011 monthly activity statements: final date for lodgment and payment.
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28 Feb 11*
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Superannuation
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Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) (if required contributions were not made by the due date) for quarter 2 2010-11 (1 October - 31 December).
The SGC is not tax deductible.
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28 Feb 11*
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Activity statements
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Quarter 2 (October - December 2010) activity statements: final date for lodgment and payment, including electronic lodgments.
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28 Feb 11*
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GST
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Annual GST return (option 3) or Annual GST information report (option 2): final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.
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28 Feb 11*
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PAYG instalments
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Quarter 2 (October - December 2010) instalment notices – forms R and T. Final date for payment and, if varying the instalment amount, lodgment.
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28 Feb 11*
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GST instalments
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Quarter 2 (October – December 2010) instalment notices – forms S and T. Final date for payment and, if varying the instalment amount, lodgment.
Four-instalment payers to pay a further 25% of their instalment liability.
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28 Feb 11*
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Income tax
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Income tax return lodgment and payment due date for self-preparing entities that were not due at an earlier date.
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28 Feb 11*
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Income tax
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Income tax return lodgment and payment due date for large/medium entities and self-managed superannuation funds (taxable and non-taxable) that are new registrations.
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28 Feb 11*
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Income tax
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Income tax return lodgment due date for large/medium business trust clients that were non-taxable in the prior year (includes new registrants).
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21 Mar 11*
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Activity statements
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February 2011 monthly activity statements: final date for lodgment and payment.
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31 Mar 11
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Income tax
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Income tax return and payment for superannuation funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers).
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* Denotes lodgment or payment may be made on the first business day after the due date.
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21 Apr 11
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Activity statements
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March 2011 monthly activity statements: final date for lodgment and payment.
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21 Apr 11
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Activity statements
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Quarter 3 (January - March 2011) activity statements containing a monthly GST obligation: final date for lodgment and payment.
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21 Apr 11
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Activity statements
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Quarter 3 (January - March 2011) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group.
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28 Apr 11
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Activity statements
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Quarter 3 (January - March 2011) activity statements: final date for lodgment and payment.
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28 Apr 11
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PAYG instalments
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Quarter 3 (January - March 2011) instalment notices – forms R and T. Final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are required to pay 75% of instalment liability by this date).
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28 Apr 11
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GST instalments
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Quarter 3 (January - March 2011) instalment notices – forms S and T. Final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are required to pay 75% of instalment liability by this date).
Four-instalment payers to pay a further 25% of their instalment liability.
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28 Apr 11
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Superannuation
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Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3 2010-11 (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, PDF 136KB) with the Tax Office by 28 May 2011. The SGC is not tax deductible.
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30 Apr 11
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Superannuation
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Lost member report for the period 1 July 2010 to 31 December 2010.
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May 2011
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12 May 11
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Activity statements
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Quarter 3 (January - March 2011) activity statements: final date for electronic lodgment 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 11
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FBT return
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Due date for lodgment of 2011 FBT return and payment if required.
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21 May 11
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Activity statements
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April 2011 monthly activity statements: final date for lodgment and payment.
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28 May 11
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Superannuation
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Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) (if required contributions were not made by the due date) for quarter 3 2010-11 (1 January - 31 March).
The SGC is not tax deductible.
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21 Jun 11
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Activity statements
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May 2011 monthly activity statements: final date for lodgment and payment.
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30 Jun 11
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End of financial year.
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14 Jul 11
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PAYG withholding
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Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers).
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21 Jul 11
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Activity statements
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June 2011 monthly activity statements - final date for lodgment and payment.
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21 Jul 11
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Activity statements
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Quarter 4 (April - June 2011) activity statements containing a monthly GST obligation - final date for lodgment and payment.
To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.
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21 Jul 11
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Activity statements
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Quarter 4 (April - June 2011) consolidated instalment activity statements - final date for lodgment and payment by a head company of a consolidated group.
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28 Jul 11
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Activity statements
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Quarter 4 (April - June 2011) activity statements - final date for lodgment and payment.
To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.
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28 Jul 11
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PAYG instalments
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Quarter 4 (April - June 2011) instalment notices (forms R and T) - final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are also required to pay 25% of their PAYG instalment liabilities).
To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.
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28 Jul 11
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GST instalments
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Quarter 4 (April - June 2011) instalment notices (forms S and T) - final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are also required to pay 25% of their instalment liabilities, and four-instalment payers are also required to pay the final 25% of their instalment liabilities).
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28 Jul 11
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Superannuation
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Superannuation guarantee contributions for quarter 4 2010-11 (1 April - 30 June) are to be made to the fund by this date.
If an employer does not 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) with us by 28 August 2011. The SGC is not tax deductible.
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Key Lodgement Dates