Key Dates for July 2016 to December 2016

Key Dates for July to December 2016

Tax Blog

As some dates may vary, please ensure you contact the Australian Taxation Office to check any dates in question.

When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

14 July 2016

Employers must issue PAYG Withholding Payment Summaries to payees (that is, employees and other workers).

 

21 July 2016

June 2016 Monthly Activity Statement; – due date for lodging and paying.

 

28 July 2016

Quarter 4 – Activity Statement (BAS) for April – June 2016; – paper lodgments – due date for lodging and paying.

Quarter 4 – Instalment Notice for April – June 2016; – (form R, S or T), due date for payment. Lodgment is only required if you vary the instalment amount.

Quarter 4 – Super Guarantee Contributions for April – June 2016; – employers must make contributions to the fund by this date.

Employers who do not pay minimum super contributions for Qtr 4 by this date must pay the super guarantee charge and lodge a Superannuation Guarantee Charge Statement – quarterly (NAT 9599) by 28 August 2016.

Note: The super guarantee charge is not tax deductible.

 

14 August 2016

Employers must Lodge the PAYG withholding Payment Summary Annual Report.

 

21 August 2016

July 2016 Monthly Activity Statement; – due date for lodging and paying.

Final date for eligible monthly GST reporters to elect to report GST annually.

 

25 August 2016

Eligible Quarterly Activity Statement for April – June 2016; – due date for lodging and paying if you lodge using any of the following:

  • Electronic Commerce Interface (ECI)
  • Electronic Lodgment Service (ELS)
  • Tax Agent Portal
  • BAS Agent Portal
  • Practitioner Lodgment Service (PLS)

 

 28 August 2016

Lodge the Superannuation Guarantee Charge Statement; – If you as the employer did not pay enough contributions on time you will be required to lodge a Superannuation Guarantee Statement.

Please contact Our office for further information.

Building and Construction Industry; – Lodge Taxable Payments Annual Report

 

21 September 2016

August 2016 Monthly Activity Statement; – due date for lodging and paying.

 

30 September 2016

PAYG Withholding Payment Summary Annual Report; – due date for payers whose registered agent (BAS or TAX Agent) prepared the report.

 

21 October 2016

September 2016 Monthly Activity Statement; – due date for lodging and paying.

Annual PAYG Instalment Notice; – (form N) – due date for payment. You only need to lodge if you are varying the instalment amount or use the rate method to calculate the instalment.

 

28 October 2016

Quarter 1 – Activity Statement (BAS) for July – Sept 2016; – paper lodgments – due date for lodging and paying.

Quarter 1 – Instalment Notice for July – Sept 2016; (form R, S or T), due date for payment. Lodgment is only required if you vary the instalment amount.

Quarter 1 – Super Guarantee Contributions for July – Sept 2016; – employers must make contributions to the fund by this date.

Employers who do not pay minimum super contributions for Qtr 1 by this date must pay the super guarantee charge and lodge a Superannuation Guarantee Charge Statement – quarterly (NAT 9599) by 28  November 2016.

Note: The super guarantee charge is not tax deductible.

 

31 October 2016

Final date to appoint a new Tax Agent – Call us now on 07 5537 7700

Tax Returns due now – lodge Tax Return for all entities if one or more prior year returns were outstanding as at 30 June 2016.

Note: This means all prior year returns must be lodged, not just the immediate prior year.

 

Due for Lodging now – AIIR – Annual Investment Income Report.

Due for Lodging now – DASP – Departing Australia Superannuation Payments Annual Report.

Due for Lodging now – PAYG withholding Annual Report no ABN withholding (NAT 3448).

 

21 November 2016

October 2016 Monthly Activity Statement; – due date for lodging and paying.

 

25 November 2016

Eligible Quarterly Activity Statement for July to September 2016; – due date for lodging and paying if you lodge using any of the following:

  • Electronic Commerce Interface (ECI)
  • Electronic Lodgment Service (ELS)
  • Tax Agent Portal
  • BAS Agent Portal
  • Practitioner Lodgment Service (PLS)

 

28 November 2016

Lodge the Superannuation Guarantee Charge Statement;   lodge and pay the Super Guarantee Charge for quarter 1, 2016–17, 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 will still have to pay the remaining super guarantee charge.

Note: The super guarantee charge is not tax deductible.           

 

1 December 2016

Tax Return Lodgment, including Individuals, Companies and Super Funds; – where the tax return is not required earlier.

This is for all entities with a lodgment end date of 15 January 2017, this is for all large/medium taxpayers and head companies of consolidated groups.

Pay Income Tax For Companies and Super Funds; – when lodgment of the Tax return was due 31 October 2016.

 

21 December 2016

November 2016 Monthly Activity Statement; – due date for lodging and paying.