Key Dates for January 2017 to June 2017

Key Dates  to Remember

dates to remember

Key Dates for January 2017 to June 2017, 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.

15 January 2017

Lodge 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 2017 due date is:

  • 1 December 2016 for Companies and Super Funds;
  • as stated on the Notice of Assessment for Trusts.

21 January 2017

December 2016 Monthly Activity Statement; – due date for lodging and paying, except for small business clients (that is up to 10 million turnover) who report GST monthly and lodge electronically.

28 January 2017

Quarter 2 – Super Guarantee Contributions for October to December 2016; – employers must make contributions to the fund by this date.

 

Employers who do not pay minimum super contributions by this date must pay the Super Guarantee Charge and lodge a Superannuation Guarantee Charge Statement – quarterly (NAT 9599) by 28 February 2017.

 

Note: The super guarantee charge is not tax deductible.

 

21 February 2017

January 2017 Monthly Activity Statement; – due date for lodging and paying.

December 2016 Monthly Activity Statement; – due date for lodging and paying, for small business clients (that is up to 10 million turnover) who report GST monthly and lodge electronically.

28 February 2017

Lodge Tax Returns for new registrant (taxable and non-taxable) large/medium entities (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 Notice of Assessment.

Lodge the Superannuation Fund Annual Return (for new registrants); – lodge and pay

SMSF, unless they have been advised of a 31 October 2016 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.

Quarter 2 – Activity Statement (BAS) for October to December 2016; – due date for lodging and paying.

Quarter 2 – Instalment Notice for October to December 2016; (form R, S or T) – due date for payment. You only need to lodge if you are varying the instalment amount.

Quarter 2 – Super Guarantee Charge (SGC) Statement for October to December 2016; – employers must make contributions to the fund by this date.

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.

Annual GST Return or Information Report; – 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 or report must be lodged by the due date of the tax return.

21 March 2017

February 2017 Monthly Activity Statement; – due date for lodging and paying.

31 March 2017

Lodge tax return for Companies and Super Funds; – with total income in excess of $2 million in the latest year lodged (excluding large/medium taxpayers), unless due earlier.

Payment for Companies and Super Funds in this category is also due by this date.

Lodge 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.

 March 2017 Monthly Activity Statement; – due date for lodging and paying.

28 April 2017

Quarter 3 – Activity Statement (BAS) for January to March 2017; – paper lodgments – due date for lodging and paying.

Quarter 3 – Instalment Notice for January to March 2017; (form R, S or T) – due date for payment. You only need to lodge if you are varying the instalment amount.

Quarter 3 – Super Guarantee Contributions for January to March 2017; – employers must make contributions to the fund by this date.

Employers who do not pay minimum super contributions by this date must pay the Super Guarantee Charge and lodge a Superannuation Guarantee Charge Statement – quarterly (NAT 9599) by 28 May 2017.

Note: The Super Guarantee charge is not tax deductible.

15 May 2017

2016 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 2017 concession.

  Due date for:

  • lodging
  • company and super funds to pay if required

21 May 2017

April 2017 Monthly Activity Statement (BAS); – due date for lodging and paying.

26 May 2017

Eligible Quarterly Activity Statement for March Qtr; – 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 Lodgement Service.(PLS)

28 May 2017

Quarter 3 – Super Guarantee Charge (SGC) Statement for January to March  2017; – employers must make contributions to the fund by this date.

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

Fringe Benefits Tax (FBT) Annual Return – due date for payment.

5 June 2017

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

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

Tax returns for Individuals and Trusts – with a lodgment end date of 15 May 2017 provided they also pay any liability due by this date.  Note: This is not a lodgment end date, but a concessional arrangement where you will have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date.

21 June 2017

May 2017 Monthly Activity Statement (BAS) – due date for lodging and paying.

25 June 2017

2017 Fringe Benefits Tax (FBT) Annual Return – lodgment due date for Tax Agents (if lodging electronically). Payment (if required) is due 28 May 2017.

30 June 2017

Super Guarantee Contributions – must be paid by this date to qualify for a tax deduction in the 2016–17 financial year.