Key Dates for April 2016 to June 2016

28 April 2016

Quarterly Activity Statement for March Qtr; 2015–16 – paper lodgments – due date for lodging and paying.

Quarterly Instalment Notice for March Qtr; (form R, S or T), 2015–16 – due date for payment. You only need to lodge if you are varying the instalment amount.

Super Guarantee Contributions for March Qtr; 2015–16 – employers must make contributions to the fund by this date.

Employers who do not pay minimum super contributions for March Qtr by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 May 2016.

Note: The super guarantee charge is not tax deductible.

15 May 2016

2015 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 2016 concession.

  Due date for:

  • lodging
  • company and super funds to pay if required

21 May 2016

April 2016 Monthly Activity Statement (BAS) – due date for lodging and paying.

26 May 2016

Eligible Quarterly Activity Statement for March Qtr; 2015–16 – 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
  • Standard Business Reporting.(SBR)

28 May 2016

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

5 June 2016

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 2016, excluding large/medium taxpayers and head companies of consolidated groups.

Tax returns for Individuals and Trusts – with a lodgment end date of 15 May 2016 provided they also pay any liability due by this date.

21 June 2016

May 2016 Monthly Activity Statement (BAS) – due date for lodging and paying.

25 June 2016

2016 Fringe Benefits Tax (FBT) Annual Return – lodgment due date for tax agents (if lodging electronically). Payment (if required) is due 28 May 2016.

30 June 2016

Super Guarantee Contributions – must be paid by this date to qualify for a tax deduction in the 2015–16 financial year.