Key Dates to Remember
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 2017
Employers must issue PAYG Withholding Payment Summaries to payees (that is, employees and other workers).
21 July 2017
June 2017 Monthly Activity Statement; – due date for lodging and paying.
28 July 2017
Quarter 4 – Activity Statement (BAS) for April – June 2017; – paper lodgments – due date for lodging and paying.
Quarter 4 – Instalment Notice for April – June 2017; – (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 2017; – 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 2017.
Note: The super guarantee charge is not tax deductible.
14 August 2017
Employers must Lodge the PAYG withholding Payment Summary Annual Report.
21 August 2017
July 2017 Monthly Activity Statement; – due date for lodging and paying.
Final date for eligible monthly GST reporters to elect to report GST annually.
25 August 2017
Eligible Quarterly Activity Statement for April – June 2017; – 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 2017
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 2017
August 2017 Monthly Activity Statement; – due date for lodging and paying.
30 September 2017
PAYG Withholding Payment Summary Annual Report; – due date for payers whose registered agent (BAS or TAX Agent) prepared the report.
21 October 2017
September 2017 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 2017
Quarter 1 – Activity Statement (BAS) for July – Sept 2017; – paper lodgments – due date for lodging and paying.
Quarter 1 – Instalment Notice for July – Sept 2017; (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 2017; – 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 2017.
Note: The super guarantee charge is not tax deductible.
31 October 2017
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 2017.
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 2017
October 2017 Monthly Activity Statement; – due date for lodging and paying.
25 November 2017
Eligible Quarterly Activity Statement for July to September 2017; – 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 2017
Lodge the Superannuation Guarantee Charge Statement; – lodge and pay
the Super Guarantee Charge for quarter 1, 2017–18, 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 2017
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 2018, 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 2017.
21 December 2017
November 2017 Monthly Activity Statement; – due date for lodging and paying.