From this date onwards grouping provisions cease to apply (with limited exceptions)
14 July
PAYG
Final date for payers of various payments covered by PAYG withholding made during the year to issue payment summaries to the recipients.
21 July
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by monthly GST reporters
Withheld PAYG for payments made during April to June of the current year by small PAYG withholders that are not deferred BAS payers.
Withheld PAYG for payments made during June of the current year by medium PAYG withholders that are not deferred BAS payers.
The fourth PAYG instalment for the current year by quarterly PAYG instalment payers that are not deferred BAS payers
The first FBT instalment for the year ending 31 March of next year for employers that are not deferred BAS payers.
21 July
Investments
Final day for investment bodies to pay to Commissioner amounts withheld during the current year from certain deferred interest investments where TFN is not quoted.
28 July
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by quarterly GST reporters
Withheld PAYG for payments made during April to June of the current year by small PAYG withholders that are deferred BAS payers.
Withheld PAYG for payments made during June of the current year by medium PAYG withholders that are deferred BAS payers.
The fourth PAYG instalment for the current year by quarterly PAYG instalment payers that are deferred BAS payers
The first FBT instalment for the year ending 31 March of next year for employers that are deferred BAS payers.
31 July
Investments
Final day for investment bodies to lodge TFN reports for investments made during the June quarter where TFN quoted
31 July
Franking
Final date for most companies to pay current year franking deficit tax.
Please note:
These dates generally apply to taxpayers that balance at 30 June.
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 August
PAYG
Due date for entities subject to PAYG withholding to forward annual report relating to:
Work or services payments
Benefit and compensation payments
Alienated personal services payments
Retirement payments and annuities or pensions
Non-cash benefits
Reportable fringe benefits
14 August
Superannuation
Due date for lodgment of superannuation guarantee statement and payment of superannuation guarantee charge for April to June of current year.
15 August
Superannuation
Superannuation contributions surcharge assessments issued by commissioner.
21 August
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by monthly GST reporters
Withheld PAYG for payments during July by medium PAYG withholders
29 August
PST
Final date for life insurance companies to verify transfer value of virtual PST assets and to value virtual PST liabilities and exempt life insurance policy liabilities.
Please note:
These dates generally apply to taxpayers that balance at 30 June.
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 September
Superannuation
Final date for payment of superannuation contributions surcharge for August assessments.
15 September
Member Contributions Statement
Final date for lodging amended Member Contributions Statement for assessments for November of current year.
21 September
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by monthly GST reporters
Withheld PAYG for payments during August by medium PAYG withholders
22 September
Superannuation
Due date for November of current year Assessment Variation Advice Statement for Superannuation contributions surcharge.
28 September
PST
Final date for life insurance companies to transfer out excess virtual PST assets
Please note:
These dates generally apply to taxpayers that balance at 30 June.
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.
21 October
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by monthly GST reporters
Withheld PAYG for payments made during July to September of the current year by small PAYG withholders that are not deferred BAS payers.
Withheld PAYG for payments made during September of the current year by medium PAYG withholders that are not deferred BAS payers.
The first PAYG instalment for the next year by quarterly PAYG instalment payers that are not deferred BAS payers
The second FBT instalment for the year ending 31 March of next year for employers that are not deferred BAS payers.
Due date for payment of annual PAYG instalment for current year.
28 October
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by quarterly GST reporters
Withheld PAYG for payments made during July to September of the current year by small PAYG withholders that are deferred BAS payers.
Withheld PAYG for payments made during September of the current year by medium PAYG withholders that are deferred BAS payers.
The first PAYG instalment for the next year by quarterly PAYG instalment payers that are deferred BAS payers
The second FBT instalment for the year ending 31 March of next year for employers that are deferred BAS payers.
28 October
Superannuation
Final date for superannuation guarantee contributions for July to September of current year.
31 October
PAYG
Due date for entities subject to PAYG withholding to forward annual report relating to:
Payments for a supply where the recipient does not quote an ABN
Dividend, interest and royalty payments
Mining payments
31 October
Investments
Final date for investment bodies to lodge annual investment income reports, together with a reconciliation statement relating to the current year under TFN arrangements
Final day for investment bodies to lodge TFN reports for investments made during the September quarter where TFN quoted
31 October
Income Tax
Due date for lodgment of current year returns by individuals, trusts and partnerships
31 October
GST
Due date for lodgment of annual current year GST return for instalment payers required to lodge tax returns by 31 October
31 October
Distribution Statements
Final date for most private companies to provide distribution statements to shareholders for the current year.
Please note:
These dates generally apply to taxpayers that balance at 30 June.
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 November
Superannuation
Due date for lodgment of superannuation guarantee statement and payment of superannuation guarantee charge for July to September of current year.
15 November
Superannuation
Superannuation contributions surcharge assessments issued by commissioner.
21 November
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by monthly GST reporters
Withheld PAYG for payments during October by medium PAYG withholders
Please note:
These dates generally apply to taxpayers that balance at 30 June.
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 December
Member Contributions Statement
Final date for lodging amended Member Contributions Statement for assessments for February of next year.
15 December
Superannuation
Final date for payment of superannuation contributions surcharge for November assessments.
21 December
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by monthly GST reporters
Withheld PAYG for payments during November by medium PAYG withholders
22 December
Superannuation
Due date for February of next year Assessment Variation Advice Statement for Superannuation contributions surcharge.
Please note:
These dates generally apply to taxpayers that balance at 30 June.
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
Income Tax
Due date for lodgment of previous year returns by companies and superannuation funds with a turnover greater than $10m.
21 January
Activity Statement
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by monthly GST reporters
Withheld PAYG for payments during October to December of previous year by small PAYG withholders that are not deferred BAS payers.
Withheld PAYG for payments during December of previous year for medium PAYG withholders that are not deferred BAS payers.
The second PAYG instalment for the previous year by quarterly PAYG instalment payers that are not deferred BAS payers.
The third instalment of FBT for the year ending 31 March of the current year for employers that are not BAS payers.
28 January
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by quarterly GST reporters
Withheld PAYG for payments made during July to September of the current year by small PAYG withholders that are deferred BAS payers.
Withheld PAYG for payments made during September of the current year by medium PAYG withholders that are deferred BAS payers.
The first PAYG instalment for the next year by quarterly PAYG instalment payers that are deferred BAS payers
The second FBT instalment for the year ending 31 March of next year for employers that are deferred BAS payers.
28 January
Superannuation
Due date for superannuation guarantee contributions for October to December of previous year.
31 January
Investments
Last day for investment bodies to lodge TFN reports for investments made during December quarter of the previous year where TFN is quoted
Please note:
These dates generally apply to taxpayers that balance at 30 June.
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 February
Superannuation
Due date for lodgment of superannuation guarantee statement and payment of superannuation guarantee charge for October to December of previous year.
15 February
Superannuation
Superannuation contributions surcharge assessments issued by commissioner.
21 February
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by monthly GST reporters
Withheld PAYG for payments during January by medium PAYG withholders
28 February
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by quarterly GST reporters
Withheld PAYG for payments during October to December of previous year by small PAYG withholders that are deferred BAS payers.
Withheld PAYG for payments made during December of previous year by medium PAYG withholders that are deferred BAS payers.
The second PAYG instalment for the current year by quarterly PAYG instalment payers that are deferred BAS payers
The third FBT instalment for the year ending 31 March of current year for employers that are deferred BAS payers.
28 February
GST
Final date for lodgment of annual GST return or Annual Information Report for some GST payers if an annual tax return is not required to be lodged.
Please note:
These dates generally apply to taxpayers that balance at 30 June.
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.
2 March
Income Tax
Due date for lodgment of previous year returns by new companies and superannuation funds.
2 March
Income Tax
Due date for lodgment of previous year returns by companies and superannuation funds with a turnover between $2m and $10m.
15 March
Superannuation
Final date for payment of superannuation contributions surcharge for February assessments.
15 March
Member Contributions Statement
Final date for lodging amended Member Contributions Statement for assessments for May of current year.
21 March
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by monthly GST reporters
Withheld PAYG for payments during February by medium PAYG withholders
22 March
Superannuation
Due date for May of current year Assessment Variation Advice Statement for Superannuation contributions surcharge.
Please note:
These dates generally apply to taxpayers that balance at 30 June.
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.
21 April
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by monthly GST reporters
Withheld PAYG for payments made during January to March of the current year by small PAYG withholders that are not deferred BAS payers.
Withheld PAYG for payments made during March of the current year by medium PAYG withholders that are not deferred BAS payers.
The third PAYG instalment for the current year by quarterly PAYG instalment payers that are not deferred BAS payers
The fourth FBT instalment for the year ending 31 March of current year for employers that are not deferred BAS payers.
28 April
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by quarterly GST reporters
Withheld PAYG for payments made during July to September of the current year by small PAYG withholders that are deferred BAS payers.
Withheld PAYG for payments made during September of the current year by medium PAYG withholders that are deferred BAS payers.
The first PAYG instalment for the next year by quarterly PAYG instalment payers that are deferred BAS payers
The second FBT instalment for the year ending 31 March of next year for employers that are deferred BAS payers.
28 April
Superannuation
Final date for superannuation guarantee contributions for January to March of current year.
Superannuation guarantee shortfall amounts for both the July to September and October to December quarters of the previous year must be paid in full to avoid incurring surplus charges.
30 April
Investments
Last day for investment bodies to lodge TFN reports for investments made during the March quarter of the current year where TFN is quoted
Please note:
These dates generally apply to taxpayers that balance at 30 June.
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 May
Income Tax
Due date for lodgment of previous year returns by companies and superannuation funds with a turnover of less than $2m.
14 May
Superannuation
Due date for lodgment of superannuation guarantee statement and payment of superannuation guarantee charge for January to March of current year.
15 May
Superannuation
Superannuation contributions surcharge assessments issued by commissioner.
21 May
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by monthly GST reporters
Withheld PAYG for payments during April by medium PAYG withholders
28 May
FBT
Due date for FBT lodgment and payment for year ended 31 March of current year (amount reduced by any instalments already paid)
Please note:
These dates generally apply to taxpayers that balance at 30 June.
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.
3 June
Income Tax
Due date for lodgment of previous year returns by non-taxable companies and superannuation funds
15 June
Superannuation
Final date for payment of superannuation contributions surcharge for May assessments.
15 June
Member Contributions Statement
Final date for lodging amended Member Contributions Statement for assessments for May of current year.
21 June
Activity Statements
Final date for lodgment of activity statements relating to reporting and payment of:
GST, WET and luxury car tax by monthly GST reporters
Withheld PAYG for payments during May by medium PAYG withholders
22 June
Superannuation
Due date for August of current year Assessment Variation Advice Statement for Superannuation contributions surcharge.
30 June
Financial year
Final date for late balancing company to choose to have its franking deficit liability determined at 30 June instead of the end of its financial year
End of financial year
Please note:
These dates generally apply to taxpayers that balance at 30 June.
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.
