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Key Dates

Key Lodgment Dates - May & June 2017

    15 May                              

    Due date for:

    • lodging
    • company and super funds to pay where required

    Note: individuals and trusts in this category to pay as per their notice of assessment.

    21 May

    April 2017 monthly activity statement – due date for lodging and paying.


    Final date for appointing a tax agent for a fringe benefits tax role. You must tell us who your new clients are by this date to make sure they receive the lodgment and payment concessions for their fringe benefits tax returns.

    Fringe benefits tax annual return – due date for lodgment (if lodging by paper).

    26 May

    Eligible quarterly activity statement, quarter 3, 2016-17 – due date for lodging and paying if you lodge via any of the following:

    • electronic commerce interface (ECI)
    • electronic lodgment service (ELS)
    • Tax Agent Portal
    • BAS Agent Portal
    • Standard Business Reporting.

     

    28 May

    Fringe benefits tax annual return – due date for payment.

     









    Due date for lodging the Superannuation guarantee charge statement – quarterly (NAT 9599) and paying the super guarantee charge for quarter 3, 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 to us.

    Note: The super guarantee charge is not tax deductible.

    For help with working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.

  • 5 June

    Income tax return lodgment, including companies and super funds where the return is not required earlier and both of the following criteria are met:

    • non-taxable or refund as per latest year lodged
    • non–taxable or receiving a refund in the current year.

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

     

    Income tax returns due 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 not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date.

    21 June

    May 2017 monthly activity statement – due date for lodging and paying.

    25 June

    2017 fringe benefits tax annual return – lodgment due date for tax agents (if lodging electronically). Payment (if required) is due 28 May.

    30 June

    Last day for appointing a registered agent for an activity statement role. You must tell us who your new clients are by this date to make sure their quarter 4 activity statements are linked to you.

     

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

  • As some dates may vary, please ensure you contact the ATO to double 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.