July 2019
| Date | Obligation |
| July 21, 2019 | Lodge and pay June 2019 monthly activity statement |
| Lodge and pay quarter 4, 2018-19 PAYG instalment activity statement for head companies of consolidated groups | |
| July 28, 2019 | Lodge and pay quarter 4, 2018-19 activity statement if lodging by paper |
| Pay quarter 4, 2018-19 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount | |
| Make super guarantee contributions for quarter 4, 2018-19 to funds by this date. Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the ATO by 28 August 2019.Note: The super guarantee charge is not tax deductible | |
| July 31, 2019 | Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2018-19 |
| Lodge Venture capital deficit tax return for June balancers. | |
| Lodge Franking account return for 30 June balancers when there is an amount payable. | |
| Lodge Early stage innovation company report |
Note: The above dates are not comprehensive – it is a guide only. Events or timelines may change. The due dates provided are for 30 June balancers only.
August 2019
| Date | Obligation |
| August 14, 2019 | Lodge the PAYG withholding payment summary annual report for: * Large withholders whose annual withholding is greater than $1 million * payers who have no tax agent or BAS agent involved in preparing the report |
| August 21, 2019 | Lodge and pay July 2019 monthly activity statement |
| August 25, 2019 | Lodge and pay quarter 4, 2018-19 activity statement if you lodge electronically |
| August 28, 2019 | Lodge and pay quarter 4, 2018-19 Superannuation guarantee charge statement - quarterly 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 still have to pay the remaining super guarantee charge. Note: The super guarantee charge is not tax deductible. |
| Lodge Taxable payments annual report |
Note: The above dates are not comprehensive – it is a guide only. Events or timelines may change. The due dates provided are for 30 June balancers only.
September 2019
| Date | Obligation |
| September 21, 2019 | Lodge and pay August 2019 monthly business activity statement |
| September 30, 2019 | Lodge the PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent. If a payer has only closely held payees and their tax agent helps prepare their report, they may be eligible for a concession to lodge this report by the due date of their tax return. |
| Lodge Annual TFN withholding report 2019 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries |
Note: The above dates are not comprehensive – it is a guide only. Events or timelines may change. The due dates provided are for 30 June balancers only.
October 2019
| Date | Obligation |
| October 21, 2019 | Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment |
| Lodge and pay quarter 1, 2019-20 PAYG instalment activity statement for head companies of consolidated groups | |
| Lodge and pay September 2019 monthly business activity statement. | |
| October 28, 2019 | Lodge and pay quarter 1, 2019-20 activity statement if lodging by paper. Pay quarter 1, 2019-20 instalment notice (Form R, S, or T). Lodge the notice only if you vary the instalment amount.. |
| Make super guarantee contributions for quarter 1, 2019-20 to funds by this date. Employees who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) by 28 November 2019. Note: The super guarantee charge is not tax deductible | |
| Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee of a closely held trust withheld amounts from payments to beneficiaries during the 2018-19 income year. | |
| October 31, 2019 | Final date to appoint a tax agent to ensure your 2019 tax return is covered by the lodgement program. Note: The lodgment program is a concession to registered agents. The ATO can ask for documents to be lodged earlier than the concessional due dates. |
| Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2019.Note: This means all prior year returns must be lodged, not just the immediate prior year.If all outstanding prior year returns have been lodged by 31 October 2019, the lodgement program due dates will apply to the 2019 tax return.SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date | |
| Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) SMSF where the ATO have advised the SMSF the first year return will have a 31 October 2019 due date. | |
| Lodge tax return for all entities prosecuted for non-lodgmnet of prior year returns and advised of a lodgment due date of 31 October 2019* Some prosecuted clients may have been given a different lodgment due date* Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment* Payment (if required) for companies and super funds in this category is due on 1 December 2019SMSFs in this category must lodge their complete Self managed superannuation fund annual return (NAT 71226) by this date | |
| Lodge Annual investment income report (AIIR), | |
| Lodge Departing Australia superannuation payments (DASP) annual report. | |
| Lodge Franking account tax return when both of the following apply: * The return is a disclosure only (no amount payable) * The taxpayer is a 30 June balancer | |
| Lodge PAYG withholding annual report no ABN withholding (NAT 3448) | |
| Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents (NAT 7187) annual report. This report advises amounts withheld from payments to foreign residents for: * Interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR) * Royalty payments | |
| Lodge PAYG withholding annual report - payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for: * Entertainment and sports activities * Construction and related activities * Arranging casino gaming junket activities | |
| Lodge lost members report for the period 1 January - 30 June 2019. | |
| Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2019-20. |
Note: The above dates are not comprehensive – it is a guide only. Events or timelines may change. The due dates provided are for 30 June balancers only.
November 2019
| Date | Obligation |
| November 21, 2019 | Lodge and pay October 2019 monthly business activity statement. |
| November 25, 2019 | Lodge and pay quarter 1, 2019-20 activity statement if you lodge electronically |
| November 28, 2019 | Lodge and pay quarter 1, 2019-20 Superannuation guarantee charge statement - quarterly 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 theur super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to the ATO.Note: The super guarantee charge is not tax deductible. |
Note: The above dates are not comprehensive – it is a guide only. Events or timelines may change. The due dates provided are for 30 June balancers only.
December 2019
| Date | Obligation |
| December 01, 2019 | Pay income tax payable for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2020 |
| Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged. Lodgment of return is due 15 January 2020. | |
| Pay income tax for companies and super funds when lodgement of the tax return was due 31 October 2019 | |
| December 21, 2019 | Lodge and pay November 2019 monthly activity statement |
Note: The above dates are not comprehensive – it is a guide only. Events or timelines may change. The due dates provided are for 30 June balancers only.
January 2020
| Date | Obligation |
| January 15, 2020 | 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 due date is:* 1 December 2019 for companies and super funds* As stated on their notice of assessment for trusts |
| Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large/medium entity in the latest year lodged, unless required earlier.Payment was due 1 December 2019 | |
| January 21, 2020 | Lodge and pay quarter 2, 2019-20 PAYG instalment activity statement for head companies of consolidated groups |
| Lodge and pay December 2019 monthly business activity statement except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically. | |
| January 28, 2020 | Employers must make super guarantee contributions for quarter 2, 2019-20 to the funds by this date.Employers who do not pay minimum super contributions for quarter 2 by this date mist pay the super guarantee charge and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the ATO by 28 February 2020. Note: The super guarantee charge is not ta deductible |
| January 31, 2020 | Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2019-20 |
Note: The above dates are not comprehensive – it is a guide only. Events or timelines may change. The due dates provided are for 30 June balancers only.
February 2020
| Date | Obligation |
| February 21, 2020 | Lodge and pay December 2019 monthly business activity statement for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically. |
| Lodge and pay January 2020 monthly business activity statement | |
| February 28, 2020 | Lodge tax return for non-taxable large/medium entities as per the latest year lodged (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 their notice of assessment. |
| 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 their notice of assessment | |
| Lodge tax return for non-taxable head company of a consolidated group - including a new registrant - that has a member who has been deemed a large/medium entity in the latest year lodged. Lodge tax return for any member of a consolidated group who exits the consolidated group during the year of income. | |
| Lodge tax return for new registrant (non-taxable) head company of a consolidated group | |
| Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2019 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 | |
| Lodge and pay quarter 2, 2019-20 activity statement for all lodgment methods | |
| Pay quarter 2, 2019-20 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount | |
| Annual GST return or information report - lodge (and pay if applicable) if the tax payer 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 | |
| Lodge and pay quarter 2, 2019-20 Superannuation guarantee charge statement - quarterly if the employer did not pay enough contributions on time. Employers lodging 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. The still have to pay the remaining super guarantee charge. Note: The super guarantee charge is not tax deductible |
Note: The above dates are not comprehensive – it is a guide only. Events or timelines may change. The due dates provided are for 30 June balancers only.
March 2020
| Date | Obligation |
| March 21, 2020 | Lodge and pay February 2020 monthly business activity statement |
| March 31, 2020 | 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 the head company of a consolidated group without a member who has been deemed a large/medium entity in the latest year lodged, but with a member who had total income in excess of $2 million in their latest year lodged, unless due earlier. Payment for companies 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 trust. Payment for individuals and trusts in this category is due as advised on their notice of assessment. |
Note: The above dates are not comprehensive – it is a guide only. Events or timelines may change. The due dates provided are for 30 June balancers only.
April 2020
| Date | Obligation |
| April 21, 2020 | Lodge and pay quarter 3, 2019-20 PAYG instalment activity statement for head companies of consolidated groups |
| Lodge and pay March 2020 monthly business activity statement | |
| April 28, 2020 | Lodge and pay quarter 3, 2019-20 activity statement if lodging by paper |
| Pay quarter 3, 2019-20 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount | |
| Make super guarantee contributions for quarter 3, 2019-20 to the funds by this date. Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) by 28 May 2020. Note: The super guarantee charge is not tax deductible | |
| April 30, 2020 | Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2019-20 |
| Lodge lost members report for the period 1 July 2019 to 31 December 2019 |
Note: The above dates are not comprehensive – it is a guide only. Events or timelines may change. The due dates provided are for 30 June balancers only.
May 2020
| Date | Obligation |
| May 15, 2020 | Lodge 2019 tax returns for all entities that did not have to lodge earlier (including all remaining consolidate groups), and are not eligible for the 5 June concession. Due date for companies and super funds to pay if required. Note: Individuals and trusts in this category pay as advised on their notice of assessment |
| May 21, 2020 | Lodge and pay April 2020 monthly business activity statement |
| Lodge Fringe benefits tax annual return (if lodging by paper) | |
| May 26, 2020 | Lodge and pay eligible quarter 3, 2019-20 activity statements if you lodge electronically |
| May 28, 2020 | Pay Fringe benefits tax annual return if lodging electronically |
| Lodge and pay quarter 3, 2019-20 Superannuation guarantee charge statement - quarterly (NAT 9599) if the employer did not pay enough contributions on time. Employers who lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) 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 the ATO Note: The super guarantee charge is not tax deductible |
Note: The above dates are not comprehensive – it is a guide only. Events or timelines may change. The due dates provided are for 30 June balancers only.
June 2020
| Date | Obligation |
| June 05, 2020 | Lodge tax return for all entities with a lodgment due date of 15 May 2020 if he tax return is not required earlier and both of the following criteria are met: * non-taxable or a credit assessment in latest year lodged. * non-taxable or receiving a credit assessment in the current year. Note: This includes companies and super funds, but excludes large/medium taxpayers and head companies of consolidated groups. |
| Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2020 provided they also pay any liability due by this date. Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time penalties will not apply if you lodge and pay by this date | |
| June 21, 2020 | Lodge and pay May 2020 monthly business activity statement |
| June 25, 2020 | Lodge 2020 Fringe benefits tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 May |
| June 30, 2020 | Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2019-20 financial year |
Note: The above dates are not comprehensive – it is a guide only. Events or timelines may change. The due dates provided are for 30 June balancers only.