Key Dates

To help you work out when your lodgements are due we have included the information below.  For a more detailed look at what is due please go to the ATO website.

July 2016

  • 14 July – PAYG withholding – Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers)
  • 21 July –  June 2016 monthly activity statement – due date for lodging and paying.
  • 28 July – Quarterly activity statement, quarter 4, 2015–16 – paper – due date for lodging and paying.
  • 28 July – Super guarantee contributions for quarter 4, 2015–16 – employers must make contributions to the fund 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 us by 28 August 2015.Note: The super guarantee charge is not tax deductible.

August 2016

  • 11 August – Quarter 4 (April – June) activity statements lodged electronically – final date for lodgement and payment
  • 14 August – Due date for lodging 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.
  • 21 August – July 2016 monthly activity statement – due date for lodging and paying.
  • 25 August – Quarterly activity statement, quarter 4, 2015–16 – tax agents and BAS agents – due date for lodging and paying if you are lodging using one of the following:
    • electronic lodgement service (ELS)
    • electronic commerce interface (ECI)
    • Tax Agent Portal
    • BAS Agent Portal
    • Standard Business Reporting (SBR).
  • 28 August – Due date for lodging the Superannuation guarantee charge statement – quarterly, and paying the super guarantee charge for quarter 4, 2015–16, 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.
  • 28 August – Taxable payments annual report – building and construction industry.

September 2016

  • 21 September – August 2015 monthly activity statement – due date for lodging and paying.

October 2016

  • 21 October – September 2015 monthly activity statement – due date for lodging and paying.
  • 21 October – Annual pay as you go (PAYG) instalment notice (Form N), due date for payment.Lodgement is only required if you vary the instalment amount or use the rate method to calculate the instalment.
  • 28 October – Quarterly activity statement, quarter 1, 2016–17 – paper lodgements – due date for lodging and paying.
  • 28 October – Final date for eligible quarterly GST reporters to elect to report GST Annually
  • 28 October – Super guarantee contributions, quarter 1, 2016–17 – contributions to be made to the fund by this date.
  • 31 October – PAYG withholding where ABN not quoted – annual report – final date for lodgement.
  • 31 October – Tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2016.

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 2016, the system will reset the 2015 tax return due date as in the normal program.

  • 31 October – Tax return for all entities prosecuted for non-lodgement of prior year returns and advised of a lodgement due date of 31 October 2016:
    • Some prosecuted clients may have been given a different lodgement due date. Refer to the letter you received for the applicable 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 2016.

November 2016

  • 11 November – Quarter 1 (July – September) activity statements lodged electronically – final date for lodgement and payment.
  •  21 November – October 2016 monthly activity statement – due date for lodging and paying.
  • 25 November – Quarterly activity statement, quarter 1, 2016–17 – Tax agents and BAS agents – due date for lodging and paying if you are lodging using one of the following:
    • electronic lodgement service (ELS)
    • electronic commerce interface (ECI)
    • Tax Agent Portal
    • BAS Agent Portal
    • Standard Business Reporting (SBR).

December 2016

  • 21 December – November 2016 monthly activity statement – due date for lodging and paying.

January 2017

  • 21 January – December 2016 monthly activity statement – due date for lodging and paying
  • 28 January – Super guarantee contributions for quarter 2, 2016–17 – employers must make contributions to the fund by this date.Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge aSuperannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 February 2017.Note: The super guarantee charge is not tax deductible.

February 2017

  • 21 February – December 2016 monthly business activity statement for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically – due date for lodging and paying.
  • 21 February – January 2017 monthly activity statement – due date for lodging and paying
  • 28 February – Quarterly activity statement, quarter 2, 2016–17 – due date for lodging and paying – all lodgement methods.
  • 28 February – Due date for lodging the Superannuation guarantee charge (SGC) statement– quarterly and paying the super guarantee charge for quarter 2, 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 theSuperannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.

March 2017

  • 21 March – February 2017 monthly activity statement – due date for lodging and paying.

April 2017

  • 21 April – March 2017 monthly activity statement – due date for lodging and paying.
  • 28 April – Quarterly activity statement, quarter 3, 2016–17 – paper lodgements – due date for lodging and paying.
  • 28 April – Quarterly instalment notice (form R, S or T), quarter 3, 2016–17 – due date for payment. You only need to lodge if you are varying the instalment amount.
  • 28 April – Super guarantee contributions for quarter 3, 2016–17 – employers must make contributions to the fund 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) with us by 28 May 2017.Note: The super guarantee charge is not tax deductible.

May 2017

  • 12 May – Quarter 3 (January – March) activity statements lodged electronically – final date for lodgement and payment.
  •  15 May – 2016 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 2017 concession. Due date for:
    • lodging
    • company and super funds to pay if required

    Note: Individuals and trusts in this category to pay as advised on their notice of assessment.

  • 21 May – April 2017 monthly activity statement – due date for lodging and paying.
  • 21 May – FBT Return – final date for lodgment and payment if required.
  • 26 May – Eligible quarterly activity statement, quarter 3, 2016–17 – due date for lodging and paying if you lodge using any of the following:
    • electronic commerce interface (ECI)
    • electronic lodgement service (ELS)
    • Tax Agent Portal
    • BAS Agent Portal
    • Standard Business Reporting.

June 2017

  • 21 June – May 2017 monthly activity statement – due date for lodging and paying.
  • 28 June – Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2016–17 financial year.