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ATO Lodgement Key Dates – December 2018

Date Category Description
01 Dec 2018 Income tax Due date for companies and superannuation funds, that were taxable large/medium entities in the immediate prior year, to pay income tax for the year ended 30 June 2018.
The due date for these entities to lodge 2017/18 income tax returns is 15 Jan 2019.
01 Dec 2018 Income tax Due date for taxable head companies of consolidated groups (including new registrants), that have a member deemed to be a large/medium entity in the immediate prior year, to pay income tax for the year ended 30 June 2018.
The due date for these entities to lodge 2017/18 income tax returns is 15 Jan 2019.
01 Dec 2018 Income tax Due date for companies and superannuation funds, that were required to lodge income tax returns on 31 Oct 2018, to pay income tax for the year ended 30 June 2018.
21 Dec 2018 Activity statements Due date to lodge and pay monthly activity statements for November 2018. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for November 2018.
  • PAYG withholding for November 2018 (medium withholders).
  • PAYG instalment for November 2018 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

 

ATO Lodgement Key Dates – January 2019

Date Category Description
15 Jan 2019 Income tax returns Due date for all entities other than individuals, that were taxable large/medium entities in the latest year lodged, to lodge 2017/18 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax was 1 Dec 2018.
The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
You cannot ‘self-assess’ a lodgment deferral from this date or assume a later date for lodgement on the basis that the taxpayer will be non-taxable in the current year.
15 Jan 2019 Income tax returns Due date for taxable head companies of consolidated groups (including new registrants), that have a member deemed to be a large/medium entity in the latest year lodged, to lodge 2017/18 income tax returns.
The due date for these entities to pay income tax was 1 Dec 2018.
21 Jan 2019 Activity statements Due date to lodge and pay monthly activity statements for December 2018 (*see below for extension granted to certain small businesses). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for December 2018.
  • PAYG withholding for December 2018 (medium withholders).
  • PAYG instalment for December 2018 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

* Small business clients (up to $10 million turnover) who report GST monthly and lodge electronically are granted a one month extension for the December monthly BAS only. The due date is 21 Feb 2019.

21 Jan 2019 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the December 2018 quarter.
28 Jan 2019 Superannuation Due date for employers to pay superannuation guarantee contributions for the December 2018 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 Feb 2019. The SGC is not tax deductible.
31 Jan 2019 TFN/ABN reporting Due date for the following entities to lodge quarterly reports for the December 2018 quarter:

  • Investment bodies TFN/ABN reports for new TFN/ABN quotations by investors.
  • Closely held trusts TFN reports for TFNs quoted to a trustee by beneficiaries.

 

ATO Lodgement Key Dates – March 2019

Date Category Description
21 Mar 2019 Activity statements Due date to lodge and pay monthly activity statements for February 2019. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for February 2019.
  • PAYG withholding for February 2019 (medium withholders).
  • PAYG instalment for February 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
31 Mar 2019 Income tax returns Due date, unless due earlier, for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium entities).to lodge 2017/18 income tax returns and pay income tax.
31 Mar 2019 Income tax returns Due date, unless due earlier, for head companies of consolidated groups without a member deemed to be a large/medium entity in the latest year lodged, but with a member that had total income in excess of $2 million in the latest year lodged, to lodge 2017/18 income tax returns and pay income tax.
31 Mar 2019 Income tax returns Due date for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more (level 6), excluding trusts that are large/medium entities, to lodge 2017/18 income tax returns.
The due date for entities in this category to pay income tax is the date stated on their notice of assessment.

 

ATO Lodgement Key Dates – April 2019

Date Category Description
21 Apr 2019 Activity statements Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for March 2019. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for March 2019.
  • PAYG withholding:
    • for March 2019 (medium withholders).
    • for the March 2019 quarter (small withholders).
  • PAYG instalment:
    • for March 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
    • for the March 2019 quarter for quarterly PAYG instalment payers (3rd quarter of the 2018/19 income year).
  • FBT instalment for the March 2019 quarter (4th quarter of the 2019 FBT year).

An entity is generally a “deferred BAS payer” for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies to these entities (28 Apr 2019, or 26 May 2019 if lodged electronically through an agent).

21 Apr 2019 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the March 2019 quarter.
28 Apr 2019 Activity statements Due date to lodge and pay quarterly activity statements for the March 2019 quarter (if lodged on paper). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the March 2019 quarter.
  • PAYG withholding:
    • for March 2019 (medium withholders).
    • for the March 2019 quarter (small withholders).
  • PAYG instalment for the March 2019 quarter for quarterly PAYG instalment payers (3rd quarter of the 2017/18 income year).
  • FBT instalment for the March 2019 quarter (4th quarter of the 2019 FBT year).

The due date to lodge and pay is 26 May 2019 if lodged electronically through a tax agent or BAS agent.

28 Apr 2019 PAYG instalments
GST instalments
Due date to pay quarterly PAYG and/or GST instalment notice for the March 2019 quarter (3rd quarter of the 2018/19 income year).
Due date to lodge the instalment notice if varying the instalment amount.
28 Apr 2019 Superannuation  Due date for employers to pay superannuation guarantee contributions for the March 2019 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 May 2019. The SGC is not tax deductible.
30 Apr 2019 Franking account tax return Due date for New Zealand franking companies (a New Zealand resident company which
has made an election to join the Australian imputation system) with a 31 March 2019 year end to lodge the franking account tax return, where any of the following apply:

  • a liability for franking deficit tax
  • a liability for over-franking tax, or
  • an obligation to notify the Commissioner of any significant variation in their benchmark franking percentage between franking periods.
30 Apr 2019 Superannuation Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to lodge the Lost members statement for the half-year ended 31 December 2018.
30 Apr 2019 TFN/ABN reporting  Due date for the following entities to lodge quarterly reports for the March 2019 quarter:

  • Investment bodies TFN/ABN reports for new TFN/ABN quotations by investors.
  • Closely held trusts TFN reports for TFNs quoted to a trustee by beneficiaries.

 

ATO Lodgement Key Dates – May 2019

Date Category Description
15 May 2019 Income tax returns Due date for all entities that did not have to lodge earlier (including all remaining consolidated groups), that are not eligible for the 5 Jun 2019 concession, to lodge 2018/19 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2019.
The due date for individuals and trusts in this category to pay income tax is the date stated on their notice of assessment.
21 May 2019 Tax agents Final date for new clients to appoint a tax agent for a fringe benefits tax role for the FBT year ended 31 March 2019. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.
21 May 2019 Activity statements Due date to lodge and pay monthly activity statements for April 2019. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for April 2019.
  • PAYG withholding for April 2019 (medium withholders).
  • PAYG instalment for April 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
26 May 2019 Activity statements Due date to lodge and pay quarterly activity statements for the March 2019 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the March 2019 quarter.
  • PAYG withholding:
    • for March 2019 (medium withholders).
    • for the March 2019 quarter (small withholders).
  • PAYG instalment for the March 2019 quarter for quarterly PAYG instalment payers (3rd quarter of the 2018/19 income year).
  • FBT instalment for the March 2019 quarter (4th quarter of the 2019 FBT year).

The due date to lodge and pay is 28 Apr 2019 if lodged on paper.

28 May 2019 FBT returns Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2019 (if lodged on paper) and pay fringe benefits tax (if required).
The due date to lodge and pay is 25 Jun 2019 if lodged electronically through a tax agent.
28 May 2019 Superannuation Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2019 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

 

ATO Lodgement Key Dates – June 2019

Date Category Description
5 June 2019 Income tax returns Due date for all entities otherwise required to lodge on 15 May 2019 (excluding large/medium entities and head companies of consolidated groups) to lodge 2018/19 income tax returns, where both of the following criteria are met:

  • non-taxable or refund for the latest year lodged, and
  • non-taxable or refund for 2017/18.
5 June 2019 Income tax returns Due date for individuals and trusts otherwise required to lodge on 15 May 2019 to lodge 2018/19 income tax returns, provided they also pay any liability due by this date.
* Note that this is not a lodgement 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 2019 Activity statements Due date to lodge and pay monthly activity statements for May 2019. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for May 2019.
  • PAYG withholding for May 2019 (medium withholders).
  • PAYG instalment for May 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
25 June 2019 FBT returns Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2019 (if lodged electronically through a tax agent).
The due date to lodge is 28 May 2019 if lodged on paper.
The due date to pay fringe benefits tax (if required) is 28 May 2019 in all cases.
30 June 2019 End of financial year Superannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2018/19 income year.