Key Lodgement Dates

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Date

 Obligation

15 January

 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 2017 – for companies and super funds
  • for trusts – as stated on their notice of assessment.

 Note: You cannot self-assess a lodgment deferral from this date or assume a later date for lodgment   on the basis that the taxpayer will be non-taxable in the current year.

 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 the   return was required earlier. Payment was due 1 December 2017.

21 January

 Lodge and pay quarter 2, 2017–18 PAYG instalment activity statement for head companies of   consolidated groups.

 Lodge and pay December 2017 monthly business activity statement except for business clients with   up to $10 million turnover who report GST monthly and lodge electronically.

28 January

 Make quarter 2, 2017–18 super guarantee contributions to funds 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 a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 February 2018.

 Note: The super guarantee charge is not tax deductible.

31 January

 Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2017–18.

 

See more lodgement dates from the ATO here

 

 

 

 

 
 

Elliotts Accounting

Address: 152 Margaret St, Toowoomba
Mailing Address: PO Box 282, Toowoomba City, Qld
Phone: (07) 4659 3333
Fax: (07) 4659 3300
Email: info@elliottsaccounting.com.au