Key Dates
Key dates have been sourced from the relevant government authorities and other activities that our office is conducting.
We recommend contacting our office to discuss your personal circumstances. If you are utilising a tax agent to lodge your business activity statements and income tax returns, lodgement dates may be different to those stated.
Please note that if a date falls on a Saturday, Sunday or Public Holiday, the document may be lodged the next business day.
| Date | Obligation |
| 15-Jan | Income tax return for taxable large/medium business taxpayers as per latest year lodged (all entities other than individuals) due date for lodging, unless required earlier. |
| Payment for companies and super funds was due 1 December 2011. Payment for trusts in this category is due as per 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. | |
| Income tax return for the taxable head company of a consolidated group (including new registrants) that has a member who has been deemed a large/medium business in the latest year lodged – due date for lodging unless required earlier. | |
| Payment was due 1 December 2011. | |
| 21-Jan | Quarterly PAYG instalment activity statement, quarter 2, 2011-12 for head companies of consolidated groups – due date for lodging and paying. |
| December 2011 monthly activity statement – due date for lodging and paying. | |
| 28-Jan | Super guarantee contributions for quarter 2, 2011-12 – 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 a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 February 2012. | |
| Note: Remember, the super guarantee charge is not tax deductible. | |
| 31-Jan | TFN report for closely held trusts for TFN’s quoted to a trustee by beneficiaries in quarter 2, 2011-12. |
| 21-Feb | January 2012 monthly activity statement – due date for lodging and paying. |
| 28-Feb | Income tax return for non-taxable large/medium business taxpayers as per the latest year lodged (all entities other than individuals) due date for lodging. |
| 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. | |
| Income tax returns for new registrant (taxable and non-taxable) large/medium business taxpayers – due date for lodging. | |
| 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. | |
| Income tax return for non-taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium business in the latest year lodged – due date for lodgment. | |
| Income tax return for any member of a consolidated group – who exits in the consolidated group for more than one day during the year of income. | |
| Income tax return for new registrant (taxable and non-taxable) head company of a consolidated group. | |
| Self managed superannuation fund annual return for new registrant (taxable and non-taxable) self-managed super funds (SMSFs) – due date for lodgment and payment. | |
| Note: For information about certain newly registered self-managed super funds who do not have to lodge a return, refer to the Lodgment program 2011-12 – details of the program. | |
| Quarterly activity statement, quarter 2, 2011-12 – due date for lodging and paying – all lodgment methods. | |
| Quarterly instalment notice (form R, S or T), quarter 2, 2011-12 – due date for payment. You only need to lodge if you are varying the instalment amount. | |
| Annual GST return or information report – due date for lodging (and paying if applicable) if the taxpayer does not have an income tax return lodgment obligation. | |
| If the taxpayer does have an income tax return obligation, this return or report must be lodged by the due date of the income tax return. | |
| Due date for lodging the Superannuation guarantee charge (SGC) statement – quarterlyand paying the super guarantee charge for quarter 2, 2011-12 if the employer did not pay enough contributions on time. | |
| Employers who are 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. They will still have to pay the remaining super guarantee charge to us. | |
| Note: Remember, 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 online super guarantee charge statement and calculator tool. | |
| 21-Mar | February 2012 monthly activity statement – due date for lodging and paying. |
| 31-Mar | Income tax return for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium business taxpayers) – due date for lodging, unless due earlier. |
| Payment for companies and super funds in this category is also due by this date. | |
| Income tax return for the head company of a consolidated group without a member who has been deemed a large/medium business in the latest year lodged, but with a member who had total income in excess of $2 million in their latest year lodged – due date for lodging, unless due earlier. | |
| Payment for companies in this category is also due by this date. | |
| Income tax return for individuals and trusts that were tax level 6 as per the latest year lodged, excluding large/medium business trusts. | |
| Payment for individuals and trusts in this category is due as per their notice of assessment. | |
| 21 Apr | Quarterly PAYG instalment activity statement, quarter 3, 2011-12 for head companies of consolidated groups – due date for lodging and paying. |
| March 2012 monthly activity statement – due date for lodging and paying. | |
| 28 Apr | Quarterly activity statement, quarter 3, 2011-12 – paper – due date for lodging and paying |
| Quarterly instalment notice (form R, S or T), quarter 3, 2011-12 – due date for payment. You only need to lodge if you are varying the instalment amount. | |
| Super guarantee contributions for quarter 3, 2011-12 – 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 2012. | |
| Note: Remember, the super guarantee charge is not tax deductible. | |
| 30-Apr | TFN report for closely held trusts for TFN’s quoted to trustees by beneficiaries in quarter 3, 2011-12. |
| Lost members report for the period 1 July 2011 to 31 December 2011. | |
| 15 May | 2011 income 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 2011 concession. |
| Due date for: | |
| · lodging | |
| · company and super funds to pay where required | |
| · individuals and trusts in this category to pay as per their notice of assessment. | |
| 21 May | April 2012 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 your lodgment and payment concessions for their fringe benefits tax returns. | |
| 26 May | Eligible quarterly activity statement, quarter 3, 2011-12 – due date for lodging and paying if you are lodging via any of the following: |
| · electronic commerce interface (ECI) | |
| · electronic lodgment service (ELS) | |
| · Tax Agent Portal | |
| · BAS Agent Portal | |
| 28 May | Fringe benefits tax annual return – due date for lodging and paying (if required). |
| Due date for lodging the Superannuation guarantee charge statement – quarterly (NAT 9599) and paying the super guarantee charge for quarter 3, 2011-12 if the employer did not pay enough contributions on time. | |
| Employers who are 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. They will still have to pay the remaining super guarantee charge to us. | |
| Note: Remember, 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 online super guarantee charge statement and calculator tool. | |
| 5 Jun | Income tax return lodgment for both of the following: |
| · non-taxable or refund as per latest year lodged | |
| · actual non-taxable or refund in the current year, unless due earlier. | |
| This is for all entities with a lodgment end date of 15 May 2012, excluding large/medium business taxpayers and head companies of consolidated groups. This includes companies and super funds that were not due earlier and meet the above criteria. | |
| Income tax returns due for individuals and trusts with a lodgment end date of 15 May 2012, 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 Jun | May 2012 monthly activity statement – due date for lodging and paying. |
| 30 Jun | 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 2011-12 financial year. |
