Key lodgment dates for businesses

Income tax

October 2012

31 Oct 2012	Income tax	Individual, partnership and trust income tax returns - final date for lodgment unless an approved SAP or a later lodgment date has been granted. Lodgment of income tax returns for trusts that were either taxable or non-taxable medium to large business clients in the last year they lodged and have one or more prior year returns overdue as at 30 June 2012. Lodgment of income tax returns for Trusts where the 2011 income tax return was not lodged by the due date. New registrant trusts can lodge by 28 February 2013 unless required earlier.
31 Oct 2012	Income tax	Income tax return lodgment due date for all June balancing companies where one or more prior-year returns were overdue as at 30 June 2012.
31 Oct 2012	Income tax	Income tax return lodgment due date for all June balancing companies where the 2011 income tax return was not lodged on time,

December 2012

01 Dec 2012	Income tax	Income tax payment due date for companies that were taxable medium to large business clients in the immediate prior year.
01 Dec 2012	Income tax	Income tax payment due date for companies that were required to lodge by 31 October 2012. Income tax lodgment date for non full assessment company entities. Payment date is as per the notice of assessment.

January 2013

15 Jan 2013*

Income tax

Due date for lodgment of income tax returns for companies, and trusts that were taxable medium to large business clients in the prior year and are not required to lodge earlier. If you fail to lodge your 2012 return on time your income tax return for 2013 will be due by 31 October 2013.

February 2013

28 Feb 2013	Income tax	Income tax return lodgment and payment due date for self-preparing taxpayers that were not due at an earlier date. If you fail to lodge your 2012 return on time your income tax return for 2013 will be due by 31 October 2013.
28 Feb 2013	Income tax	Income tax return lodgment due date for medium to large business trusts that were non-taxable in the latest year lodged unless required earlier. Income tax returns for new registrant trusts unless required earlier. If you fail to lodge your 2012 return on time your income tax return for 2013 will be due by 31 October 2013.

Sections within Dates by topic

• Activity statements
• Annual investment income report
• Fringe benefits tax
• Goods and services tax
• Income tax
• Pay as you go
• Superannuation
• TFN reporting for closely held trusts