Key lodgment dates for businesses

Goods and services tax

July 2012

28 Jul 2012*

GST instalments

Quarter 4 (April - June 2012) instalment notices (forms S and T) - final date for payment and, if varying the instalment amount, lodgment.

August 2012

21 Aug 2012

GST

Final date for eligible monthly GST reporters to elect to report GST annually.

October 2012

28 Oct 2012*	GST instalments	Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used. Final date for opting out of option 3 for the current financial year (2012-13).
28 Oct 2012*	GST	Final date for eligible quarterly GST reporters to elect to report GST annually.
28 Oct 2012*	GST instalments	Quarter 1 (July - September 2012) instalment notices (forms S and T) - final date for payment and, if varying the instalment amount, lodgment.
31 Oct 2012	GST	Annual GST return or Annual GST information report - lodgment and payment (if required) is due when the income tax return is due for those who have an income tax obligation. If you use a tax agent, different lodgment and payment dates may apply.

February 2013

28 Feb 2013	GST	Annual GST return or Annual GST information report - final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.
28 Feb 2013	GST instalments	Quarter 2 (October - December 2012) instalment notices (forms S and T) - final date for payment and, if varying the instalment amount, lodgment.

April 2013

28 Apr 2013*

GST instalments

Quarter 3 (January - March 2013) instalment notices (forms S and T) - final date for payment and, if varying the instalment amount, lodgment.

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