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  • February

    Key lodgment and payment dates for business for February.

    21 February

    Activity statements

    • January monthly activity statements – final date for lodgment and payment.

    28 February

    Activity statements

    • Quarter 2 (October–December) activity statements – final date for lodgment and payment, including electronic lodgment.

    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.

    PAYG instalments

    • Quarter 2 (October–December) instalment notices (forms R and T) – final date for payment, and lodgment if varying the instalment amount.

    GST instalments

    • Quarter 2 (October–December) instalment notices (forms S and T) – final date for payment, and lodgment if varying the instalment amount.

    Income tax

    • Lodgment and payment due date for self-preparing entities that were not due at an earlier date
      • if you don't lodge your previous financial year return on time, your income tax return for the current financial is due by 31 October.
    • Lodgment and payment due date for medium to large companies (taxable and non-taxable) that are new registrations
      • if you don't lodge your previous financial year return on time, your income tax return for the current financial year is due by 31 October.
    • Lodgment due date for medium to large trusts that were non-taxable in the latest year lodged unless required earlier
      • lodgment due date for income tax returns for new registrant trusts unless required earlier
      • if you don't lodge your previous financial year return on time, your income tax return for the current financial year is due by 31 October.

    Superannuation

    • Lodge and pay quarter 2 (1 October–31 December) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.
    • You can choose to offset contributions you've paid late to a fund for each employee against the super guarantee charge for the quarter for those employees.
    • You cannot claim an income tax deduction for the super guarantee charge.
    Last modified: 25 Sep 2019QC 32045