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.

Key lodgment and payment dates for business – February.