January

Key lodgment and payment dates for business for January.

21 January

Activity statements

• December monthly activity statements – final date for lodgment and payment.
• Quarter 2 (October–December) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.

28 January

Superannuation

• Due date for super guarantee (SG) contributions, for quarter 2, (October–December).
  • Quarter 2 SG contributions are to be received by the superfund by this date – you need to allow sufficient time for SG payments to reach and be processed by your superfund, especially if using a SG clearing house.
  • If you don't pay the SG contributions for quarter 2 in full and by this date, you must pay the super guarantee charge (SGC) and lodge a SGC statement with us by 28 February.

It's important to note, SGC is more than the SG you would have normally paid and is not tax deductible.

31 January

TFN report

Quarter 2 (October–December) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

Income tax

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