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  • May

    Key lodgment and payment dates for business for May.

    12 May

    Activity statements

    • Quarter 3 (January–March) activity statements lodged electronically – final date for lodgment and payment  

    21 May

    Fringe benefits tax (FBT) return

    • Final date for lodgment and payment if required.
    • In response to COVID-19, the due date to lodge and pay the 2020 FBT return is deferred from 21 May 2020 to 25 June 2020.

    Activity statements

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

    28 May


    • Lodge and pay quarter 3 (1 January–31 March) 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: 07 May 2020QC 32046