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  • October

    Key lodgment and payment dates for business for October.

    21 October

    Activity statements

    • September monthly activity statements – final date for lodgment and payment.
    • Quarter 1 (July–September) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.

    PAYG instalments

    • Annual PAYG instalment notice – final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.

    If you have already received your income tax assessment, you should not vary your annual instalment.

    28 October

    Activity statements

    • Quarter 1 (July–September) activity statements – final date for lodgment and payment.
    • Annual activity statement – TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries – final date for lodgment and payment.

    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.
    • Quarter 1 (July–September) instalment notices (forms S and T) – final date for payment and, if varying instalment amount, lodgment.

    GST

    • Final date for eligible quarterly GST reporters to elect to report GST annually.

    PAYG instalments

    • Final date for eligible instalment reporters to elect to report annually for June balancers.
    • Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2013 income year for June balancers.
    • Quarter 1 (July–September 2013) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

    Superannuation

    • Payment of super guarantee contributions, for quarter 1 (July–September) – contributions.
      • If you do not pay minimum super contributions for quarter 1 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 November. The super guarantee charge is not tax deductible.

    31 October

    PAYG withholding

    • Lodgment for PAYG withholding where ABN not quoted – annual report.
      • Use this to report amounts withheld because another entity did not quote their ABN.
      • These amounts should have been reported at label W4 of activity statements.
    • Lodgment for PAYG withholding from interest, dividends and royalties paid to non-residents – annual report
      • Use this to report payments of dividends, interest and royalties to non-residents that are subject to withholding, and the amounts withheld.
      • These amounts should have been reported at label W3 on activity statements.
    • Lodgment for PAYG withholding annual report – payments to foreign residents
      • Use this to report payments made to foreign residents for entertainment or sports activities, construction and related activities and arranging casino gaming junket activities, and the amounts withheld.
      • These amounts should have been reported at label W3 on activity statements.

    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.

    Income tax

    • Individual, partnership and trust income tax returns – final date for lodgment unless an approved SAP or a later lodgment date has been granted.
    • Trusts that are medium to large taxpayers in the last year they lodged and have one prior year return overdue as at 30 June of the last financial year.
    • Lodgment of income tax returns for trusts, which did not lodge their income tax return on time for the previous financial year.
    • Income tax return lodgment due date for all June balancing companies where one or more prior-year returns were overdue, as at 30 June.
    • Income tax returns lodgment due date for companies that did not lodge their income tax return on time for the previous financial year.

    TFN report

    • Quarter 1 (July–September) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

    Annual Investment Income Reporting

    Last modified: 12 Dec 2017QC 32007