• October

     

    21 Oct 

    Activity statements

    September monthly activity statements – final date for lodgment and payment.

    21 Oct

    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.

    21 Oct

    Activity statements

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

    28 Oct 

    Activity statements

    Quarter 1 (July-September) activity statements – final date for lodgment and payment.

    28 Oct

    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.

    28 Oct

    GST

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

    28 Oct

    GST instalments

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

    28 Oct

    PAYG instalments

    Final date for eligible instalment reporters to elect to report annually for June balancers.

    28 Oct

    PAYG instalments

    Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2013 income year for June balancers.

    28 Oct

    PAYG instalments

    Quarter 1 (July-September 2013) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

    28 Oct

    Superannuation

    Due date for payment of super guarantee contributions, for quarter 1 (July-September) – contributions to be made to the fund by this date.

    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.

    28 Oct

    Activity statements

    Annual activity statement – TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries – final date for lodgment and payment.

    31 Oct

    PAYG withholding

    PAYG withholding where ABN not quoted – annual report – final date for lodgment.

    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.

    31 Oct

    PAYG withholding

    PAYG withholding from interest, dividends and royalties paid to non-residents – annual report – final date for lodgment.

    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.

    31 Oct

    PAYG withholding

    PAYG withholding annual report – payments to foreign residents – final date for lodgment.

    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.

    31 Oct

    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.

    31 Oct

    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.

    31 Oct

    Income tax

    Lodgment of income tax returns for trusts, which did not lodge their income tax return on time for the previous financial year.

    31 Oct

    Income tax

    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.

    31 Oct

    TFN report

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

    31 Oct

    Annual investment income reporting

    Lodging the annual investment income report (AIIR) – final date for lodgment for all investment bodies.

    Last modified: 30 Jul 2015QC 32007