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  • January 2018




    15 January

    Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier

    Payment for large/medium entities with a 15 January due date is:

    • 1 December 2017 – for companies and super funds
    • for trusts – as stated on their notice of assessment.

    Note: You cannot request an agent assessed deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year.

    Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large/medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2017.

    21 January

    Lodge and pay quarter 2, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.

    Lodge and pay December 2017 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

    28 January

    Make quarter 2, 2017–18 super guarantee contributions to funds by this date.

    Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 February 2018.

    Note: The super guarantee charge is not tax deductible.

    31 January

    Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2017–18.

    Back to list of due dates

    Last modified: 11 Jan 2018QC 34602