15 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.
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.