Date
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Description
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28 July
|
Super guarantee contributions for quarter 4 (1 April – 30 June)
Employers are to make contributions to the super fund by this date.
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14 August
|
Due date for PAYG withholding payment summary – annual reports.
Departing Australia super payment (DASP) payment summaries issued in the last financial year can be included in this report, or be reported separately by 31 October.
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28 August
|
Super guarantee charge statement – quarterly for quarter 4 (1 April – 30 June).
Employers that did not make the required super guarantee contributions for the April-June quarter must lodge the statement by this date.
|
22 September
|
Due date for lodgment of super assessment variation advice, where applicable, for the variation of assessments issued on 15 August.
|
28 October
|
Super guarantee contributions for quarter 1 (1 July – 30 Sept)
Employers are to make contributions to the super fund by this date.
|
31 October
|
Self-preparers
Income tax return for all super funds due where prior year income tax returns are outstanding or where the previous income tax return was not lodged on time.
SMSFs must complete the SMSF annual return.
Tax agent clients
Income tax return for all super funds due where prior year income tax returns are outstanding as at 31 October of the most recent financial year.
SMSFs must complete the SMSF annual return. If all prior returns have been lodged by this date, the return for the last financial year is due as in the normal program.
Annual balances - You are required to report the 30 June balance of your member accounts no later than 31 October each year. You may choose to report member account balances more frequently.
APRA annual return and audit report must be lodged with APRA by this date.
PAYG withholding payment summary – annual report.
Due if you did not report DASP data records by 14 August with other payment summaries you issued for the last financial year.
Lost members statement and reporting.
Last date to assess and report a change in the member's lost status account attribute on or after 30 June but before 31 October.
Unclaimed super money statement.
Last date to report and pay unclaimed super money for the period 1 January – 30 June.
Unclaimed super money statement for small or insoluble lost member accounts.
Last date to report and pay small or insoluble lost member accounts for the period 1 January – 30 June.
Unclaimed super money statement for inactive low-balance accounts.
Last date to report and pay inactive low-balance accounts for the period 1 January – 30 June.
Unclaimed super money statement for former temporary residents.
Due date for the lodgment of statements and the payment of former temporary residents' unclaimed super to us.
|
28 November
|
Super guarantee charge statement – quarterly for quarter 1 (1 July – 30 Sept).
Employers who did not make the required super guarantee contributions for the July-September quarter must lodge the statement by this date.
|
1 December
|
Payment of income tax for taxable large/medium super funds.
Lodgment of the return is due 31 January coming (except where there is a prior year income tax return outstanding as at 30 June of the most recent financial year).
|
22 December
|
Due date for the lodgment of super assessment variation advice, where applicable, for the variation of an assessment issued on 15 November.
|
28 January
|
Super guarantee contributions for quarter 2 (1 Oct – 1 Dec).
Employers are to make contributions to the super fund by this date.
|
31 January
|
Income tax return for taxable large/medium super funds as per latest year lodged.
Due, unless required earlier.
Remember, payment for super funds was due 1 December.
|
28 February
|
Income tax return for non-taxable large/medium super funds as per latest year lodged.
To be lodged.
Income tax return for new registrant (taxable and non-taxable) SMSFs – SMSF annual return.
To be lodged. Payment (if required) is also due on this date. Note: New SMSFs that do not lodge through a tax agent must lodge by 31 October. This is the latest date that a self-preparing super fund can lodge.
Income tax return for new registrant large/medium super funds.
To be lodged. Payment (if required) is also due on this date.
Super guarantee charge statement – quarterly for quarter 2 (1 Oct – 31 Dec).
Employers that did not make the required super guarantee contributions for the October–December quarter must lodge the statement by this date.
Income tax return lodgment and payment due date for self-preparing entities that did not have to lodge or pay at an earlier date.
|
22 March
|
Due date for the lodgment of super assessment variation advice, where applicable, for the variation of a surcharge assessment issued on 15 February.
|
31 March
|
Due date for the income tax return for tax agent clients for companies and super funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers, according to the lodgment program). Payment (if required) is also due on this date.
|
28 April
|
Super guarantee contributions for quarter 3 (1 Jan – 31 March).
Employers are to make contributions to the super fund by this date.
|
30 April
|
Lost members assessment and reporting.
Last date to assess and report a change in the member's lost status account attribute on or after 31 December but before 30 April.
Unclaimed super money statement.
Last date to report and pay unclaimed super money for the period 1 July – 31 December.
Unclaimed super money statement for small or insoluble lost member accounts.
Last date to report and pay small or insoluble lost member accounts for the period 1 July – 31 December.
Unclaimed super money statement for inactive low-balance accounts.
Last date to report and pay inactive low-balance accounts for the period 1 July – 31 December.
Unclaimed super money statement for former temporary residents.
Due date for the lodgment of statements and the payment of former temporary residents' unclaimed super to us.
|
15 May
|
Income tax return or SMSF annual return.
Due date for all super funds for tax agents' clients not allocated to other categories (refer to 31 October, 31 January, 28 February and 31 March).
Due date for fund income tax returns not required earlier and not eligible for the 5 June lodgment concession date.
Payment (if required) is also due on this date.
Super contributions surcharge and termination payments surcharge assessments issued.
|
28 May
|
Super guarantee charge statement – quarterly for quarter 3 (1 Jan – 31 Mar).
Employers that did not make the required super guarantee contributions for the January–March quarter must lodge the statement by this date.
|
5 June
|
Income tax return for non-taxable or refund super funds as per latest year lodged as well as actual non-taxable or refund in current year.
Due date for all super funds with a lodgment end date of 15 May, except large/medium business taxpayers (unless due earlier).
|
22 June
|
Due date for the lodgment of super assessment variation advice, where applicable, for a variation of a surcharge assessment issued on 15 May.
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