Calendar of Key Dates

Scott Associates have put together an simple list of important keys dates.

Keep on top of your tax this year by easily adding relevant key dates to your personal calendar. You can filter keys dates by category and click on the event to quickly add it to your digital diary. Please note, this list of key dates is not comprehensive – it is a guide only. Events or timelines may change. Unless otherwise stated, the due dates provided are for 30 June balancers only. The payment due dates for a tax return are determined by client type, the lodgement due date and when the return is lodged. HANDY HINT! When a due date falls on a Saturday, Sunday or public holiday, you can lodge or pay on the next business day.

Monthly Weekly Daily
September

October 2019

November
MO
TU
WE
TH
FR
SA
SU
30
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21

Lodge and pay Q1 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay September monthly business activity statement.

Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.

22
23
24
25
26
27
28

Employers who do not pay minimum super contributions for Q1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 November. Note: The super guarantee charge is not tax deductible.

Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the income year.

Lodge and pay Q1 activity statement if lodging by paper. Pay Q1 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.

Make super guarantee contributions for Q1 to funds by this date.

29
30
31

Lodge Annual investment income report (AIIR).

Lodge Franking account tax return when both the: Return is a disclosure only (no amount payable); Taxpayer is a 30 June balancer.

Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for: entertainment and sports activities; construction and related activities, and; arranging casino gaming junket activities.

Lodge PAYG withholding annual report no ABN withholding (NAT 3448).

Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187). This report advises amounts withheld from payments to foreign residents for: interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR) royalty payments.

Final date to add new clients to your client list to ensure their tax return is covered by the lodgment program. Note: The lodgment program is a concession to registered agents. We can ask for documents to be lodged earlier than the concessional due dates.

Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in Q1.

Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first year return has a 31 October due date.

Payment (if required) for companies and super funds in this category is due on 1 December.

Lodge Departing Australia superannuation payments (DASP) annual report.

Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment.

Lodge lost members report for the period 1 January – 30 June.

SMSFs in this category must lodge their complete Self-managed superannuation fund annual return (NAT 71226) by this date.

Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October. Note: Some prosecuted clients may have a different lodgment due date – refer to the letter you received for the applicable due date.

Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June. SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date. Note: This means all prior year returns must be lodged, not just the immediate prior year.

1
2
3