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
January

February 2020

March
MO
TU
WE
TH
FR
SA
SU
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Lodge and pay December monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

Lodge and pay January monthly business activity statement.

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Pay Q2 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation. If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return.

Use our super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly (February).

Employers lodging a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge. Note: The super guarantee charge is not tax deductible.

Lodge and pay Q2 activity statement for all lodgment methods.

Lodge and pay Q2 Superannuation guarantee charge statement – quarterly if the employer did not pay enough contributions on time.

Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October due date at finalisation of a review of the SMSF at registration. Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see Super lodgment.

Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.

Lodge tax return for large/medium new registrant (non-taxable) head company of a consolidated group.

Lodge tax return for non-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.

Lodge tax return for non-taxable large/medium entities as per the latest year lodged (except individuals). Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities (except individuals). Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

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