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Professionalism. Integrity. Reliability.

Key dates – Other

The following is general information published by the ATO and is subject to change and/or your specific circumstances.  We strongly recommend that you contact our office to confirm the applicable dates that may be relevant to your particular situation.


Fringe Benefits Tax Return

The due dates for lodgment of FBT returns are:

  • 25 June – If the return is lodged electronically
  • 21 May – If the return is lodged by paper
  • The statutory due date for lodgment and payment is 21 May.

Further information can be found on the ATO website.


Activity Statements

The following outlines the due dates for all activity statements and the extension available if lodged by a tax agent or BAS agent.

MONTHLY LODGEMENT DUE DATE AGENT CONCESSION
All quarters 21st of the following month n/a
QUARTERLY LODGEMENT DUE DATE AGENT CONCESSION
Quarter 1 (1 July – 30 September) 28 October 25 November
Quarter 2 (1 October – 31 December) 28 February 28 February
Quarter 3 (1 January – 31 March) 28 April 25 May
Quarter 4 (1 April – 30 June) 28 July 25 August

 

Note – The agent concession is available for activity statements lodged using one of the following:

  • The BAS Agent Portal
  • Standard Business Reporting (SBR)
  • The electronic commerce interface (ECI).

Further information can be found on the ATO website.


Superannuation

Employers must pay super guarantee contributions for each eligible employee at least four times a year.  Payments must be made by the quarterly cut-off dates:

QUARTER Period Due date
1 1 July – 30 September 28 October
2 1 October – 31 December 28 January
3 1 January – 31 March 28 April
4 1 April – 30 June 28 July

 

Further information can be found on the ATO website.


PAYG withholding payment summary annual report

The due date for lodgment of the annual report is worked out by:

  • Determining the class of payees the payer has included in the report
  • Whether there is registered tax agent or BAS agent involvement in the preparation of the report
DUE DATE DESCRIPTION
14 August
Reports for:
· Large withholders (annual withholding over $ 1m)
· Payers who do not have registered agent involvement in preparing report
30 September
Payers with registered agent involvement in preparing report and have either:
· One or more arm’s length payees
· Only closely held payees but did not meet the compliance test
Tax return due date
Payers (including PSI entities with tax agent involvement) and the following apply:
· Have only closely held payees
· Meet the compliance test and notify the ATO by 27 September

 

It is important to note that the above dates are a general guide only and is dependent upon factors such as eligibility for the “closely held lodgement concession”.  We recommend that you contact our office directly to confirm your lodgement dates.

Further information can be found on the ATO website.


Taxable payments annual report

Businesses in the building and construction industry need to report the total payments they make to each contractor for building and construction services each year.  These payments need to be reported to the ATO on the Taxable payments annual reportThe due dates for lodgment of taxable payments annual report are:

  • 21 July – If lodged directly by the tax payer
  • 25 August – If lodged by a Tax agent or BAS agent

Further information can be found on the ATO website.


 

Griffin & Associates

79 Denham St, Townsville City QLD 4810

Phone 07 4772 6588

Chartered Accountants