Please note this list 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. When a due date falls on a Saturday, Sunday or public holiday, you can lodge or pay on the next business day. The payment due dates for a tax return are determined by client type, the lodgment due date and when the return is lodged.
Key Lodgment & Payment Dates for January 2018
15 January:
Lodge tax return for taxable large/medium entities as per the latest lodged (all entities other than individuals unless required earlier). Payment for large/medium entities with a 15 January due date is:
- 1 December 2017- for companies and super funds
- For Trust- as stated on their notice of assessment
Lodge tax return for the 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, unless the return was required earlier. Payment was due 1 December 2017.
21 January:
Lodge and pay quarter 2, 2017–18 PAYG Installment Activity Statement for head companies of consolidated groups.
Lodge and pay December 2017 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
28 January:
Make quarter 2, 2017–18 super guarantee contributions to funds by this date.
Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 February 2018.
Note: The super guarantee charge is not tax deductible.
31 January:
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2017–18.
If you have any questions in regards to the dates please give us a call on 08 9321 2642.
This information is provided to you by the ATO (Dated: 04 January 2017).
