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 November 2017
Lodge and pay quarter 1, 2017/18 activity statement if you lodge electronically.
Lodge and pay quarter 1, 2017-18 Superannuation guarantee charge statement- quarterly if the employer did not pay enough contributions on time.
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.
If you have any questions please give us a call on 08 9321 2642.
This information is provided to you by the ATO (Dated: 20 November 2017).