ATO lodgement due dates 2017-18

 

ATO lodgement due dates 2017-18

This includes details of most of the lodgement obligations including:

  • income tax returns
  • monthly and quarterly activity statements
  • fringe benefits tax (FBT) returns and pay as you go (PAYG) withholding annual reports
  • annual goods and services tax (GST) returns and information reports
  • annual and quarterly instalment notices
  • a range of superannuation statements, including the single annual return for SMSFs
  • tax file number (TFN) report and annual TFN withholding report for closely held trusts
  • other lodgement obligations, including franking account returns, annual investment income reports and venture capital deficit returns.

* Weekend or public holiday – lodgment or payment may be made on the first business day after the due date.

July 2017 | August 2017 | September 2017 | October 2017 | November 2017 | December 2017 | January 2018 | February 2018 | March 2018 | April 2018 | May 2018 | June 2018

July 2017

DateObligation
21 JulyJune 2017 monthly activity statement – due date for lodging and paying.
2016–17 quarter 4 PAYG instalment activity statement – for head companies of consolidated groups – due date for lodging and paying.
Taxable payments annual report – building and construction industry.
28 JulyQuarterly activity statement, quarter 4, 2016–17 – paper – due date for lodging and paying.Quarterly instalment notice (form R, S or T), quarter 4, 2013–14 due date for paying. Lodgment is only required if you vary the instalment amount.
Super guarantee contributions for quarter 4, 2016–17 – employers must make contributions to the fund by this date.Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 August 2014. Note: The super guarantee charge is not tax deductible.
31 JulyTFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 4, 2016–17.
Venture capital deficit tax return for June balancers.
Franking account return for June balancers when there is an amount payable.

 

August 2017

DateObligation
14 August

Due date for lodging the PAYG withholding payment summary annual report for:

  • large withholders whose annual withholding is greater than $1 million
  • payers who have no tax agent or BAS agent involved in preparing the report.
21 AugustJuly 2014 monthly activity statement – due date for lodging and paying.
25 August

Quarterly activity statement, quarter 4, 2016–17 – tax agents and BAS agents – due date for lodging and paying if you are lodging using one of the following:

  • electronic lodgment service (ELS)
  • electronic commerce interface (ECI)
  • Tax Agent Portal
  • BAS Agent Portal
  • Standard Business Reporting (SBR).
28 AugustDue date for lodging the Superannuation guarantee charge statement – quarterly, and paying the super guarantee charge for quarter 4, 2016–17, if the employer did not pay enough contributions on time. Employers who lodge 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 will still have to pay the remaining super guarantee charge to us. Note: The super guarantee charge is not tax deductible. For help working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use the Tax Office’s Super guarantee charge statement and calculator tool.

September 2017

DateObligation
21 SeptemberAugust 2017 monthly activity statement – due date for lodging and paying.
30 SeptemberDue date for lodging the PAYG withholding payment summary annual report for payers whose registered agent (BAS agent or tax agent) helped prepare the report. If a payer has only closely held payees and their tax agent helps prepare their report, they may be eligible for a concession to lodge this report by the due date of their tax return.
 Annual TFN withholding report 2017 – due date for lodgment when a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

October 2017

DateObligation
21 OctoberAnnual pay as you go (PAYG) instalment notice (Form N), due date for payment. Lodgment is only required if you vary the instalment amount or use the rate method to calculate the instalment.
 Quarterly PAYG instalment activity statement, quarter 1, 2017–18 for head companies of consolidated groups – due date for lodging and paying.
 September 2014 monthly activity statement – due date for lodging and paying.
28 OctoberQuarterly activity statement, quarter 1, 2017–18 – paper lodgments – due date for lodging and paying. Quarterly instalment notice (form R, S, or T), quarter 1, 2017–18, due date for payment. Lodgment is only required if you vary the instalment amount.
 Super guarantee contributions, quarter 1, 2017–18 – contributions to be made to the fund by this date.
 Annual activity statement for TFN withholding for closely held trusts – due date for lodging and paying where a trustee of a closely held trust withheld amounts from payments to beneficiaries during the 2016–17 income year.
31 OctoberFinal date to appoint a tax agent to the income tax role for any new client. If you advise us of your appointment after this date, the client’s 2017 tax return may not be covered by your 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.
 Tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2017. Note: This means all prior year returns must be lodged, not just the immediate prior year. If all outstanding prior year returns have been lodged by this date, the system will reset the 2017 tax return due date as in the normal program. Self-managed super funds (SMSF) in this category must lodge their complete Self-managed superannuation fund annual return by this date.
 

Tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2017:

  • Some prosecuted clients may have been given a different lodgment due date. Refer to the letter you received for the applicable due date.
  • Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment.
  • Payment (if required) for companies and super funds in this category is due on 1 December 2017.

SMSFs in this category must lodge their complete Self managed superannuation fund annual return by this date.

 Annual investment income report (AIIR) – due date for lodgment.
 Departing Australia superannuation payments (DASP) annual report – due date for lodgment.
 

Franking account tax return – due date for lodgment when both of the following apply:

  • The return is a disclosure only (no amount payable).
  • The taxpayer is a 30 June balancer.
 PAYG withholding annual report no ABN withholding (NAT 3448) – due date for lodgment.
 

PAYG withholding from interest, dividend and royalty payments paid to non-residents (NAT 7187) annual report – due date for lodgment. 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.
 

PAYG withholding annual report – payments to foreign residents (NAT 12413) – due date for lodgment. This report advises amounts withheld from payments to foreign residents for:

  • entertainment and sports activities
  • construction and related activities
  • arranging casino gaming junket activities.
 Lost members report for the period 1 January to 30 June 2017.
 TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2017–18.

November 2017

DateObligation
21 NovemberOctober 2017 monthly activity statement – due date for lodging and paying.
25 November

Quarterly activity statement, quarter 1, 2017–18 – due date for lodging and paying if you are lodging via one of the following:

  • electronic commerce interface (ECI)
  • electronic lodgment service (ELS)
  • Tax Agent Portal
  • BAS Agent Portal
  • Standard Business Reporting (SBR).
28 NovemberDue date for lodging Superannuation guarantee charge statement – quarterly and paying the super guarantee charge for quarter 1, 2017–18, if the employer did not pay enough contributions on time. Employers who lodge 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 will still have to pay the remaining super guarantee charge to us. Note: The super guarantee charge is not tax deductible. For help working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use the Tax Office’s Super guarantee charge statement and calculator tool.

December 2017

DateObligation
1 DecemberIncome tax for taxable large/medium taxpayers, companies and super funds – due date for payment. Lodgment of return due 15 January 2018.
 Income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged – due date for payment. Lodgment of return due 15 January 2018.
 Income tax for companies and super funds when lodgment of the tax return was due 31 October 2017 – due date for payment.
21 DecemberNovember 2017 monthly activity statement – due date for lodging and paying.

January 2018

DateObligation
15 January

Tax return for taxable large/medium entities (all entities other than individuals) – due date for lodging, unless required earlier. Payment for large/medium entities with a 15 January due date is:

  • 1 December 2017 for companies and super funds
  • as stated on their notice of assessment for trusts.

Note: You cannot self-assess a lodgment deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year.

 Tax return for the taxable head company of a consolidated group (including new registrants) that has a member who has been deemed a large/medium entity in the latest year lodged – due date for lodging unless required earlier. Payment was due 1 December 2017.
21 JanuaryQuarterly PAYG instalment activity statement, quarter 2, 2017–18 for head companies of consolidated groups – due date for lodging and paying.
 December 2014 monthly business activity statement – due date for lodging and paying except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.
28 JanuarySuper guarantee contributions for quarter 2, 2017–18 – employers must make contributions to the fund 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) with us by 28 February 2018. Note: The super guarantee charge is not tax deductible.
31 JanuaryTFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2017–18.

February 2018

DateObligation
21 FebruaryDecember 2017 monthly business activity statement for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically – due date for lodging and paying. January 2015 monthly activity statement – due date for lodging and paying.
28 FebruaryTax return for non-taxable large/medium entities as per the latest year lodged (all entities other than individuals) due date for lodging. 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.
 Tax returns for new registrant (taxable and non-taxable) large/medium entities (all entities other than individuals) – due date for lodging. 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.
 Tax return for non-taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium entity in the latest year lodged – due date for lodgment. Tax return for any member of a consolidated group who exits the consolidated group during the year of income.
 Tax return for new registrant (taxable and non-taxable) head company of a consolidated group.
 Self-managed superannuation fund annual return for new registrant (taxable and non-taxable) self-managed super funds (SMSF) – due date for lodgment and payment. Note: There are special arrangements for newly registered self-managed super funds that do not have to lodge a return.
 Quarterly activity statement, quarter 2, 2017–18 – due date for lodging and paying – all lodgment methods.
 Quarterly instalment notice (form R, S or T), quarter 2, 2017–18 – due date for payment. Lodgment is only required if you vary the instalment amount.
 Annual GST return or information report – due date for lodging (and paying if applicable) if the taxpayer does not have a tax return lodgment obligation. If the taxpayer does have a tax return obligation, this return or report must be lodged by the due date of the tax return.
 Due date for lodging the Superannuation guarantee charge (SGC) statement– quarterly and paying the super guarantee charge for quarter 2, 2017–18 if the employer did not pay enough contributions on time. Employers who lodge 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 will still have to pay the remaining super guarantee charge to us. Note: The super guarantee charge is not tax deductible. For help with working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use the Tax Office’s Super guarantee charge statement and calculator tool.

March 2018

DateObligation
21 MarchFebruary 2018 monthly activity statement – due date for lodging and paying.
31 MarchTax return for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium taxpayers) – due date for lodging, unless due earlier. Payment for companies and super funds in this category is also due by this date.
 Tax return for the head company of a consolidated group without a member who has been deemed a large/medium entity in the latest year lodged, but with a member who had total income in excess of $2 million in their latest year lodged – due date for lodging, unless due earlier. Payment for companies in this category is also due by this date.
 Tax return for individuals and trusts that were tax level 6 in the latest year lodged, excluding large/medium trust entities. Payment for individuals and trusts in this category is due as advised on their notice of assessment.

April 2018

DateObligation
21 AprilQuarterly PAYG instalment activity statement, quarter 3, 2017–18 for head companies of consolidated groups – due date for lodging and paying.
 March 2015 monthly activity statement – due date for lodging and paying.
28 AprilQuarterly activity statement, quarter 3, 2017–18 – paper lodgments – due date for lodging and paying.
 Quarterly instalment notice (form R, S or T), quarter 3, 2017–18 – due date for payment. You only need to lodge if you are varying the instalment amount.
 Super guarantee contributions for quarter 3, 2017–18 – employers must make contributions to the fund by this date. Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 May 2015. Note: The super guarantee charge is not tax deductible.
30 AprilTFN report for closely held trusts for TFNs quoted to trustees by beneficiaries in quarter 3, 2017–18.
 Lost members report for the period 1 July 2017 to 31 December 2017.

May 2018

DateObligation
15 May

2017 tax returns for all other entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2018 concession. Due date for:

  • lodging
  • company and super funds to pay if required

Note: Individuals and trusts in this category to pay as advised on their notice of assessment.

21 MayApril 2018 monthly activity statement – due date for lodging and paying.
 Final date for appointing a tax agent for a fringe benefits tax role. You must tell us who your new clients are by this date to make sure they receive the lodgment and payment concessions for their fringe benefits tax returns. Fringe benefits tax annual return – due date for lodgment (if lodging by paper).
26 May

Eligible quarterly activity statement, quarter 3, 2017–18 – due date for lodging and paying if you lodge using any of the following:

  • electronic commerce interface (ECI)
  • electronic lodgment service (ELS)
  • Tax Agent Portal
  • BAS Agent Portal
  • Standard Business Reporting.
28 MayFringe benefits tax annual return – due date for payment.
 Due date for lodging the Superannuation guarantee charge statement – quarterly (NAT 9599) and paying the super guarantee charge for quarter 3, 2017–18 if the employer did not pay enough contributions on time. Employers who lodge 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 will still have to pay the remaining super guarantee charge to us. Note: The super guarantee charge is not tax deductible. For help with working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use the Tax Office’s Super guarantee charge statement and calculator tool.

June 2018

DateObligation
5 June

Tax return lodgment, including companies and super funds where the tax return is not required earlier and both of the following criteria are met:

  • non-taxable or refund as at latest year lodged
  • non–taxable or receiving a refund in the current year.

This is for all entities with a lodgment end date of 15 May 2015, excluding large/medium taxpayers and head companies of consolidated groups.

 Tax returns due for individuals and trusts with a lodgment end date of 15 May 2018 provided they also pay any liability due by this date. Note: This is not a lodgment end date but a concessional arrangement where you will not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date.
21 JuneMay 2018 monthly activity statement – due date for lodging and paying.
25 June2018 fringe benefits tax annual return – lodgment due date for tax agents (if lodging electronically). Payment (if required) is due 28 May.
30 JuneSuper guarantee contributions must be paid by this date to qualify for a tax deduction in the 2017–18 financial year.