ATO lodgement due dates 2015-16

ATO Lodgement Dates 2015-16
This includes 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 2015 | August 2015 | September 2015 | October 2015 | November 2015 | December 2015 | January 2016 | February 2016 | March 2016 | April 2016 | May 2016 | June 2016

July 2015

Date Obligation
14 July
21 July
PAYG withholding. Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers).
June monthly activity statement – due date for lodging and paying.
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. If lodged with tax agent, 28 August (to be confirmed by ATO).
28 July Quarterly activity statement, quarter 4 – paper – due date for lodging and paying.
Quarterly instalment notice (form R, S or T), quarter 4 due date for paying. Lodgment is only required if you vary the instalment amount.
Super guarantee contributions for quarter 4 – 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 the ATO by 28 August.
Note: The super guarantee charge is not tax deductible.
31 July TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 4.
Venture capital deficit tax return for June balancers.
Franking account return for June balancers when there is an amount payable.

August 2015

Date Obligation
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 August July monthly activity statement – due date for lodging and paying.
25 August Quarterly activity statement, quarter 4 – 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).
Taxable payments annual report for 2014–15 – due date for 2015 reports prepared and lodged by a tax or BAS agent.
28 August Due date for lodging the Superannuation guarantee charge statement – quarterly, and paying the super guarantee charge for quarter 4, 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 the ATO.
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 ATO’s Super guarantee charge statement and calculator tool.

Setember 2015

Date Obligation
21 September August monthly activity statement – due date for lodging and paying.
30 September Due 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 – due date for lodgment when a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

October 2015

Date Obligation
21 October Annual 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, 2015–16 for head companies of consolidated groups – due date for lodging and paying.
September 2014 monthly activity statement – due date for lodging and paying.
28 October Quarterly activity statement, quarter 1, 2015–16 – paper lodgments – due date for lodging and paying. Quarterly instalment notice (form R, S, or T), quarter 1, 2015–16, due date for payment. Lodgment is only required if you vary the instalment amount.
Super guarantee contributions, quarter 1, 2015–16 – 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 2014–15 income year.
31 October Final 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 2015 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 2015. 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 2015 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 2015:

  • 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 2015.

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 2014 to 30 June 2015.
TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2015–16.

 

November 2015

Date Obligation
21 November October monthly activity statement – due date for lodging and paying.
25 November Quarterly activity statement, quarter 1 – 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 November Due date for lodging Superannuation guarantee charge statement – quarterly and paying the super guarantee charge for quarter 1, 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 ATO’s Super guarantee charge statement and calculator tool.

December 2015

Date Obligation
1 December Income tax for taxable large/medium taxpayers, companies and super funds – due date for payment.
Lodgment of return due 15 January 2016.
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 2016.
Income tax for companies and super funds when lodgment of the tax return was due 31 October 2015 – due date for payment.
21 December November monthly activity statement – due date for lodging and paying.