Due Dates for lodging your reports:
Knowing about the due dates is important. Making sure you pay on time is key. Lodge and report on time are vital for the healthy relationship with the ATO.
The ATO as a statutory agency has needs. Those needs must be informed about how you have done on a regular basis. this is how the taxation system is built. and this is why we must plan in advance for every lodgement day. we must make sure we have everything ready to be on time to avoid undesired fines.
The major due dates are regarding all sort of lodgement dates that the company/individual must communicate to the ATO regarding the financial situation of his company or his own financial situation.
Due dates for communicating with the ATO:
- Monthly/Quarterly/annually GST returns and information reports;
- Monthly/Quarterly/annually instalment reports;
- FBT returns and PAYG withholding annual reports;
- Monthly/Quarterly/annually BAS – Business activity statements;
- Income tax returns – at the end of the TAX year.
For your convenience, we will focus on the relevant dates of each month we are at, and you can visit us for the next month key dates so you always stay informed and compliant with the ATO.
The uniqueness of this website means that we will update you on due dates beyond your taxation needs, we will inform you of every date that may help you better plan for every business outcome.
In our opinion knowing of all due dates is important to the budget process. also, it’s vital to the planning of vacations. when is the best time the accelerate your sales and marketing efforts so that they will yield the best rewards to you and to your business.
This is the only website that thinks from the business owner point of view and as such we will be focusing on the dates that will give you the best outcomes financially.
- Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
- Lodge and pay quarter 1, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.
- Lodge and pay September 2017 monthly activity statement.
- Lodge and pay quarter 1, 2017–18 activity statement if lodging by paper. Pay quarter 1, 2017–18 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.
Make super guarantee contributions for quarter 1, 2017–18 to funds by this date.
Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 November 2017.
Note: The super guarantee charge is not tax deductible
- Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2016–17 income year.
- Final date to add new clients to your client list to ensure their 2017 tax return is covered by the 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.
Lodge 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 31 October 2017, the lodgment program due dates will apply to the 2017 tax return.
SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.
- Lodge and pay Self-managed superannuation fund annual return(NAT 71226) for (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first year return has a 31 October 2017 due date.
Lodge 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 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 (NAT 71226) by this date.
- Lodge Annual investment income report (AIIR).
- Lodge Departing Australia superannuation payments (DASP) annual report.
Lodge Franking account tax return when both the:
- return is a disclosure only (no amount payable)
- taxpayer is a 30 June balancer.
- Lodge PAYG withholding annual report no ABN withholding(NAT 3448).
Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187). 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.
Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for:
- entertainment and sports activities
- construction and related activities
- arranging casino gaming junket activities.
- Lodge lost members report for the period 1 January – 30 June 2017.
- Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2017–18.