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Tax Diary

March 2017

Date

Obligation

21 March

Lodge and pay February 2017 monthly activity statement.

31 March

Lodge tax return for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium taxpayers), unless due earlier.

Payment for companies and super funds in this category is also due by this date.

Lodge 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, unless due earlier.

Payment for companies in this category is also due by this date.

Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large/medium trusts.

Payment for individuals and trusts in this category is due as advised on their notice of assessment.

April 2017

Date

Obligation

21 April

Lodge and pay quarterly PAYG instalment activity statement for quarter 3, 2016–17 for head companies of consolidated groups.

Lodge and pay March 2017 monthly activity statement.

28 April

Lodge and pay quarterly activity statement for quarter 3, 2016–17 – paper lodgments.

Pay quarterly instalment notice (form R, S or T) for quarter 3, 2016–17. You only need to lodge if you are varying the instalment amount.

Employers must make super guarantee contributions for quarter 3, 2016–17 to the funds 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 2017.

Note: The super guarantee charge is not tax deductible

30 April

Lodge TFN report for closely held trusts for TFNs quoted to trustees by beneficiaries in quarter 3, 2016–17.

Lodge lost members report for the period 1 July 2016 to 31 December 2016.

May 2017

Date

Obligation

15 May

2016 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 2017 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 May

Lodge and pay April 2017 monthly activity statement.

Final date for appointing a tax agent for an FBT 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.

Lodge Fringe benefits tax annual return (if lodging by paper).

26 May

Lodge and pay eligible quarterly activity statement for quarter 3, 2016–17 if you lodge using:

  • electronic lodgment service (ELS)
  • electronic commerce interface (ECI)
  • Tax Agent Portal
  • BAS Agent Portal
  • practitioner lodgment service (PLS).

28 May

Pay Fringe benefits tax annual return.

Lodge the Superannuation guarantee charge statement – quarterly (NAT 9599) and pay the super guarantee charge for quarter 3, 2016–17 if the employer did not pay enough contributions on time.

Employers who lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) 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

June 2017

Date

Obligation

5 June

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

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

This is for all entities with a lodgment end date of 15 May 2017, excluding large/medium taxpayers and head companies of consolidated groups.

Lodge tax returns due for individuals and trusts with a lodgment end date of 15 May 2017 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 June

Lodge and pay May 2017 monthly activity statement.

25 June

Lodge 2017 Fringe benefits tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 May.

30 June

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2016–17 financial year.

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