Key Dates
Keep up-to-date with important financial dates
Easily stay informed about key dates in the financial year calendar.
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Key dates for individuals
Key dates for individuals
Income Tax key dates
End of financial key dates
Tax Return key dates
FBT key dates
Superannuation key dates
GST key dates
PAYG key dates
TFN/ABN key dates
Activity statements key dates
Category
Date
Description
Income tax
January
Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 October to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.
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Income tax
January
Due date for taxable head companies of consolidated groups (including new registrants), that have a member deemed to be a large/medium entity in the latest year lodged, to lodge the income tax returns. The due date for these entities to pay income tax was December.
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Income tax
February
Due date for the following entities associated with consolidated groups to lodge the income tax returns:
Non-taxable head companies (including new registrants) of consolidated groups that have a member deemed to be a large/medium entity in the latest year lodged. Any former members of consolidated groups that exited the group during the year of income. New registrant (taxable and non-taxable) head companies of consolidated groups.
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Income tax
February
Due date for new registrant (taxable or non-taxable) self-managed superannuation funds (SMSFs) to lodge the SMSF annual returns and pay income tax. There are special arrangements for newly registered SMSFs that do not have to lodge a return.
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Income tax
March
Due date for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more (level 6), excluding trusts that are large/medium entities, to lodge the income tax returns. The due date for entities in this category to pay income tax is the date stated on their notice of assessment.
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Income tax
May
Due date for all entities that did not have to lodge earlier (including all remaining consolidated groups), that are not eligible for the June concession, to lodge the income tax returns. The due date for companies and superannuation funds in this category to pay income tax is also May. The due date for individuals and trusts in this category to pay income tax is the date stated on their notice of assessment.
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Income tax
June
Due date for all entities otherwise required to lodge in May (excluding large/medium entities and head companies of consolidated groups) to lodge the income tax returns, where both of the following criteria are met: non-taxable or refund for the latest year lodged, and non-taxable or refund for financial year.
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Income tax
October
Due date to lodge the individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents. Due date for all entities with one or more prior year returns outstanding to lodge the income tax returns.
If all outstanding prior year returns are lodged by this date, concessional due dates for the returns lodged by tax agents will apply.
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Income tax
December
Due date for taxable head companies of consolidated groups (including new registrants), that have a member deemed to be a large/medium entity in the immediate prior year, to pay income tax for the financial year ended. The due date for these entities to lodge their income tax returns is January.
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Income tax
30 June
The due date for all income tax returns is 30 June.
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Superannuation
30 June
Superannuation guarantee contribution must be paid by this date to qualify for an income deduction in the income tax year.
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Tax Returns
31 October
Due date to lodge all individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents.
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FBT
31 March
The FBT year ends 31 March. The statutory due date for lodgement and payment is 21 May. The due dates for lodgement of annual FBT returns for all tax agents are: 25 June if the return is lodged electronically. 21 May if the return is lodged by paper.
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Superannuation
28 November
Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 October to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.
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Superannuation for Employees
Quarterly
Payment of Superannuation for employees is to be paid by 28th of the month following end of quarter.
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GST
28 October
Final date to change GST payment option for the finanical year (from actual to instalments, or vice versa). Final date for eligible quarterly GST payers to elect to report GST annually for the financial year.
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GST
31 October
Due date for entities who pay or report GST annually, and who are required to lodge income tax returns by 31 October, to lodge the Annual GST return or Annual GST information report for the financial year ended 30 June.
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PAYG withholding
30 September
Due date for small and medium withholders (total annual PAYG withholding $1m or less) to lodge the PAYG payment summary statement for the year ended 30 June, if they use a tax agent or BAS agent to prepare the report and payees include unrelated persons. Types of payment summaries that may need to be reported include: PAYG payment summary for individual non-business, foreign employment, business and personal services income, superannuation income stream, superannuation lump sum, employment termination payment. Small and medium withholders who use a tax agent to prepare this report can lodge by the due date of their tax return, if they have closely held payees only.
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TFN/ABN reporting
31 October
Due date for the following entities to lodge quarterly reports for the September quarter: Investment bodies TFN/ABN reports for new TFN/ABN quotations by investors and closely held trusts TFN reports for TFNs quoted to a trustee by beneficiaries.
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Activity statements
Quarterly
Quarterly BAS To be lodged and paid by 28th of Month following end of quarter if not using electronic lodgement with tax agent. For those being lodged electronically the extension is the 25th of the second month after end of quarter. Monthly IAS to be lodged and paid by 21st of month following end of relevant month. Quarterly PAYG Instalment notices are due by 28th of the following month.
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