Key Dates

Upcoming important dates

Key Dates

June 2020

Due Date			Activity	Action Required
5 June 2020			Tax Return	Lodge tax return for all entities with a lodgment due date of 15 May 2020 if the tax return is not required earlier and both of the following criteria are met: non-taxable or a credit assessment in latest year lodged non-taxable or receiving a credit assessment in the current year. Note: This includes companies and super funds, but excludes large/medium taxpayers and head companies of consolidated groups.
5 June 2020			Tax Return	Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2020 provided they also pay any liability due by this date. Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.
21 June 2020			Business Activity Statement	Lodge and pay May 2020 monthly business activity statement.
25 June 2020			Tax Return	Lodge 2020 Fringe benefits tax annual return for tax agents if lodging electronically. Payment (if required) is due 28 May.
30 June 2020		Payment		Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2019–20 financial year.

May 2020

Due Date			Activity	Action Required
15 May 2020			Tax Return	Lodge 2019 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June concession. Due date for companies and super funds to pay if required. Note: Individuals and trusts in this category pay as advised on their notice of assessment.
21 May 2020			Business Activity Statement	Lodge and pay April 2020 monthly business activity statement.
21 May 2020			Fringe Benefits Tax	Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns. Lodge and pay Fringe benefits tax annual return if lodging by paper.
26 May 2020			Business Activity Statement	Lodge and pay eligible quarter 3, 2019–20 activity statements if you lodge electronically.
28 May 2020		Payment		Pay Fringe benefits tax annual return if lodging electronically.
28 May 2020		Superannuation Guarantee		Lodge and pay quarter 3, 2019–20 Superannuation guarantee charge statement – quarterly (NAT 9599) 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 still have to pay the remaining super guarantee charge. Note: The super guarantee charge is not tax deductible.

April 2020

Due Date			Activity	Action Required
21 April 2020			Business Activity Statement	Lodge and pay quarter 3, 2019–20 PAYG instalment activity statement for head companies of consolidated groups.
21 April 2020			Business Activity Statement	Lodge and pay March 2020 monthly business activity statement.
28 April 2020			Business Activity Statement	Lodge and pay quarter 3, 2019–20 activity statement if lodging by paper.
28 April 2020			Payment	Pay quarter 3, 2019–20 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
28 April 2020		Payment		Make super guarantee contributions for quarter 3, 2019–20 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) by 28 May 2020. Note: The super guarantee charge is not tax deductible.
30 April 2020		TFN Report		Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2019–20.
30 April 2020		Annual Report		Lodge lost members report for the period 1 July 2019 to 31 December 2019.

March 2020

Due Date			Activity	Action Required
21 March 2020			Business Activity Statement	Lodge and pay February 2020 monthly business activity statement.
31 March 2020			Tax Return	Lodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large/medium taxpayers), unless the return was due earlier. Payment for companies and super funds in this category is also due by this date.
31 March 2020			Tax Return	Lodge tax return for the head company of a consolidated group (excluding large/medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier. Payment for companies in this category is also due by this date.
31 March 2020			Tax Return	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.

February 2020

Due Date			Activity	Action Required
21 February 2020			Business Activity Statement	Lodge and pay December 2019 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
21 February 2020			Business Activity Statement	Lodge and pay January 2020 monthly business activity statement.
28 February 2020			Tax Return	Lodge tax return for non-taxable large/medium entities as per the latest year lodged (except individuals). 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.
28 February 2020			Tax Return	Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities (except individuals). 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.
28 February 2020		Tax Return		Lodge tax return for non-taxable head company of a consolidated group, including a new registrant, that has a member who has been deemed a large/medium entity in the latest year lodged. Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.
28 February 2020		Tax Return		Lodge tax return for large/medium new registrant (non-taxable) head company of a consolidated group.
28 February 2020		Tax Return		Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2019 due date at finalisation of a review of the SMSF at registration.
28 February 2020		Business Activity Statement		Lodge and pay quarter 2, 2019–20 activity statement for all lodgment methods.
28 February 2020		Payment		Pay quarter 2, 2019–20 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
28 February 2020		Business Activity Statement		Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation. If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return.
28 February 2020		Superannuation Guarantee		Lodge and pay quarter 2, 2019–20 Superannuation guarantee charge statement – quarterly if the employer did not pay enough contributions on time. Employers lodging 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 still have to pay the remaining super guarantee charge. Note: The super guarantee charge is not tax deductible.

January 2020

Due Date			Activity	Action Required
15 January 2020			Tax Return	Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.
15 January 2020			Payment	Payment for large/medium entities with a 15 January due date is: 1 December 2019 – for companies and super funds For trusts – as stated on their notice of assessment. Note: You cannot request an agent assessed 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.
15 January 2020			Tax Return	Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large/medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2019.
21 January 2020			Business Activity Statement	Lodge and pay quarter 2, 2019–20 PAYG instalment activity statement for head companies of consolidated groups.
21 January 2020		Business Activity Statement		Lodge and pay December 2019 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
28 January 2020		Payment		Make quarter 2, 2019–20 super guarantee contributions to funds 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) by 28 February 2020. Note: The super guarantee charge is not tax deductible.
31 January 2020		TFN Report		Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2019–20.

December 2019

Due Date			Activity	Action Required
1 December 2019			Payment	Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2020.
1 December 2019			Payment	Pay 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. Lodgment of return is due 15 January 2020.
1 December 2019			Payment	Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2019.
21 December 2019			Business Activity Statement	Lodge and pay November 2019 monthly business activity statement.

November 2019

Due Date			Activity	Action Required
21 November 2019			Business Activity Statement	Lodge and pay October 2019 monthly business activity statement.
25 November 2019			Business Activity Statement	Lodge and pay quarter 1, 2019–20 activity statement if you lodge electronically.
28 November 2019			Superannuation Guarantee	Lodge and pay quarter 1, 2019–20 Superannuation guarantee charge statement – quarterly if the employer did not pay enough contributions on time. Employers lodging 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 still have to pay the remaining super guarantee charge. Note: The super guarantee charge is not tax deductible.

October 2019

Due Date			Activity	Action Required
21 October 2019			Payment	Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
21 October 2019			Business Activity Statement	Lodge and pay quarter 1, 2019–20 PAYG instalment activity statement for head companies of consolidated groups.
21 October 2019			Business Activity Statement	Lodge and pay September 2019 monthly business activity statement.
28 October 2019			Business Activity Statement	Lodge and pay quarter 1, 2019–20 activity statement if lodging by paper. Pay quarter 1, 2019–20 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.
28 October 2019		Payment		Make super guarantee contributions for quarter 1, 2019–20 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 2019. Note: The super guarantee charge is not tax deductible.
28 October 2019		Business Activity Statement		Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2018–19 income year.
31 October 2019		Tax Agent Appointment		Final date for new clients to appoint a tax agent to ensure their 2019 tax return is covered by their concessional lodgment program. Note: The lodgment program is a concession to registered agents. The ATO can ask for documents to be lodged earlier than the concessional due dates.
31 October 2019		Tax Return		Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2019. 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 2019, the lodgment program due dates will apply to the 2019 tax return. SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.
31 October 2019		Tax Return		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 2019 due date.
31 October 2019		Tax Return		Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2019: 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 2019. SMSFs in this category must lodge their complete Self-managed superannuation fund annual return (NAT 71226) by this date.
31 October 2019		Annual Report		Lodge Annual investment income report (AIIR).
31 October 2019		Annual Report		Lodge Departing Australia superannuation payments (DASP) annual report.
31 October 2019		Tax Return		Lodge Franking account tax return when both the: return is a disclosure only (no amount payable) taxpayer is a 30 June balancer.
31 October 2019		Annual Report		Lodge PAYG withholding annual report no ABN withholding (NAT 3448).
31 October 2019		Annual Report		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.
31 October 2019		Annual Report		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.
31 October 2019		Annual Report		Lodge lost members report for the period 1 January – 30 June 2019.
31 October 2019		TFN Report		Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2019–20.

September 2019

Due Date			Activity	Action Required
21 September 2019			Business Activity Statement	Lodge and pay August 2019 monthly business activity statement.
30 September 2019			Annual Report	Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent. 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.
30 September 2019			Annual Report	Lodge Annual TFN withholding report 2019 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

August 2019

Due Date			Activity	Action Required
14 August 2019			Annual Report	Lodge 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 2019			Business Activity Statement	Lodge and pay July 2019 monthly business activity statement.
25 August 2019			Business Activity Statement	Lodge and pay quarter 4, 2018–19 activity statement if you lodge electronically.
28 August 2019			Superannuation Guarantee	Lodge and pay quarter 4, 2018–19 Superannuation guarantee charge statement – quarterly 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 still have to pay the remaining super guarantee charge. Note: The super guarantee charge is not tax deductible.
28 August 2019			Annual Report	Lodge Taxable payments annual report.

July 2019

Due Date			Activity	Action Required
21 July 2019			Business Activity Statement	Lodge and pay June 2019 monthly business activity statement.
21 July 2019			Business Activity Statement	Lodge and pay quarter 4, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.
28 July 2019			Business Activity Statement	Lodge and pay quarter 4, 2018–19 activity statement if lodging by paper.
28 July 2019			Payment	Pay quarter 4, 2018–19 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
28 July 2019		Payment		Make super guarantee contributions for quarter 4, 2018–19 to funds 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) by 28 August 2019. Note: The super guarantee charge is not tax deductible.
31 July 2019		TFN Report		Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2018–19.
31 July 2019		Tax Return		Lodge Venture capital deficit tax return for June balancers.
31 July 2019		Tax Return		Lodge Franking account return for 30 June balancers if there is an amount payable.
31 July 2019		Tax Return		Lodge Early stage innovation company report.

June 2019

Due Date			Activity	Action Required
5 June 2019			Tax Return	Lodge tax return for all entities with a lodgment due date of 15 May 2019 if the tax return is not required earlier and both of the following criteria are met: non-taxable or a credit assessment in latest year lodged non–taxable or receiving a credit assessment in the current year. Note: This includes companies and super funds, but excludes large/medium taxpayers and head companies of consolidated groups.
5 June 2019			Tax Return	Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2019 provided they also pay any liability due by this date. Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.
21 June 2019			Business Activity Statement	Lodge and pay May 2019 monthly business activity statement.
25 June 2019			Fringe Benefits Tax Return	Lodge 2019 Fringe benefits tax annual return for tax agents if lodging electronically. Payment (if required) is due 28 May.
30 June 2019		Payment		Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2018–19 financial year.

May 2019

Due Date		Activity	Action Required
15 May 2019		Tax Return	Lodge 2018 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2019 concession. Due date for companies and super funds to pay if required. Note: Individuals and trusts in this category pay as advised on their notice of assessment.
21 May 2019		Business Activity Statement	Lodge and pay April 2019 monthly business activity statement.
21 May 2019		Fringe Benefits Tax Return	Final date for FBT clients to appoint agent to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns. Lodge and pay Fringe benefits tax annual return if lodging by paper.
26 May 2019		Business Activity Statement	Lodge and pay eligible quarter 3, 2018–19 activity statements if you lodge electronically.
28 May 2019		Payment	Pay Fringe benefits tax annual return if lodging electronically.
28 May 2019		Superannuation Guarantee	Lodge and pay quarter 3, 2018–19 Superannuation guarantee charge statement – quarterly (NAT 9599) 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 still have to pay the remaining super guarantee charge. Note: The super guarantee charge is not tax deductible.

April 2019

Due Date		Activity	Action Required
21 April 2019		Business Activity Statement	Lodge and pay quarter 3, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.
21 April 2019		Business Activity Statement	Lodge and pay March 2019 monthly business activity statement.
28 April 2019		Business Activity Statement	Lodge and pay quarter 3, 2018–19 activity statement if lodging by paper.
28 April 2019		Instalment Notice	Pay quarter 3, 2018–19 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
28 April 2019		Payment	Make super guarantee contributions for quarter 3, 2018–19 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) by 28 May 2019. Note: The super guarantee charge is not tax deductible.
30 April 2019		TFN Report	Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2018–19.
30 April 2019		Lost Members Report	Lodge lost members report for the period 1 July 2018 to 31 December 2018.

March 2019

Due Date		Activity	Action Required
21 March 2019		Business Activity Statement	Lodge and pay February 2019 monthly business activity statement.
31 March 2019		Tax Return	Lodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large/medium taxpayers), unless the return was due earlier. Payment for companies and super funds in this category is also due by this date.
31 March 2019		Tax Return	Lodge tax return for the head company of a consolidated group (excluding large/medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier. Payment for companies in this category is also due by this date.
31 March 2019		Tax Return	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. Back to list of due dates