Resources
Listed below are key tax lodgement dates as prescribed by the Australian Taxation Office.
At Zanacorp Accounting Group Pty Ltd, we understand that Tax Office deadlines may not be given the highest priority within your business. We can assist you in managing these deadlines, so you have one less burden to worry about.
July 2013
| Date | Category | Description |
| 21 July 2013 | Taxable Payments Annual Report | Due date for lodgement of Taxable payments annual report for businesses in specified industries. Extended lodgement date of 28 July 2013 for 2013 only. |
| 21 July 2013 | Activity Statements | June 2013 monthly activity statements – Final date for lodgement |
| 28 July 2013 | Activity Statements | Quarter 4 (April - June 2013) Business Activity Statements – Final date for paper lodgement and payment. |
| 28 July 2013 | Superannuation | Superannuation Guarantee Contribution for quarter 4 (1 April – 30 June 2013) to be made to fund by this date. |
August 2013
| Date | Category | Description |
| 21 August 201325 August 2013 | Activity Statements | July 2013 monthly activity statements – Final date for paper lodgement and payment. Quarter 4 (April – June 2013) activity statements – Final date for lodgement and payment if lodged electronically. |
| 28 August 2013 | Superannuation | Superannuation Guarantee Charge Statement – Quarterly (NAT 9599) (if required contributions were not made by the due date) for quarter 4, 2012-13 (1 April – 30 June 2013). The SGC is not tax-deductible. |
September 2013
| Date | Category | Description |
| 21 September 2013 | Activity Statements | August 2013 monthly activity statements – Final date for lodgement and payment. |
October 2013
| Date | Category | Description |
| 21 October 201321 October 2013 | PAYG Income Tax Instalment NoticeAnnual 2013 PAYG Tax Instalment | September 2013 quarter PAYG income tax instalment notices – Final date for payment. No need to lodge form.2013 Annual PAYG income tax instalment due for payment. No need to lodge form. |
| 21 October 2013 | Activity Statements | Quarter 1 (July – September 2013) PAYG instalment activity statements – Final date for paper lodgement and payment. |
| 28 October 2013 | Activity Statements | Quarter 1 (July – September 2013) Business activity statements – Final date for paper lodgement and payment. |
| 28 October 201331 October 2013 | SuperannuationIncome Tax Returns | Superannuation Guarantee Contributions for quarter 1, 2013-14 (1 July – 30 September 2013) to be made to the fund by this date.Due date for lodgement of all tax returns not completed by a tax agent and for all taxpayers who have more than 2 years or more lodgements outstanding including the current year. |
November 2013
| Date | Category | Description |
| 21 November 201325 November 2013 | Activity StatementsActivity Statements
|
October 2013 monthly activity statements – Final date for lodgement and payment.Quarter 1 (July – September 2013) activity statements – Final date for lodgement and payment if lodged electronically. |
| 28 November 2013 | Superannuation | Superannuation Guarantee Charge Statement – Quarterly (NAT 9599) (if required contributions were not made by the due date) for quarter 1, 2013-14 (1 July - 30 September 2013). The SGC is not tax-deductible. |
December 2013
| Date | Category | Description |
| 21 December 2013 | Activity Statements | November 2013 monthly activity statements – Final date for lodgement and payment. |
January 2014
| Date | Category | Description |
| 15 January 2014 | Income Tax | Due date for income tax return for taxable large/medium taxpayers – all entities other than individuals – unless required earlier. NOTE: Payment due 1 December 2013 |
| 15 January 2014 | Income Tax | Due date for income tax return for taxable head company of a consolidated group – including new registrants – that has a member who is deemed to be a large/medium business taxpayer. NOTE: Payment due 1 December 2013 |
| 21 January 2013 | Activity Statements | December 2013 monthly activity statements – Final date for lodgement and payment. |
| 28 January 2014 | Superannuation | Superannuation Guarantee Contribution for quarter 2 (1 October – 31 December 2013) to be made to fund by this date. |
February 2014
| Date | Category | Description |
| 21 February 2014 | Activity Statements | January 2014 monthly activity statements – Final date for lodgement and payment. |
| 28 February 2014 | Income Tax | Due date for income tax returns for non-taxable large/medium taxpayers – all entities other than individuals. Payment also due on this date for companies and super funds. |
| 28 February 2014 | Income Tax | Due date for income tax returns for new registrants (taxable and non-taxable) large/medium taxpayers – all entities other than individuals. Payment also due on this date for companies and super funds. |
| 28 February 2014 | Income Tax | Due date for income tax returns for non-taxable head company of a consolidated group, including new registrants, where a member has been deemed to be a large/medium business. |
| 28 February 2014 | Income Tax | Due date for annual return for new registrant self managed superannuation funds (taxable and non-taxable). Payment also due on this date. |
| 28 February 2014 | Activity Statements | Quarter 2 (October – December 2013) activity statements - Final date for lodgement and payment. |
| 28 February 2014 | Activity Statements | Annual GST return or information report – Final date for lodgement and payment (if taxpayer does not have an income tax return obligation) |
| 28 February 2014 | Superannuation | Superannuation Guarantee Charge Statement – Quarterly (NAT 9599) (if required contributions were not made by the due date) for quarter 2, 2013-14 (1 October – 31 December 2013). The SGC is not tax-deductible. |
March 2014
| Date | Category | Description |
| 21 March 2014 | Activity Statements | February 2014 monthly activity statements – Final date for lodgement. |
| 31 March 2014 | Income Tax | Due date for income tax returns for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium taxpayers). Payment also due on this date. |
| 31 March 2014 | Income Tax | Due date for income tax returns the head company of a consolidated group without a member who has been deemed a large/medium taxpayer, but had a member with total income in excess of $2 million in the last year lodged. Payment also due on this date. |
| 31 March 2014 | Income Tax | Due date for income tax returns for individuals and trusts that were classed as tax level 6 in the last year lodged (excluding large/medium trusts). Payment is due as per the notice of assessment. |
April 2014
| Date | Category | Description |
| 21 April 2014 | Activity Statement | March 2013 monthly activity statements – Final date for lodgement and payment. |
| 21 April 2014 | Activity Statements | Quarter 3 (January – March 2014) PAYG instalment activity statements for head companies of a consolidated group – Final date for lodgement and payment. |
| 28 April 2014 | Activity Statements | Quarter 3 (January – March 2014) activity statements – Final date for paper lodgement and payment. |
| 28 April 2014 | Superannuation | Superannuation Guarantee Contributions for quarter 3, 2013-14 (1 January – 31 March 2014) to be made to the fund by this date. |
May 2014
| Date | Category | Description |
| 15 May 2014 | Income Tax | Due date for income tax returns for all entities not required to lodge earlier, including all other consolidated group, and are not eligible for 5 June 2014 concession. Payment also due for companies and super funds. Payment for individuals and trusts is due as per the notice of assessment. |
| 21 May 2014 | Activity Statements | April 2014 monthly activity statements – Final date for lodgement and payment. |
| 26 May 2014 | Activity Statements | Quarter 3 (January – March 2014) activity statements – Final date for lodgement and payment if lodged electronically. |
| 28 May 2014 | Fringe Benefits Tax | Due date for lodgement and payment of 2014 fringe benefits tax (FBT) annual return |
| 28 May 2014 | Superannuation | Superannuation Guarantee Charge Statement – Quarterly (NAT 9599) (if required contributions were not made by the due date) for quarter 3, 2013-14 (1 January - 31 March 2014). The SGC is not tax-deductible. |
June 2014
| Date | Category | Description |
| 5 June 2014 | Income Tax | Due date for income tax returns for all entities with a due date of 15 May 2014, who were either non-taxable / refund as per the last year lodged or non-taxable / refund for the 2013 tax year, unless lodged earlier. |
| 5 June 2014 | Income Tax | Due date for income tax returns for individuals and trusts with a due date of 15 May 2014, provided payment of any liability is also made on this date. |
| 21 June 2014 | Activity Statements | May 2014 monthly activity statements – Final date for lodgement and payment. |
| 30 June 2014 | Superannuation | Superannuation Guarantee Contributions for quarter 4, 2013-14 (1 April - 30 June 2014) to be made to fund by this date to qualify for a tax deduction in the 2013/14 financial year. Otherwise due for payment by 28 July 2014. |
| 30 June 2014 | END OF 2013/14 FINANCIAL YEAR |
NOTES:
1. As your tax agent, we will advise you in advance when you are required to lodge your income tax return and other forms, as you may be eligible for extensions.
2. When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be lodged and paid on the next business day.