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Integrity, Innovation & Commitment

2nd Quarter 2013

Key Tax Dates

21 OCTOBER 2012tax time

• Annual pay as you go (PAYG) instalment notice (Form N), due date for payment. You only need to lodge if you are varying the instalment amount or using the rate method to calculate the instalment.

• September 2012 monthly activity statements - due date for lodgement and payment.

28 OCTOBER 2012

• Superannuation guarantee contributions for Quarter 1 (July – September 2012) are to be made to the fund by this date.

31 OCTOBER 2012

• Final date to appoint a tax agent to the income tax role for any new client. If you advise us of your appointment after this date, your 2012 income tax return may not be covered by the concession in our tax agent lodgement program.

• Income tax returns for all entities where one or more prior year income tax returns were outstanding as at 30 June 2012. 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 this date, the ATO system will reset the 2012 return due date as per the normal program.

• Income tax return for all entities prosecuted for non-lodgement of prior year income tax returns and advised of a lodgement due date of 31 October 2012. Some prosecuted clients may have been given a different lodgement due date. Refer to the letter you received on this matter for the applicable due date.

21 NOVEMBER 2012

• October 2012 monthly activity statements - due date for lodgement and payment.

25 NOVEMBER 2012

• Quarter 1 activity statements (July - September 2012) - due date for lodgement and payment if you are lodging via electronic commerce interface (ECI), electronic lodgement service (ELS), Tax Agent Portal, BAS Agent Portal or Standard Business Reporting (SBR).

28 NOVEMBER 2012

• Due date for lodging Superannuation guarantee charge statement - quarterly and paying the super guarantee charge for Quarter 1 (July – September 2012), if the employer did not pay enough contributions on time.


• Income tax for taxable large/medium businesses, companies and super funds - due date for payment. Lodgement of return is due 15 January 2013.

• Income tax for companies and super funds where lodgement of the income tax return was due 31 October 2012 - due date for payment.

21 DECEMBER 2012

• November 2012 monthly activity statements - final date for lodgement and payment.


Let us advise you with your accounting and taxation needs!