3rd Quarter 2013

You can with the Small Business Superannuation Clearing House - a free online superannuation payments service that helps small businesses with 19 or fewer employees meet their superannuation guarantee obligations.

Making superannuation contributions each quarter to numerous superannuation funds can be time consuming and can sometimes result in increased administrative costs.

The Small Business Superannuation Clearing House lets you pay your superannuation contributions in one transaction to a single location. It is designed to make this process easier, reducing red tape and compliance costs.

You simply register your employees’ superannuation fund details and they will distribute the contributions to the employees various superannuation funds.

For more information or you would like to use the service you can call 1300 660 048 or go to www.humanservices.gov.au.

Click on Business & employers, click on Employer resources and then click on Small Business Superannuation Clearing House.

15 JANUARY 2013

• Income tax return for taxable large/medium business taxpayers as per latest year lodged (all entities other than individuals) due date for lodging, unless required earlier.

• Payment for companies and super funds was due 1 December 2012. Payment for trusts in this category is due as per their notice of assessment.

21 JANUARY 2013

• December 2012 monthly activity statement except for small business clients who report GST monthly and lodge electronically using a registered agent.

28 JANUARY 2013

• Super guarantee contributions for Quarter 2 (October – December 2012) are to be made to the fund 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) with the ATO by 28 February 2013. Remember, the super guarantee charge is not tax deductible.

21 FEBRUARY 2013

• December 2012 monthly activity statement - due date for lodgement and payment.

• January 2013 monthly activity statement - due date for lodgement and payment.

28 FEBRUARY 2013

• Quarter 2 activity statements (October - December 2012) - due date for lodgement and payment (all lodgement methods).

• Income tax return for non-taxable large/medium business taxpayers as per latest year lodged (all entities other than individuals) due date for lodging.

• Income tax return for new registrant (taxable and non-taxable) SMSFs. If you have a newly registered self-managed super fund (SMSF), the Self-managed super fund annual return 2012 is due on this date. You need to ensure you leave enough time for the audit report to be completed to enable lodgement of the SMSF annual return by the due date.

• Annual GST return or information report if taxpayer does not have a tax return lodgement obligation (if taxpayer has a tax return obligation, this return/report must be lodged by the lodgement due date of the tax return).

• Superannuation guarantee charge (SGC) statement - quarterly and paying the super guarantee charge for Quarter 2 (October – December 2012), if the employer did not pay enough contributions on time.

21 MARCH 2013

• February 2013 monthly activity statement – due date for lodgement and payment.