Key Tax Dates

14 JULY 2012

• Payers must issue 2011-12 PAYG withholding payment summaries to payees (that is, employees and other workers).

21 JULY 2012

• June 2012 monthly activity statements - final date for lodgement and payment. To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.

28 JULY 2012

• Superannuation guarantee contributions for Quarter 4 (April - June 2012) are to be made to the fund by this date. If an employer does not pay the minimum superannuation guarantee contributions for Quarter 4 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement-quarterly by 28 August 2012. The SGC is not tax deductible.

14 AUGUST 2012

• PAYG withholding payment summary annual report – final date for lodgement. Use this to report amounts withheld from salary and wages and other payments. These amounts are reported at Label W2 of the activity statement. If a tax agent prepares the report the due date is 30 September 2012.

21 AUGUST 2012

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

25 AUGUST 2012

• Quarter 4 activity statements (April - June 2012) – final date for lodgement and payment for electronic lodgement (ELS, ECI, Tax Agent Portal or BAS Agent Portal). To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.

21 SEPTEMBER 2012

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