28 APRIL 2023
- Super guarantee contributions for Quarter 3 (January – March 2023) are to be made to the fund 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) with the ATO by 28 May 2023. Remember, the super guarantee charge is not tax deductible.
15 MAY 2023
- Income tax returns for the 2022 financial year for all other entities that did not have to lodge earlier and are not eligible for the 5 June 2023 concession. Due date for lodging and due date for company and super funds to pay if required. Individuals and trusts in this category to pay as per their notice of assessment.
21 MAY 2023
- April 2023 monthly activity statement - due date for lodgement and payment.
- Final date for appointing a tax agent for a fringe benefits tax role. You must tell us by this date to make sure you receive the lodgement and payment concessions for fringe benefits tax returns.
- 2023 Fringe benefits tax annual return – due date for lodgement and payment if lodging by paper.
26 MAY 2023
- Quarter 3 activity statements (January - March 2023) - due date for lodgement and payment if you or your tax agent have elected to receive and lodge electronically.
28 MAY 2023
- Superannuation guarantee charge (SGC) statement - quarterly and paying the super guarantee charge for Quarter 3 (January – March 2023), if the employer did not pay enough contributions on time.
- 2023 Fringe benefits tax annual return – due date for payment if lodging electronically.
5 JUNE 2023
- Income tax return lodgement for the 2022 financial year, including companies and super funds where the return is not required earlier, and both of the following criteria are met: non-taxable or refund as per latest year lodged and non–taxable or receiving a refund in the current year. This is for all entities with a lodgement end date of 15 May 2023, excluding large/medium business taxpayers. Income tax returns due for individuals and trusts with a lodgement end date of 15 May 2023 provided they also pay any liability due by this date. This is not a lodgement end date but a concessional arrangement where you will not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date.
21 JUNE 2023
- May 2023 monthly activity statement – due date for lodgement and payment.
25 JUNE 2023
- Lodge 2023 Fringe benefits tax annual return via your tax agent (lodging electronically). Payment (if required) is due 28 May 2023.
30 JUNE 2023
- Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2022–2023 financial year.
If you receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, you and your partner must lodge the 2021–2022 tax return by 30 June 2023, regardless of any deferrals in place.