Key Tax Dates

14 JULY 2013

• Payers must issue 2012-13 PAYG Withholding payment summaries to payees (that is, employees and other workers).

21 JULY 2013

• June 2013 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 2013

• Superannuation guarantee contributions for Quarter 4 (April - June 2013) 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 2013. The SGC is not tax deductible.

14 AUGUST 2013

• 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.

21 AUGUST 2013

• July 2013 monthly activity statements - final date for lodgement and payment.

25 AUGUST 2012

• Quarter 4 activity statements (April - June 2013) – 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 2013

• August 2013 monthly activity statements - final date for lodgement and payment.