Key Tax Dates

21 OCTOBER 2013

• Annual pay as you go (PAYG) instalment notice (Form N) – due date for payment. Lodgement is only required if you vary the instalment amount or use the rate method to calculate the instalment.

21 OCTOBER 2013

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

28 OCTOBER 2013

• Superannuation guarantee contributions for Quarter 1 (July - September 2013) are to be made to the fund by this date.

31 OCTOBER 2013

• 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 2013 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 2013. 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 2013 return due date as per the normal program. Self-managed super funds (SMSF) in this category must lodge their complete Self-managed superannuation fund annual return by this date.

• 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 2013. 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. Self-managed super funds (SMSF) in this category must lodge their complete Self-managed superannuation fund annual return by this date.

21 NOVEMBER 2013

• October 2013 monthly activity statements - due date for lodgement and payment.

25 NOVEMBER 2013

• Quarter 1 activity statements (July - September 2013) - 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 2013

• Due date for lodging Superannuation guarantee charge statement - quarterly and paying the super guarantee charge for Quarter 1 (July – September 2013), if the employer did not pay enough contributions on time.

1 DECEMBER 2013

• Income tax for taxable large/medium businesses, companies and super funds - due date for payment. Lodgement of return is due 15 January 2014.

• Income tax for companies and super funds where lodgement of the income tax return was due 31 October 2013 - due date for payment.

21 DECEMBER 2013

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