21 JANUARY 2017
• December 2016 monthly activity statement except for small business clients who report GST monthly and lodge electronically using a registered agent.
28 JANUARY 2017
• Super guarantee contributions for Quarter 2 (October – December 2016) 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 2017. Remember, the super guarantee charge is not tax deductible.
21 FEBRUARY 2017
• December 2016 monthly activity statement - due date for lodgement and payment.
• January 2017 monthly activity statement - due date for lodgement and payment.
28 FEBRUARY 2017
• Quarter 2 activity statements (October - December 2016) - 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.
• Self-managed superannuation fund annual return for newly registered self-managed super funds (SMSF) is due on this date for lodgement and payment. 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 2016), if the employer did not pay enough contributions on time. The super guarantee charge is not tax deductible.
21 MARCH 2017
• February 2017 monthly activity statement – due date for lodgement and payment.
• Income tax return for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium business taxpayers) – due date for lodging, unless due earlier. Payment for companies and super funds in this category is also due by this date.
• Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large/medium trusts. Payment for individuals and trusts in this category is due as advised on their notice of assessment.