28 APRIL 2017
• Super guarantee contributions for Quarter 3 (January – March 2017) 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 2017. Remember, the super guarantee charge is not tax deductible.
15 MAY 2017
• Income tax returns for the 2016 financial year for all other entities that did not have to lodge earlier and are not eligible for the 5 June 2017 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 2017
• April 2017 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.
26 MAY 2017
• Quarter 3 activity statements (January - March 2017) - due date for lodgement and payment (all lodgement methods).
28 MAY 2017
• Superannuation guarantee charge (SGC) statement - quarterly and paying the super guarantee charge for Quarter 3 (January – March 2017), if the employer did not pay enough contributions on time.
• 2017 Fringe benefits tax annual return – due date for payment.
5 JUNE 2017
• Income tax return lodgement for the 2016 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 2017, excluding large/medium business taxpayers. Income tax returns due for individuals and trusts with a lodgement end date of 15 May 2017 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 2017
• May 2017 monthly activity statement – due date for lodgement and payment.
25 JUNE 2017
• Lodge 2017 Fringe benefits tax annual return via your tax agent (lodging electronically). Payment (if required) is due 28 May 2017.
30 JUNE 2017
• Last day for appointing a registered agent for an activity statement role. You must tell us by this date to make sure your Quarter 4 activity statements are linked to us.
• Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2016–2017 financial year.