28 APRIL 2020
- Super guarantee contributions for Quarter 3 (January – March 2020) 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 2020. Remember, the super guarantee charge is not tax deductible.
15 MAY 2020
- Income tax returns for the 2019 financial year for all other entities that did not have to lodge earlier and are not eligible for the 5 June 2020 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 2020
- April 2020 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.
- 2020 Fringe benefits tax annual – due date for lodgement and payment if lodging by paper.
26 MAY 2020
- Quarter 3 activity statements (January - March 2020) - due date for lodgement and payment if you or your tax agent have elected to receive and lodge electronically.
28 MAY 2020
- Superannuation guarantee charge (SGC) statement - quarterly and paying the super guarantee charge for Quarter 3 (January – March 2020), if the employer did not pay enough contributions on time.
- 2020 Fringe benefits tax annual return – due date for payment if lodging electronically.
5 JUNE 2020
- Income tax return lodgement for the 2019 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 2020, excluding large/medium business taxpayers. Income tax returns due for individuals and trusts with a lodgement end date of 15 May 2020 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 2020
- May 2020 monthly activity statement – due date for lodgement and payment.
25 JUNE 2020
- Lodge 2020 Fringe benefits tax annual return via your tax agent (lodging electronically). Payment (if required) is due 28 May 2020.
30 JUNE 2020
- Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2019–2020 financial year.