Tax Diary

Timeline

2023
Lodge Tax Return

Lodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.

Payment for large and medium entities with a 15 January due date is:
1 December 2022 – for companies and super funds
for trusts – as stated on their notice of assessment.

Lodge & Pay

Lodge and pay quarter 2, 2022-23 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay December 2022 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

Super guarantee contributions

Make quarter 2, 2022–23 super guarantee contributions to funds by this date.

Lodge TFN report

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2022–23.

Lodge & Pay

Lodge and pay December 2022 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

Lodge and pay January 2023 monthly business activity statement.

Lodge Tax Return

Lodge tax return for non-taxable large and medium entities as per the latest year lodged (except individuals).

Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

Lodge tax returns for new registrant (taxable and non-taxable) large or medium entities (except individuals).

Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

Lodge tax return for non-taxable head company of a consolidated group, including a new registrant, that has a member who has been deemed a large or medium entity in the latest year lodged.

Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.

Lodge tax return for large or medium new registrant (non-taxable) head company of a consolidated group.

Lodge and pay Self-managed superannuation fund annual return for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2022 due date at finalisation of a review of the SMSF at registration.

Lodge & Pay

Lodge and pay February 2023 monthly business activity statement.

Lodge tax return

Lodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large and medium taxpayers), unless the return was due earlier.

Payment for companies and super funds in this category is also due by this date

Lodge tax return for the head company of a consolidated group (excluding large and medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier.

Payment for companies 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 and medium trusts.

Payment for individuals and trusts in this category is due as advised on their notice of assessment.

Lodge & Pay

Lodge and pay quarter 3, 2022–23 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay March 2023 monthly business activity statement.

Lodge 2022 tax returns

Lodge 2022 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups) and are not eligible for the 5 June concession.

Due date for companies and super funds to pay if required.

Note: Individuals and trusts in this category pay as advised on their notice of assessment.

Lodge & Pay

Lodge and pay April 2023 monthly business activity statement.

Lodge and pay Fringe benefits tax annual return if lodging by paper.

Lodge & Pay

Lodge and pay eligible quarter 3, 2022–23 activity statements if you or your client have elected to receive and lodge electronically.

Lodge and Pay

Lodge and pay quarter 3, 2022–23 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Employers who lodge a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

Note: The super guarantee charge is not tax deductible.

Lodge tax returns

Lodge tax return for all entities with a lodgment due date of 15 May 2023 if the tax return is not required earlier and both of the following criteria are met:

  • non-taxable or a credit assessment in latest year lodged.
  • non-taxable or receiving a credit assessment in the current year. Note: This includes companies and super funds but excludes large and medium taxpayers and head companies of consolidated groups.

Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2023 provided they also pay any liability due by this date.

Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.

Lodge & Pay

Lodge and pay May 2023 monthly business activity statement.

Lodge & Pay

Lodge and pay 2023 Fringe benefits tax annual return for tax agents if lodging electronically.

Super guarantee contribution payments

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2022–23 financial year.

Note: If any of your clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partners must lodge their 2021–22 tax return by 30 June 2023, regardless of any deferrals in place.

Activity Statements

Quarter 4 (April–June) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
June monthly activity statements – final date for lodgment and payment.

Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

GST Instalments

Quarter 4 (April–June) instalment notices (forms SA and T) – final date for payment and, if varying the instalment amount, lodgment.

Superannuation

Due date for payment of super guarantee (SG) contributions for quarter 4 (1 April – 30 June) in the previous financial year.
SG contributions are to be received by the superfund by this date. You need to allow sufficient time for SG payments to reach and be processed by your super fund, especially if using a SG clearing house.
If you don’t pay the SG contributions for quarter 4 in full and by this date, you must pay the super guarantee charge (SGC) and lodge a Superannuation guarantee charge (SGC) statement to us by 28 August.

It’s important to note, SGC is more than the SG you would have normally paid and is not tax deductible.

Activity Statements

Quarter 4 (April–June) activity statements – final date for lodgment and payment.

Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

PAYG Instalments

Quarter 4 (April–June) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

TFN Report

Quarter 4 (April–June) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

Activity Statements

Quarter 4 (April–June) activity statements lodged electronically – final date for lodgment and payment

Refer to Lodging your activity statements online for information on your eligibility for this later due date

Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

PAYG Instalments

PAYG withholding payment summary annual report – final date for lodgment

Use this to summarise all payments to your employees and other payees and the amounts withheld from salary and wages and other payments

These amounts should have been reported at labels W1 and W2 on previous financial year activity statements.

Activity Statements

July monthly activity statements – final date for lodgment and payment.

GST

Final date for eligible monthly GST reporters to elect to report GST annually.

Activity Statements

August monthly activity statements – final date for lodgment and payment.

Annual TFN withholding report

Annual TFN withholding report for closely-held trusts where a trustee has been required to withhold amounts from payments to beneficiaries during the previous financial year – final date for lodgment.

Activity Statements

September monthly activity statements – final date for lodgment and payment.

Quarter 1 (July–September) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.

PAYG Instalments

Annual PAYG instalment notice – final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.

If you have already received your income tax assessment, you should not vary your annual instalment.

GST Instalments

Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used.

Final date for opting out of option 3 for the current financial year.

Quarter 1 (July–September) instalment notices (forms S and T) – final date for payment and, if varying instalment amount, lodgment.

PAYG Instalments

Final date for eligible instalment reporters to elect to report annually for June balancers.

Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2013 income year for June balancers.

Quarter 1 (July–September 2013) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

Activity Statements

Quarter 1 (July–September) activity statements – final date for lodgment and payment.

Annual activity statement – TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries – final date for lodgment and payment.

PAYG Withholding

Lodgment for PAYG withholding where ABN not quoted – annual report.

Lodgment for PAYG withholding from interest, dividends and royalties paid to non-residents – annual report

Lodgment for PAYG withholding annual report – payments to foreign residents

GST

Annual GST return or Annual GST information report – lodgment and payment (if required) is due when the income tax return is due, for those who have an income tax obligation.

Income Tax

Individual, partnership and trust income tax returns – final date for lodgment unless an approved SAP or a later lodgment date has been granted.

Trusts that are medium to large taxpayers in the last year they lodged and have one prior year return overdue as at 30 June of the last financial year.

Lodgment of income tax returns for trusts, which did not lodge their income tax return on time for the previous financial year.

Income tax return lodgment due date for all June balancing companies where one or more prior-year returns were overdue, as at 30 June.

Income tax returns lodgment due date for companies that did not lodge their income tax return on time for the previous financial year.

TFN Report

Quarter 1 (July–September) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

Activity Statements

Quarter 1 (July–September) activity statements lodged electronically – final date for lodgment and payment

Refer to the two week lodgement concession for information on your eligibility for this later due date.

Activity Statements

Lodge and pay October monthly activity statements.

 

Income Tax

Payment due date for companies that were taxable medium to large clients in the immediate prior year

Payment due date for companies that were required to lodge by 31 October

Lodgment date for non-full assessment company entities – payment date is as per the notice of assessment.

Activity Statements

November monthly activity statements – final date for lodgment and payment.

 

 

2024
Activity Statements

December monthly activity statements – final date for lodgment and payment.

Quarter 2 (October–December) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.

 

 

TFN Report

Quarter 2 (October–December) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

 

Income Tax

Due date for lodgment of income tax returns for companies and trusts that were taxable medium to large taxpayers in the prior year and are not required to lodge earlier.

If you fail to lodge your current return on time your income tax return for the next financial year will be due by 31 October.

Activity Statements

January monthly activity statements – final date for lodgment and payment.

 

 

 

Activity Statements

Quarter 2 (October–December) activity statements – final date for lodgment and payment, including electronic lodgment.

 

 

 

 

GST

Annual GST return or Annual GST information report – final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.

 

PAYG Instalments

Quarter 2 (October–December) instalment notices (forms R and T) – final date for payment, and lodgment if varying the instalment amount.

 

GST Instalments

Quarter 2 (October–December) instalment notices (forms S and T) – final date for payment, and lodgment if varying the instalment amount.

 

Income Tax

Lodgment and payment due date for self-preparing entities that were not due at an earlier date
if you don’t lodge your previous financial year return on time, your income tax return for the current financial is due by 31 October.

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