2017-30 June

End of financial year

Superannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2016/17 income year.



2017-25 June

FBT returns

Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2017 (if lodged electronically through a tax agent). The due date to lodge is 28 May 2017 if lodged on paper. The due date to pay fringe benefits tax (if required) is 28 May 2017 in all cases.



2017-21 June

Activity statements

Due date to lodge and pay monthly activity statements for May 2017. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for May 2017.
  • PAYG withholding for May 2017 (medium withholders).
  • PAYG instalment for May 2017 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).



2017-05 June

Income tax returns

Due date for all entities otherwise required to lodge on 15 May 2017 (excluding large/medium entities and head companies of consolidated groups) to lodge 2015/16 income tax returns, where both of the following criteria are met:

  • non-taxable or refund for the latest year lodged, and
  • non-taxable or refund for 2015/16.



2017-05 June

Income tax returns

Due date for individuals and trusts otherwise required to lodge on 15 May 2017 to lodge 2015/16 income tax returns, provided they also pay any liability due by this date. * Note that 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.



2017-28 May

FBT returns

Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2017 (if lodged on paper) and pay fringe benefits tax (if required). The due date to lodge and pay is 25 Jun 2017 if lodged electronically through a tax agent.



2017-28 May

Superannuation

Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2017 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly. The SGC is not tax deductible.



2017-26 May

Activity statements

Due date to lodge and pay quarterly activity statements for the March 2017 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:            

  • GST, wine equalisation tax and luxury car tax for the March 2017 quarter.
  • PAYG withholding:
    • for March 2017 (medium withholders).
    • for the March 2017 quarter (small withholders).
  • PAYG instalment for the March 2017 quarter for quarterly PAYG instalment payers (3rd quarter of the 2016/17 income year).
  • FBT instalment for the March 2017 quarter (4th quarter of the 2017 FBT year).

The due date to lodge and pay is 28 Apr 2017 if lodged on paper.



2017-21 May

Activity statements

Due date to lodge and pay monthly activity statements for April 2017. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for April 2017.
  • PAYG withholding for April 2017 (medium withholders).
  • PAYG instalment for April 2017 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).



2017-21 May

Tax agents

Final date for new clients to appoint a tax agent for a fringe benefits tax role for the FBT year ended 31 March 2017. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.



2017-15 May

Income tax returns

Due date for all entities that did not have to lodge earlier (including all remaining consolidated groups), that are not eligible for the 5 Jun 2017 concession, to lodge 2015/16 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2017.
The due date for individuals and trusts in this category to pay income tax is the date stated on their notice of assessment.






Note:

  • As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.