Lodgment due date from ato

Description

21 July 2009

• Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 4, 2008–09. 
• Monthly activity statement for June 2009.

28 July 2009

• Quarterly instalment notice – form R, S or T – for quarter 4, 2008–09 – lodgment only required if varying the instalment amount.
• Superannuation guarantee contributions, for quarter 4, 2008–09 – contributions to be made to the fund by this date.

31 July 2009

• Venture capital deficit tax return for June balancer.
• Franking account return for June balancer where there is an amount payable.

11 August 2009

• Quarterly activity statement, quarter 4, 2008–09 – paper or ECI lodgment.

14 August 2009

• PAYG withholding payment summary annual report for large withholders (annual withholding > $1 million), or a payer who has no agent involvement in preparing the report.

21 August 2009

• Monthly activity statement for July 2009.

25 August 2009

• Quarterly activity statement, quarter 4, 2008–09 – secure electronic lodgment (ELS or the Tax Agent Portal).

28 August 2009

• Superannuation guarantee charge (SGC) statement – quarterly for quarter 4, 2008–09 (if required contributions were not made by the due date).

21 September 2009

• Monthly activity statement for August 2009.

30 September 2009

• PAYG withholding payment summary annual report for payer who has agent involvement in preparing the report. (If a payer has only closely held payees they may be eligible for a concession to lodge this report by the due date of the payer’s income tax return.)

21 October 2009

• Annual PAYG instalment notice, lodgment only required if varying the instalment amount or using the rate method to calculate the instalment amount.
• Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 1, 2009–10.
• Monthly activity statement for September 2009.

28 October 2009

• Quarterly instalment notice – form R, S or T – for quarter 1, 2009–10 – lodgment only required if varying the instalment amount.
• Superannuation guarantee contributions, for quarter 1, 2009–10 – contributions to be made to the fund by this date.

31 October 2009

• Income tax return for all entities where one or more prior year income tax returns were outstanding as at 30 June 2009. (If all outstanding prior year returns have been lodged by this date, the system will reset the 2009 return due dates as per the normal program.)
• Income tax return for all entities prosecuted for non-lodgment of prior years income tax returns and advised of a lodgment due date of 31 October 2009. (Some prosecuted clients may have been given a different lodgment due date. Please refer to the letter you received on this matter for the due date applicable to your clients.)
• Annual investment income report.
• Departing Australia superannuation payments annual report.
• Franking account return where the return is a disclosure-only return (no amount payable), and where the taxpayer is a June balancer.
• PAYG withholding annual report (no ABN withholding).
• PAYG withholding annual report (interest, dividend and royalty payments paid to non-residents).
• PAYG withholding annual report (payment to foreign residents).
• Lost members report for the period 1 January 2009 to 30 June 2009.

11 November 2009

• Quarterly activity statement, quarter 1, 2009–10 – paper or ECI lodgment.

21 November 2009

• Monthly activity statement for October 2009.

25 November 2009

• Quarterly activity statement, quarter 1, 2009–10 – secure electronic lodgment (ELS or the Tax Agent Portal).

28 November 2009

• Superannuation guarantee charge (SGC) statement – quarterly for quarter 1, 2009–10 (if required contributions were not made by the due date).

1 December 2009

• Payment of income tax for taxable large/medium business company and superannuation funds. (Lodgment of return due 15 January 2010.)
• Payment of income tax for taxable head company of a consolidated group that has a member who has been deemed a large/medium business taxpayer in the latest year lodged. (Lodgment of return due 15 January 2010).
• Payment of income tax for companies and superannuation funds where lodgment of the income tax return was due 31 October 2009.

21 December 2009

• Monthly activity statement for November 2009.

15 January 2010

• Income tax return for taxable large/medium business taxpayers as per latest year lodged – all entities other than individuals – unless required earlier. (Payment for companies and superannuation funds was due 1 December 2009.)
• Income tax return for taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium business taxpayer in the latest year lodged. (Payment was due 1 December 2009.)

21 January 2010

• Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 2, 2009–10.
• Monthly activity statement for December 2009.

28 January 2010

• Superannuation guarantee contributions, for quarter 2, 2009–10 – contributions to be made to the fund by this date.

21 February 2010

• Monthly activity statement for January 2010.

28 February 2010

• Quarterly activity statement, quarter 2, 2009–10 – all lodgment methods.
• Quarterly instalment notice – form R, S or T – for quarter 2, 2009–10 – lodgment only required if varying the instalment amount. 
• Income tax return for non-taxable large/medium business taxpayers as per latest year lodged – all entities other than individuals.
• Income tax return for new registrant large/medium business taxpayers.
• Income tax return for non-taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium business taxpayer in the latest year lodged. 
• Income tax return for members of a consolidated group – who exit the consolidated group for more than one day during the financial year.
• Income tax return for new registrant (taxable and non-taxable) self-managed superannuation funds. See RNN lodgment for certain new registrant SMSF.
• Income tax return for new registrant (taxable and non taxable) head company of a consolidated group.
• Annual GST return or information report if taxpayer does not have an income tax return lodgment obligation. (If taxpayer has an income tax return obligation, this return/report can be lodged by the lodgment due date of the income tax return.)
• Superannuation guarantee charge (SGC) statement – quarterly for quarter 2, 2009–10 (if required contributions were not made by the due date).

21 March 2010

• Monthly activity statement for February 2010.

31 March 2010

• Income tax return for companies and superannuation funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers).
• Income tax return for head company of a consolidated group that does not have a member who has been deemed a large/medium business taxpayer in the latest year lodged, but does have a member who had total income in excess of $2 million in latest year lodged (unless due earlier).
• Income tax return for individuals and trusts which were tax level 6 as per latest year lodged (excluding large/medium business trusts).

21 April 2010

• Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 3, 2009–10.
• Monthly activity statement for March 2010.

28 April 2010

• Quarterly instalment notice – form R, S or T – for quarter 3, 2009–10 – lodgment only required if varying the instalment amount.
• Superannuation guarantee contributions, for quarter 3, 2009–10 – contributions to be made to the fund by this date.

30 April 2010

• Lost members report for the period 1 July 2009 to 31 December 2009.

12 May 2010

• Quarterly activity statement, quarter 3, 2009–10 – paper or ECI lodgment.

15 May 2010

• Income tax return for all other entities not required earlier (including all other consolidated groups), and not eligible for the 5 June concession.

21 May 2010

• Monthly activity statement for April 2010.

26 May 2010

• Quarterly activity statement, quarter 3, 2009–10 – secure electronic lodgment (ELS or the Tax Agent Portal).

28 May 2010

• Fringe benefits tax return – lodgment and payment. 
• Superannuation guarantee charge (SGC) statement – quarterly for quarter 3, 2009–10 (if required contributions were not made by the due date).

5 June 2010

• Income tax return for non–taxable or refund as per latest year lodged as well as actual non–taxable or refund in current year (unless due earlier) – all entities with a lodgment end date of 15 May 2010 except large/medium business taxpayers and head companies of consolidated groups.
• Income tax return for individuals and trusts with a lodgment end date of 15 May 2010 provided payment is also made by this date.

Note: This is not a lodgment end date but a concessional arrangement where failure to lodge on time (FTL) penalties will be waived if lodgment and payment is made by this date.

21 June 2010

• Monthly activity statement for May 2010.

30 June 2010

2007–08 individuals income tax return
Note:
The 30 June 2010 deferred due date applies where your individual client would be entitled to a tax bonus but for the fact that the clients 2008 return could not be lodged by 30 June 2009 because:

• your client was directly involved in, and experienced significant hardship or trauma as a result of a natural disaster
• your client actively participated in the emergency response to the natural disaster
• you were unable to prepare and lodge your client’s return as a result of the direct impact of the natural disaster on you, or
• you or your client suffered an injury or illness (not connected with the natural disaster) resulting in hospitalisation for a period exceeding two weeks.

See lodgment deferrals announced for natural disasters and tax bonus in the Lodgment Program 2008–09.