DateObligation1 DecemberPay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2018.Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged. Lodgment of return is due 15 January 2018.Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2017.21 DecemberLodge and pay November 2017 monthly activity statement.15 JanuaryLodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier
Payment for large/medium entities with a 15 January due date is:
1 December 2017 – for companies and super fundsfor trusts – as stated on their notice of assessment.
Note: You cannot self-assess a lodgment deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year.
Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large/medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2017.21 JanuaryLodge and pay quarter 2, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.Lodge and pay December 2017 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.28 JanuaryMake quarter 2, 2017–18 super guarantee contributions to funds by this date.
Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 February 2018.
Note: The super guarantee charge is not tax deductible.
31 JanuaryLodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2017–18.21 FebruaryLodge and pay December 2017 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
Lodge and pay January 2018 monthly activity statement.
28 FebruaryLodge tax return for non-taxable large/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/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/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/medium new registrant (non-taxable) head company of a consolidated group.Lodge and pay Self-managed superannuation fund annual return(NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2017 due date at finalisation of a review of the SMSF at registration.
Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return
Lodge and pay quarter 2, 2017–18 activity statement for all lodgment methods.Pay quarter 2, 2017–18 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation.
If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return.
Lodge and pay quarter 2, 2017–18 Superannuation guarantee charge (SGC) statement – quarterly if the employer did not pay enough contributions on time.
Employers lodging a Superannuation guarantee charge statement – quarterly 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.
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