ATO due dates (April to May)

DateObligation21 April

Lodge and pay quarter 3, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.Lodge and pay March 2018 monthly activity statement.28 AprilLodge and pay quarter 3, 2017–18 activity statement if lodging by paper.Pay quarter 3, 2017–18 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.Make super guarantee contributions for quarter 3, 2017–18 to the funds 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) by 28 May 2018.

Note: The super guarantee charge is not tax deductible.

30 AprilLodge TFN report for closely held trusts if any beneficiaries quoted their TFNs to trustees in quarter 3, 2017–18.Lodge lost members report for the period 1 July 2017 to 31 December 2017.15 MayLodge 2017 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 2018 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.

21 MayLodge and pay April 2018 monthly activity statement.Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns.

Lodge Fringe benefits tax annual return (if lodging by paper).

26 MayLodge and pay eligible quarter 3, 2017–18 activity statements if you lodge electronically.28 MayPay Fringe benefits tax annual return.Lodge and pay quarter 3, 2017–18 Superannuation guarantee charge statement – quarterly (NAT 9599) if the employer did not pay enough contributions on time.

Employers lodging a Superannuation guarantee charge statement – quarterly (NAT 9599) 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.

Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and to help prepare the Superannuation guarantee charge statement – quarterly.