DateObligation5 JuneLodge tax return for all entities with a lodgment due date of 15 May 2018 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 lodgednon–taxable or receiving a credit assessment in the current year.
Note: This includes companies and super funds, but excludes large/medium taxpayers and head companies of consolidated groups.
Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2018 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.
21 JuneLodge and pay May 2018 monthly activity statement.
25 JuneLodge 2018 Fringe benefits tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 May.
30 JuneSuper guarantee contributions must be paid by this date to qualify for a tax deduction in the 2017–18 financial year.21 JulyLodge and pay June 2018 monthly activity statement.Lodge and pay quarter 4, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.28 JulyLodge and pay quarter 4, 2017–18 activity statement if lodging by paper.
Pay quarter 4, 2017–18 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
Make super guarantee contributions for quarter 4, 2017–18 to funds by this date.
Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 August 2018.
Note: The super guarantee charge is not tax deductible
31 JulyLodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2017–18.Lodge Venture capital deficit tax return for June balancers.Lodge Franking account return for 30 June balancers if there is an amount payable.
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