DateObligation21 November
Lodge and pay October 2017 monthly activity statement.25 November
Lodge and pay quarter 1, 2017–18 activity statement if you lodge electronically.28 NovemberLodge and pay quarter 1, 2017–18 Superannuation guarantee charge 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.
Use the Super guarantee charge statement and calculator tool to work out the super guarantee charge and help prepare the Superannuation guarantee charge statement – quarterly.
1 December
Pay 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.
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