Key Dates

April 2014

Date Category Description
     
21 Apr 2014  Activity statements  Final date to lodge and pay March 2014 monthly activity statements.
     
21 Apr 2014  Activity statements 

Final date to lodge and pay Quarter 3 (January - March 2014) PAYG instalment activity statement for head companies of consolidated groups.

     
28 Apr 2014  Activity statements  Final date to lodge and pay Quarter 3 (January - March 2014) activity statements.
     
28 Apr 2014  PAYG instalments  Final date to pay Quarter 3 (January - March 2014) instalment notices (forms R, S or T). Final date to lodge, if varying the instalment amount.
     
28 Apr 2014  Superannuation  Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3, 2013-13 (1 January - 31 March).
If an employer does not make the minimum superannuation guarantee contributions for quarter 3 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the Tax Office by 28 May 2014.
The SGC cannot be deducted from tax.
     
 30 Apr 2014 TFN report  Final date to lodge Quarter 3 (January - March 2014) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries.
     
 30 Apr 2014  Lost members report
 Lost members report for the period 1 July 2013 to 31 December 2013.
NOTE:
  • As some dates may vary, please ensure you contact the ATO to double check any dates in question.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

May 2014

Date Category Description
     
15 May 2014
Income Tax 2013 income tax returns for all other entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2014 concession.
Due date for:
  • lodging
  • company and super funds to pay where required
  • individuals and trusts in this category to pay as per their notice of assessment.
     
21 May 2014
FBT return  Final date for appointing a tax agent for a fringe benefits tax role. You must tell the ATO who your new clients are by this date to make sure they receive your lodgment and payment concessions for their fringe benefits tax returns.
     
21 May 2014
Activity statements  Final date to lodge and pay April 2014 monthly activity statements.
     
26 May 2014
 Activity statements Eligible quarterly activity statement, quarter 3, 2013–14 – due date for lodging and paying if you lodge via any of the following:
  • electronic commerce interface (ECI)
  • electronic lodgment service (ELS)
  • Tax Agent Portal
  • BAS Agent Portal
  • Standard Business Reporting.
     
28 May 2014
Superannuation  Due date for lodging the Superannuation guarantee charge statement - quarterly (NAT 9599) and paying the super guarantee charge for quarter 3, 2013-13 (1 January - 31 March), if required contributions were not made by the due date.
Employers who lodge 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 will still have to pay the remaining super guarantee charge to the ATO.
The SGC cannot be deducted from tax.
     
 28 May 2014  FBT return Due date for lodging and paying (if required) the fringe benefits tax annual return.
NOTE:
  • As some dates may vary, please ensure you contact the ATO to double check any dates in question.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

June 2014

Date Category Description
     
 5 June 2014
Income tax
Income tax return lodgment where both of the following criteria are met:
  • non-taxable or refund as per latest year lodged
  • actual non–taxable or refund in the current year, unless due earlier.
This is for all entities with a lodgment end date of 15 May 2014, excluding large/medium business taxpayers and head companies of consolidated groups. This includes companies and super funds that were not due earlier and meet the above criteria.
     
 5 June 2014
 Income tax Income tax returns due for individuals and trusts with a lodgment end date of 15 May 2014 provided they also pay any liability due by this date.
This is not a lodgment end date but a concessional arrangement where you will not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date.
     
21 June 2013 Activity statements Final date to lodge and pay May 2014 monthly activity statements.
     
25 June 2014
 FBT return
2014 Fringe benefits tax annual return – lodgment due date for eligible tax agents with 25 or more FBT clients attached to their registered agent number as at 28 May 2014. Payment (if required) is due 28 May.
     
30 June 2014 End of financial year.

Last day for appointing a registered agent for an activity statement role. You must tell us who your new clients are by this date to make sure their quarter 4 activity statements are linked to you.

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2013–14 financial year. 

NOTE:
  • As some dates may vary, please ensure you contact the ATO to double check any dates in question.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.