Key Dates

September 2014

Date Category Description
   
21 Sep 2014
Activity statements  Due date to lodge and pay monthly activity statements for August 2014. Tax obligations that may be payable include:
  • GST, wine equalisation tax and luxury car tax for August 2014.
  • PAYG withholding for August 2014 (medium withholders).
  • PAYG instalment for August 2014 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
     
30 Sep 2014 PAYG withholding Due date for small and medium withholders (total annual PAYG withholding $1m or less) to lodge the PAYG payment summary statement for the year ended 30 June 2014, if they use a tax agent or BAS agent to prepare the report and payees include unrelated persons.

Types of payment summaries that may need to be reported include:

  • PAYG payment summary - individual non-business.
  • PAYG payment summary - foreign employment.
  • PAYG payment summary - business and personal services income.
  • PAYG payment summary - superannuation income stream.
  • PAYG payment summary - superannuation lump sum.
  • PAYG payment summary - employment termination payment.

Small and medium withholders who use a tax agent to prepare this report can lodge by the due date of their tax return, if they have closely held payees only.

     
30 Sep 2014 TFN reporting Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year ended 30 June 2014 if amounts have been withheld from payments to beneficiaries.

NOTE:

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

August 2014

Date Category Description
     
14 Aug 2014 PAYG withholding Due date for the following entities to lodge the PAYG payment summary statement for the year ended 30 June 2014:
  • large withholders (total annual PAYG withholding more than $1m).
  • small and medium withholders who don't have a tax agent or BAS agent involved in preparing the report.

Types of payment summaries that may need to be reported include:

  • PAYG payment summary - individual non-business.
  • PAYG payment summary - foreign employment.
  • PAYG payment summary - business and personal services income.
  • PAYG payment summary - superannuation income stream.
  • PAYG payment summary - superannuation lump sum.
  • PAYG payment summary - employment termination payment.

Small and medium withholders who use a tax agent or BAS agent to prepare this report can lodge by 30 Sep 2014 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only).

     
14 Aug 2014 Superannuation  Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year ended 30 June 2014, if the payers are also required to lodge the PAYG payment summary statement as noted above.
Superannuation funds and RSA providers that are not required to lodge the PAYG payment summary statement must report DASPs in a separate annual report by 31 Oct 2014.
     
14 Aug 2014 Employee share schemes Due date for providers of interests in employee share schemes (ESS interests) to lodge the Employee share scheme (ESS) annual report for the year ended 30 June 2014.
     
21 Aug 2014 Activity statements  Due date to lodge and pay monthly activity statements for July 2014. Tax obligations that may be payable include:
  • GST, wine equalisation tax and luxury car tax for July 2014.
  • PAYG withholding for July 2014 (medium withholders).
  • PAYG instalment for July 2014 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
     
25 Aug 2014 Activity statements Due date to lodge and pay quarterly activity statements for the June 2014 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:            
  • GST, wine equalisation tax and luxury car tax for the June 2014 quarter.
  • PAYG withholding:
    • for June 2014 (medium withholders).
    • for the June 2014 quarter (small withholders).
    • for the year ended 30 June 2014, from employee share schemes amounts where the employee did not quote a TFN or ABN.
    • for the year ended 30 June 2014 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
  • PAYG instalment for the June 2014 quarter for quarterly PAYG instalment payers (4th quarter of the 2013/14 income year).
  • FBT instalment for the June 2014 quarter (1st quarter of the 2015 FBT year).

The due date to lodge and pay is 28 Jul 2014 if lodged on paper.

     
28 Aug 2014 Superannuation  Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jul 2014 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly. The SGC is not tax deductible.

NOTE:

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

July 2014

Date Category Description
     
14 Jul 2014 PAYG withholding Due date for payers to issue the following types of PAYG withholding payment summaries to payees (includes employees and recipients of certain other payments):           
  • PAYG payment summary - individual non-business for employees, company directors and office holders who received salary, wages, pension payments, compensation, allowances or reportable fringe benefits.
  • PAYG payment summary - foreign employment for employees, company directors and office holders who received income from foreign employment, or for work in the Joint Petroleum Development Area.
  • PAYG payment summary - business and personal services income for non-employees who have made a voluntary agreement to withhold tax, or were employed under a labour hire arrangement, or received certain specified payments, or earned personal services income through a separate entity.
  • PAYG payment summary - superannuation income stream for payees who received an income stream benefit (a pension or annuity) from a superannuation fund, approved deposit fund or life insurance company.

Payment summaries for various other types of payments subject to PAYG withholding must be issued within a short period after the payment is made.

     
14 Jul 2014 Employee share schemes Due date for providers of interests in employee share schemes (ESS interests) to provide Employee share scheme statements to employees.
     
21 Jul 2014 Activity statements Due date for entities that are not "deferred BAS payers" to lodge and pay monthly activity statements for June 2014. Tax obligations that may be payable include:
  • GST, wine equalisation tax and luxury car tax for June 2014.
  • PAYG withholding:
    • for June 2014 (medium withholders).
    • for the June 2014 quarter (small withholders).
    • for the year ended 30 June 2014, from employee share schemes amounts where the employee did not quote a TFN or ABN.
    • for the year ended 30 June 2014 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
  • PAYG instalment:
    • for June 2014 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
    • for the June 2014 quarter for quarterly PAYG instalment payers (4th quarter of the 2013/14 income year).
  • FBT instalment for the June 2014 quarter (1st quarter of the 2015 FBT year).

An entity is generally a "deferred BAS payer" for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies (28 Jul 2014, or 25 Aug 2014 if lodged electronically through an agent).

     
21 Jul 2014 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the June 2014 quarter.
     
21 Jul 2014 Taxable payments reporting Due date for businesses in the building and construction industry to lodge the Taxable payments annual report with details of payments to contractors during the year ended 30 June 2014, or TPAR nil report if no payments were made.
   
28 Jul 2014 Activity statements  Due date to lodge and pay quarterly activity statements for the June 2014 quarter (if lodged on paper). Tax obligations that may be payable include:
  • GST, wine equalisation tax and luxury car tax for the June 2014 quarter.
  • PAYG withholding:
    • for June 2014 (medium withholders).
    • for the June 2014 quarter (small withholders).
    • for the year ended 30 June 2014, from employee share schemes amounts where the employee did not quote a TFN or ABN.
    • for the year ended 30 June 2014 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
  • PAYG instalment for the June 2014 quarter for quarterly PAYG instalment payers (4th quarter of the 2013/14 income year).
  • FBT instalment for the June 2014 quarter (1st quarter of the 2015 FBT year).

The due date to lodge and pay is 25 Aug 2014 if lodged electronically through a tax agent or BAS agent.

     
28 Jul 2014 PAYG instalments
GST instalments
Due date to pay quarterly PAYG and/or GST instalment notice for the June 2014 quarter (4th quarter of the 2013/14 income year).
Also due date to lodge the instalment notice if varying the instalment amount. If you have already lodged your income tax return, you should not vary your June quarter PAYG instalment.
     
28 Jul 2014 Superannuation  Due date for employers to pay superannuation guarantee contributions for the June 2014 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly by 28 Aug 2014. The SGC is not tax deductible.
     
31 Jul 2014
TFN/ABN reporting
Due date for the following entities to lodge quarterly reports for the June 2014 quarter:           
  • Investment bodies TFN/ABN reports for new TFN/ABN quotations by investors.
  • Closely held trusts TFN reports for TFNs quoted to a trustee by beneficiaries.
     
31 Jul 2014
Franking account tax return
Due date for June balancing companies (including New Zealand franking companies) to lodge the Franking account tax return 2014, where any of the following apply:
  • a liability for franking deficit tax
  • a liability for over-franking tax, or
  • an obligation to notify the Commissioner of any significant variation in their benchmark franking percentage between franking periods.

New Zealand franking companies are often "early balancing" companies with a 31 March year end. If those companies have any of the above obligations for the year ended 31 March 2015, they should lodge using the 2014 form by 30 Apr 2015.

NOTE:

  • To ensure you receive the correct credit amount in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.
  • As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
  • When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

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.