Key Dates

May 2013

01/05/2013 by Sinclair Wilson - Accountants and Taxation

Date Category Description
     
12 May 2013
Activity statements  Final date to lodge and pay quarter 3 (January - March 2013) activity statements.
Refer to Lodge your activity statements online to see whether you are eligible for this later due date.
     
21 May 2013
FBT return  Due date for lodgment of 2013 FBT return and payment (if required).
     
21 May 2013
Activity statements  Final date to lodge and pay April 2013 monthly activity statements.
     
28 May 2013
Superannuation  Superannuation guarantee charge statement - quarterly (NAT 9599) - If required contributions were not made by the due date for quarter 3, 2012-13 (1 January - 31 March).
The SGC cannot be deducted from tax.
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.

April 2013

01/04/2013 by Sinclair Wilson - Accountants and Taxation

Date Category Description
     
21 Apr 2013  Activity statements  Final date to lodge and pay March 2013 monthly activity statements.
     
21 Apr 2013  Activity statements 

Final date to lodge and pay Quarter 3 (January - March 2013) PAYG instalment activity statement for head companies of consolidated groups.
     
28 Apr 2013  Activity statements  Final date to lodge and pay Quarter 3 (January - March 2013) activity statements.
     
28 Apr 2013  PAYG instalments  Quarter 3 (January - March 2013) instalment notices - Forms R and T. Final date for payment and, if varying the instalment amount, lodgment.
     
28 Apr 2013  GST instalments 

Quarter 3 (January - March 2013) instalment notices - Forms S and T. Final date for payment and, if varying the instalment amount, lodgment.

     
28 Apr 2013  Superannuation  Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3, 2012-13 (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 2013.
The SGC cannot be deducted from tax.
     
30 April 2013  Superannuation 

Lost members statement for the period 1 July 2012 - 31 December 2012.
     
 30 Apr 2012 TFN report  Quarter 3 (January - March 2013) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries - final date for lodgment.
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.

March 2013

01/03/2013 by Sinclair Wilson - Accountants and Taxation

Date Category Description
     
21 Mar 2013
Activity statements  Final date to lodge and pay February 2013 monthly activity statements.
     
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.

February 2013

01/02/2013 by Sinclair Wilson - Accountants and Taxation

Date Category Description
     
21 Feb 2013 Activity statements  Final date to lodge and pay January 2013 monthly activity statements.
     
28 Feb 2013  Superannuation  Superannuation guarantee charge statement - quarterly  if required contributions were not made by the due date for quarter 2, 2012-13 (1 October - 31 December).
The SGC cannot be deducted from tax.
     
28 Feb 2013  Activity statements  Final date to lodge and pay Quarter 2 (October - December 2012) activity statements, including electronic lodgments.
     
28 Feb 2013 GST 

Final date to lodge and pay BAS P - Annual GST return or Annual GST information report (if required). This applies if you do not have an income tax return lodgment obligation.
     
28 Feb 2013 PAYG instalments  Quarter 2 (October - December 2012) instalment notices - Forms R and T. Final date for payment, and, if varying the instalment amount, lodgment.
     
28 Feb 2013 GST instalments  Quarter 2 (October – December 2012) instalment notices - Forms S and T. Final date for payment and, if varying the instalment amount, lodgment.
     
28 Feb 2013  Income tax  Income tax return lodgment and payment due date for self-preparing entities that were not due at an earlier date.
     
28 Feb 2013  Income tax  Income tax return lodgment and payment due date for large or medium entities and self-managed superannuation funds (taxable and non-taxable) that are new registrations.
     
28 Feb 2013 Income tax  Income tax return lodgment due date for large or medium business trust clients that were not taxable in the previous year (includes new registrants).
NOTE:
  • If you fail to lodge your 2012 return on time, your income tax return for 2013 will be due 31 October 2013.
  • 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.

January 2013

01/01/2013 by Sinclair Wilson - Accountants and Taxation
Date Category Description
     
15 Jan 2013  Income tax  Due date for lodgment of income tax returns for companies, superannuation funds, and trusts that were taxable large or medium business clients in the previous year and are not required to lodge earlier.
If you fail to lodge your 2012 return on time, your income tax return for 2013 will be due by 31 October 2013.
     
21 Jan 2013  Activity statements  Final date to lodge and pay December 2012 monthly activity statements.
     
21 Jan 2013  Activity statements  Quarter 2 (October - December 2012) consolidated instalment activity statements - Final date for lodgment and payment by a head company of a consolidated group.
     
29 Jan 2013  Superannuation  Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2, 2012-13 (1 October - 31 December).
If an employer does not make the minimum superannuation guarantee contributions for quarter 2 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the Tax Office by 28 February 2013.
The SGC cannot be deducted from tax.
     
 31 Jan 2013 TFN report  TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries - final date for lodgment.
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.

Recent Posts