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Tax Diary

March 2019

21 March

  • Lodge and pay February 2019 monthly business activity statement.

31 March

  • Lodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large/medium taxpayers), unless the return was due earlier.

    Payment for companies and super funds in this category is also due by this date.
  • Lodge tax return for the head company of a consolidated group (excluding large/medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier.

    Payment for companies in this category is also due by this date.
  • Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large/medium trusts.

    Payment for individuals and trusts in this category is due as advised on their notice of assessment.

April 2019

21 April

  • Lodge and pay quarter 3, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.
  • Lodge and pay March 2019 monthly business activity statement.

28 April

  • Lodge and pay quarter 3, 2018–19 activity statement if lodging by paper.
  • Pay quarter 3, 2018–19 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
  • Make super guarantee contributions for quarter 3, 2018–19 to the funds by this date.

    Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 May 2019.

    Note: The super guarantee charge is not tax deductible.

30 April

  • Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2018–19.
  • Lodge lost members report for the period 1 July 2018 to 31 December 2018.

May 2019

15 May

  • Lodge 2018 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2019 concession.

    Due date for companies and super funds to pay if required.

    Note: Individuals and trusts in this category pay as advised on their notice of assessment.

21 May

  • Lodge and pay April 2019 monthly business activity statement.
  • Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns.

    Lodge Fringe benefits tax annual return if lodging by paper.

26 May

  • Lodge and pay eligible quarter 3, 2018–19 activity statements if you lodge electronically.

28 May

  • Pay Fringe benefits tax annual return.
  • Lodge and pay quarter 3, 2018–19 Superannuation guarantee charge statement - quarterly (NAT 9599) if the employer did not pay enough contributions on time.

    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 still have to pay the remaining super guarantee charge.

    Note: The super guarantee charge is not tax deductible.

June 2019

5 June

  • Lodge tax return for all entities with a lodgment due date of 15 May 2019 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 lodged
    • non–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 2019 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 June

  • Lodge and pay May 2019 monthly business activity statement.

25 June

  • Lodge 2019 Fringe benefits tax annual return for tax agents if lodging electronically. Payment (if required) is due 28 May.

30 June

  • Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2018–19 financial year.