Key Dates – May 2017
2016 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 2017 concession.
Due date for:
- company and super funds to pay if required.
Note: Individuals and trusts in this category to pay as advised on their notice of assessment
Lodge and pay April 2017 monthly activity statement.
Final date for appointing a tax agent for an FBT role. You must tell us who your new clients are by this date to make sure they receive the lodgment and payment concessions for their fringe benefits tax returns.
Lodge Fringe benefits tax annual return (if lodging by paper).
Lodge and pay eligible quarterly activity statement for quarter 3, 2016–17 if you lodge using:
- electronic lodgment service (ELS)
- electronic commerce interface (ECI)
- Tax Agent Portal
- BAS Agent Portal
- practitioner lodgment service (PLS).
Pay Fringe benefits tax annual return.
Lodge the Superannuation guarantee charge statement – quarterly (NAT 9599) and pay the super guarantee charge for quarter 3, 2016–17 if the employer did not pay enough contributions on time.
Employers who lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) 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 us.
Note: The super guarantee charge is not tax deductible
For help with working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.
Key Dates – June 2017
Lodge tax return, including companies and super funds where the tax return is not required earlier and both of the following criteria are met:
- non-taxable or a credit assessment as at latest year lodged
- non–taxable or receiving a credit assessment in the current year.
This is for all entities with a lodgment end date of 15 May 2017, excluding large/medium taxpayers and head companies of consolidated groups.
Lodge tax returns due for individuals and trusts with a lodgment end date of 15 May 2017 provided they also pay any liability due by this date.
Note: 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