| 2018-19 KEY LODGMENT DUE DATES |
| Month |
Due Date |
Lodgment Obligation |
| JULY |
21-Jul-18 |
- Monthly Business Activity Statement (BAS) due (June 2018)
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- Monthly Instalment Activity Statement (IAS) due (June 2018)
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23-Jul-18 |
- Annual reconciliation lodgment and payment for the FY 2017/18 (Payroll Tax) NSW / VIC / QLD
|
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27-Jul-18 |
- Quarterly Superannuation Guarantee (SG) Contribution due (April - June 2018)
|
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30-Jul-18 |
- Quarterly Business Activity Statement (BAS) due (April - Jun 2018)
|
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- Quarterly Instalment Activity Statement (IAS) due (April - June 2018)
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| |
|
- Quarterly PAYG Instalment (PAYG) due (April - June 2018)
|
| |
|
- Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2017-18
|
| |
|
- Lodge Early Stage Innovation company report (ESIC)
|
| |
|
|
| AUGUST |
14-Aug-18 |
- PAYGW Payment Summary Annual Report (2018 FY)
|
| |
|
|
| |
21-Aug-18 |
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28-Aug-18 |
- Taxable Payments Annual Report (2018 FY) - Building & Construction Industry
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| |
|
|
| SEPTEMBER |
21-Sep-18 |
|
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- Annual TFN withholding report 2018 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries
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|
| OCTOBER |
22-Oct-18 |
|
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|
- Quarterly PAYGI Consolidated Activity Statement (CAS) (Sep 2018)
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|
- Annual PAYGI Notice (2018 FY)
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|
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28-Oct-18 |
- Quarterly BAS (Jul - Sep 2018)
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| |
|
- Quarterly IAS / PAYGI Notice (Jul - Sep 2018)
|
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|
- Quarterly SG (Jul - Sep 2018)
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|
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31-Oct-18 |
- Individual income tax return (2018 FY)
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|
- Lodge and pay Self-managed superannuation fund annual report for (taxable and non-taxable) new registrant SMSF if the ATO advised that the first year return has a 31 Oct due date
|
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|
- Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2018-19
|
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|
|
| NOVEMBER |
21-Nov-18 |
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|
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30-Nov-18 |
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|
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| DECEMBER |
03-Dec-18 |
- Large non-individual income tax returns (2018 FY)(taxable in 2017 FY)
|
| |
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|
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21-Dec-18 |
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|
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| JANUARY |
21-Jan-19 |
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- Quarterly PAYGI CAS (Dec 2018)
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28-Jan-19 |
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31-Jan-19 |
- Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2018-19
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|
| FEBRUARY |
21-Feb-19 |
|
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|
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|
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28-Feb-19 |
- Quarterly BAS (Oct - Dec 2018)
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|
- Quarterly IAS / PAYGI Notice (Oct - Dec 2018)
|
| |
|
- Large non-individual income tax returns (2018 FY)(non taxable in 2017 FY)
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|
- New SMSF income tax returns (2018 FY - formed in 2018 FY)
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|
|
| MARCH |
21-Mar-19 |
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| APRIL |
01-Apr-19 |
- Income tax returns (2018 FY)*
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|
- End of 2019 Fringe Benefits Tax (FBT) Year
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22-Apr-19 |
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- Quarterly PAYGI CAS (Mar 2019)
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29-Apr-19 |
- Quarterly BAS (Jan - Mar 2019)
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- Quarterly IAS / PAYGI Notice (Jan - Mar 2019)
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- Quarterly SG (Jan - Mar 2019)
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30-Apr-19 |
- R&D Tax Incentive (30 April 2019)
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| |
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- Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2018-19
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| |
|
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| MAY |
15-May-19 |
- Income tax returns (2018 FY)*
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21-May-19 |
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- Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their FBT returns
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| |
28-May-19 |
- FBT Returns (2019 FBT Year)
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|
| JUNE |
21-Jun-19 |
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30-Jun-19 |
END OF 2019 FINANCIAL YEAR |
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| *There are two due dates for all other 2018 income tax returns being 31/03/2019 and 15/03/2019. |
| The list of key dates is not comprehensive - it is a guide only. Events or timelines may change. |
| When a due date falls on Sat, Sun or public holiday, you can lodge or pay on the next business day. |
| The payment due dates for a tax return are determinated by client type, the lodgment due date and when the return is lodged. |
If you would like assistance preparing your lodgments, or have any questions about the below dates, please get in touch with us. Accounting firms Sydney
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