28 January • Super guarantee contributions, for quarter 2 of financial year contributions to be made to the fund by this date.
31 January • Quarterly TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2 of financial year.
21 February • Monthly business activity statement for December of the prior year for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically. • Monthly activity statement for January.
28 February • Quarterly activity statement, quarter 2 of financial year – all lodgement methods.
• Quarterly installment notice – form R, S or T – for quarter 2, – lodgement only required if varying the installment amount.
• Tax return for non-taxable large/medium business taxpayers as per latest year lodged – all entities other than individuals.
• Tax return for new registrant large/medium business taxpayers.
• Tax return for non-taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium business taxpayer in the latest year lodged.
• Tax return for members of a consolidated group – who exit the consolidated group during the financial year.
• Tax return for new registrant (taxable and non-taxable) SMSFs.
• Tax return for new registrant (taxable and non-taxable) head company of a consolidated group.
• Annual GST return or information report if taxpayer does not have a tax return lodgement obligation (if taxpayer has a tax return obligation, this return/report must be lodged by the lodgement due date of the tax return).
• Superannuation guarantee charge (SGC) statement – quarterly for quarter 2, of financial year (if required contributions were not made by the due date).
21 March • Monthly activity statement for February.
31 March • Tax return for companies and super funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers).
• Tax return for head company of a consolidated group that does not have a member who has been deemed a large/medium business taxpayer in the latest year lodged, but does have a member who had total income in excess of $2 million in latest year lodged (unless due earlier).
• Tax return for individuals and trusts which were tax level 6 as per latest year lodged unless required earlier (excluding large/medium business trusts).
21 April • Quarterly PAYG installment activity statement – head companies of consolidated groups – quarter 3 of financial year.
• Monthly activity statement for March.
28 April • Quarterly activity statement, quarter 3 of financial year – paper lodgement
• Quarterly installment notice – form R, S or T – for quarter 3 of financial year – lodgement only required if varying the installment amount.
• Super guarantee contributions, for quarter 3 of financial year – contributions to be made to the fund by this date.
30 April • Quarterly TFN report for closely held trusts for TFN’s quoted to trustees by beneficiaries in quarter 3.
• Lost members report for the period 1 July to 31 December.
15 May • Tax return for all other entities not required earlier (including all other consolidated groups) and not eligible for the 5 June concession.
21 May • Monthly activity statement for April.
26 May • Quarterly activity statement, quarter 3 of financial year -electronic lodgement (ELS, ECI, Tax Agent Portal or BAS Agent Portal and SBR).
28 May • FBT return- lodgement and payment.
• Superannuation guarantee charge (SGC) statement – quarterly for quarter 3 of financial year (if required contributions were not made by the due date).
Note: Tax agents with 25 or more FBT clients attached to their registered agent number as at 28 May of financial year may be eligible for a four week lodgement only deferral. Payment, if required, is still required by 28 May.
5 June • Tax return for non-taxable or refund as per latest year lodged as well as actual non-taxable or refund in current year – all entities with a lodgement end date of 15 May except 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.
• Tax return for individuals and trusts with a lodgement end date of 15 May provided payment is also made by this date.
Note: This is not a lodgement end date but a concessional arrangement where failure to lodge on time (FTL) penalties will be waived if lodgement and payment is made by this date.
21 June • Monthly activity statement for May.
25 June • FBT return- lodgement for eligible tax agents with 25 or more FBT clients attached to their registered agent number as at 28 May.
Newly registered SMSFs
Tax returns for new registrant (taxable and non-taxable) SMSFs are due for lodgement by 28 February.
An SMSF is not legally established until the fund has assets set aside for the benefit of members.
Our systems will not process nil returns and the supervisory levy does not need to be paid for newly registered SMSFs that:
• are yet to be legally established
• have no assets set aside for the benefit of members.
Tax agents and trustees cannot lodge a Lodgment of income tax return(s) not necessary (NAT 0536) form for an APRA-regulated super fund or an SMSF.
However, where an SMSF does not have assets set aside for the benefit of members and has not started operating, trustees or tax agents can ask us in writing to either:
• cancel the registration of the ABN, or
• flag their record as return not necessary (RNN) if the SMSF meets all the following conditions
o registered in the financial year
o was not operating by 30 June of the financial year
o has not received contributions or rollover amounts by 30 June.
To do so, you can Contact Us For More Information or LodgmentconcernsforSMSFs@ato.gov.au and advise us of the following:
• the name of the SMSF
• the TFN
• the ABN
• the date the fund was legally established with assets placed into the fund.
Where the fund has not received assets within a reasonable period of the date it registered, the ABN may be cancelled. Older funds that do not have assets set aside for the benefit of members should cancel their ABN and re-register the fund when assets are available to be transferred or contributed to the fund.
When a SMSF that has previously advised that a return was not necessary, is legally established and needs to lodge a return for the first time; the due date of that first return will be the new registrant due date, currently 28 February.
You cannot lodge a Lodgement of income tax return(s) not necessary (NAT 0536) form for an APRA-regulated super fund or an SMSF.
