Key Lodgment Dates

Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers).

June 2011 monthly activity statements - final date for lodgment and payment.

To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.

Quarter 4 (April - June 2011) PAYG instalment activity statement for head companies of consolidated groups - final date for lodgment and payment.

Quarter 4 (April - June 2011) activity statements - final date for lodgment and payment.

To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.

Quarter 4 (April - June 2011) instalment notices (forms R and T) - final date for payment and, if varying the instalment amount, lodgment.

To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.

Quarter 4 (April - June 2011) instalment notices (forms S and T) - final date for payment and, if varying the instalment amount, lodgment.

Superannuation guarantee contributions for quarter 4 2010-11 (1 April - 30 June) are to be made to the fund by this date.

If an employer does not pay the minimum superannuation guarantee contributions for quarter 4 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly by 28 August 2011.

The SGC is not tax deductible.

Quarter 4 (April - June 2011) activity statements - final date for electronic lodgment and payment.

Lodge your activity statements online for information on your eligibility for this later due date.

PAYG withholding payment summary annual report - final date for lodgment.

Use this to report amounts withheld from salary and wages and other payments.

These amounts are reported at label W2 of the activity statement.

DASP data records that form part of the PAYG withholding payment summary annual report.

July 2011 monthly activity statements - final date for lodgment and payment.

Final date for eligible monthly GST reporters to elect to report GST annually.

Superannuation guarantee charge statement - quarterly (if required contributions were not made by the due date) for quarter 4 2010-11 (1 April - 30 June) to be lodged and paid.

The SGC is not tax deductible.

August 2011 monthly activity statements - final date for lodgment and payment.

September 2011 monthly activity statements - final date for lodgment and payment.

Annual PAYG instalment notice - final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.

If you have already lodged your annual income tax return, you should not vary your annual instalment.

Quarter 1 (July - September 2011) PAYG instalment activity statement for head companies of consolidated groups - final date for lodgment and payment.

Quarter 1 (July - September 2011) activity statements - final date for lodgment and payment.

Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used.

Final date for opting out of option 3 for the current financial year (2011-12).

Final date for eligible quarterly GST reporters to elect to report GST annually.

Quarter 1 (July - September 2011) instalment notices (forms S and T) - final date for payment and, if varying instalment amount, lodgment.

Final date for eligible instalment reporters to elect to report annually for June balancers.

Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2011 income year for June balancers.

Quarter 1 (July - September 2011) instalment notices (forms R and T) - final date for payment and, if varying the instalment amount, lodgment.

Superannuation guarantee contributions for quarter 1 2011-12 (1 July - 30 September) to be made to the fund by this date.

If an employer does not make the minimum superannuation guarantee contributions for quarter 1 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly by 28 November 2011.

The SGC is not tax deductible.

DASP annual report - final date for lodgment.

Member contributions statement - paper or electronic - only applicable for APRA funds.

Lost members statement for the period 1 January 2011 to 30 June 2011.

PAYG withholding where ABN not quoted - annual report - final date for lodgment.

Use this to report amounts withheld because another entity did not quote their ABN.

These amounts are reported at label W4 of the activity statement.

PAYG withholding from interest, dividends and royalties paid to non-residents - annual report - final date for lodgment.

Payments of dividends, interest and royalties to non-residents are subject to withholding.

These amounts are reported at label W3 of the activity statement.

PAYG withholding annual report - payments to foreign residents - final date for lodgment.

Payments made to foreign residents for entertainment or sports activities, construction and related activities and arranging casino gaming junket activities are subject to withholding.

These amounts are reported at label W3 of the activity statement.

BAS P - Annual GST return or Annual GST information report - lodgment and payment (if required) is due when the income tax return is due.

If you use a tax agent, different lodgment and payment dates may apply.

Individual, partnership and trust income tax returns - final date for lodgment unless an approved SAP has been granted.

Income tax return lodgment due date for all June balancing company and superannuation funds where one or more prior-year returns were outstanding, as at 30 June 2011.

Annual investment income report (AIIR) - final date for lodgment for all investment bodies.

Quarter 1 (July - September 2011) activity statements - final date for electronic lodgment and payment.

Refer to Lodge your activity statements online for information on your eligibility for this later due date.

October 2011 monthly activity statements - final date for lodgment and payment.

Superannuation guarantee charge statement - quarterly (if required contributions were not made by the due date) for quarter 1 2011-12 (1 July - 30 September).

The SCG is not tax deductible.

Income tax payment due date for companies and superannuation funds that were taxable large/medium business clients in the immediate prior year.

Income tax payment due date for companies and superannuation funds that were required to lodge by 31 October 2011.

Payment of income tax for superannuation funds where one or more prior-year income tax returns are outstanding as at 30 June 2011 (lodgment of return was due 31 October 2011).

November 2011 monthly activity statements - final date for lodgment and payment.

Due date for lodgment of income tax returns for companies, superannuation funds and trusts that were taxable large/medium business clients in the prior year and are not required to lodge earlier.

If you fail to lodge your 2011 return on time your income tax return for 2012 will be due by 31 October 2012.

December 2011 monthly activity statements - final date for lodgment and payment.

Quarter 2 (October - December 2011) PAYG instalment activity statement for head companies of consolidated groups - final date for lodgment and payment.

Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2 2011-12 (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 by 28 February 2012.

The SGC is not tax deductible.

January 2012 monthly activity statements - final date for lodgment and payment.

Superannuation guarantee charge statement - quarterly (if required contributions were not made by the due date) for quarter 2 2011-12 (1 October - 31 December).

The SGC is not tax deductible.

Quarter 2 (October - December 2011) PAYG instalment activity statement for head companies of consolidated groups - final date for lodgment and payment, including electronic lodgments.

BAS P - Annual GST return or Annual GST information report - final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.

Quarter 2 (October - December 2011) instalment notices (forms R and T) - final date for payment and, if varying the instalment amount, lodgment

Quarter 2 (October - December 2011) instalment notices (forms S and T) - final date for payment and, if varying the instalment amount, lodgment.

Income tax return lodgment and payment due date for self-preparing entities that were not due at an earlier date.

If you fail to lodge your 2011 return on time your income tax return for 2012 will be due by 31 October 2012.

Income tax return lodgment and payment due date for large/medium business taxpayers and self-managed superannuation funds (taxable and non-taxable) that are new registrations.

If you fail to lodge your 2011 return on time your income tax return for 2012 will be due 31 October 2012.

Income tax return lodgment due date for large/medium business trust clients that were non-taxable in the prior year (includes new registrants).

If you fail to lodge your 2011 return on time your income tax return for 2012 will be due 31 October 2012.

February 2012 monthly activity statements - final date for lodgment and payment.

March 2012 monthly activity statements - final date for lodgment and payment.

Quarter 3 (January - March 2012) PAYG instalment activity statement for head companies of consolidated groups - final date for lodgment and payment.

Quarter 3 (January - March 2012) activity statements - final date for lodgment and payment.

Quarter 3 (January - March 2012) instalment notices (forms R and T) - final date for payment and, if varying the instalment amount, lodgment.

Quarter 3 (January - March 2012) instalment notices (forms S and T) - final date for payment and, if varying the instalment amount, lodgment.

Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3 2011-12 (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 by 28 May 2012.

The SGC is not tax deductible.

Lost members statement for the period 1 July 2010 to 31 December 2010.

Quarter 3 (January - March 2012) activity statements - final date for electronic lodgment and payment.

Refer to Lodge your activity statements online for information on your eligibility for this later due date.

2012 FBT return - final date for lodgment and payment if required.

April 2012 monthly activity statements - final date for lodgment and payment.

Superannuation guarantee charge statement - quarterly (if required contributions were not made by the due date) for quarter 3 2011-12 (1 January - 31 March).

The SGC is not tax deductible.

May 2012 monthly activity statements - final date for lodgment and payment.

End of financial year.