Key Lodgment Dates
Key lodgment dates for businesses taxation
Different lodgment dates may apply if you use a tax agent. More information.
Where a due date falls on a day that is not a business day (that is, the due date is a Saturday, a Sunday or a public holiday), lodgment or payment may be made on the first business day after the due date (as indicated by * in the table). More information.
For more detailed information about superannuation obligations refer to the Superannuation website.
21 Mar 08* |
Activity Statements |
February 2008 monthly activity statements: final date for lodgment and payment. |
21 Apr 08 |
Activity Statements |
March 2008 monthly activity statements: final date for lodgment and payment. |
21 Apr 08 |
Activity Statements |
Quarter 3 (January – March 2008) activity statements containing a monthly GST obligation: final date for lodgment and payment. |
21 Apr 08 |
Activity Statements |
Quarter 3 (January – March 2008) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group. |
28 Apr 08 |
Activity Statements |
Quarter 3 (January – March 2008) activity statements: final date for lodgment and payment. |
28 Apr 08 |
PAYG instalments |
Quarter 3 (January – March 2008) instalment notices – forms R and T. Final date for payment and, if varying instalment amount, lodgment (two-instalment payers are required to pay 75% of instalment liability by this date). |
28 Apr 08 |
GST instalments |
Quarter 3 (January – March 2008) instalment notices – forms S and T. Final date for payment and, if varying instalment amount, lodgment (two-instalment payers are required to pay 75% of instalment liability by this date). |
28 Apr 08 |
Superannuation |
Superannuation guarantee contributions for quarter 3 2007–08 (1 January – 31 March) contributions to be made to the fund by this date. If an employer does not pay the minimum superannuation guarantee contributions for quarter 3 by this date, they must pay the superannuation guarantee charge and lodge a Superannuation guarantee charge statement - quarterly with the Tax Office by 28 May 2008. The superannuation guarantee charge is not tax deductible. |
12 May 08 |
Activity Statements |
Quarter 3 (January – March 2008) activity statements: final date for electronic lodgment and payment. Refer to Lodge your activity statements for information on your eligibility for this later due date. |
21 May 08 |
FBT Return |
Due date for lodgment of 2008 Fringe Benefits Tax (FBT) return and payment if required. |
21 May 08 |
Activity Statements |
April 2008 monthly activity statements: final date for lodgment and payment. |
28 May 08 |
Superannuation |
Superannuation guarantee charge statement – quarterly (if required contributions were not made by the due date) for quarter 3 2007–08 (1 Jan – 31 Mar). The superannuation guarantee charge is not tax deductible. |
Quarter 3 (January–March 2008) activity statements: final date for electronic
lodgment and payment. Refer to Lodge your activity statements for information
on your eligibility for this later due date.
Lodge your activity >>
Key lodgment dates for businesses
Different lodgment dates may apply if you use a tax agent. Where a due date falls on a day that is not a business day, lodgment or payment may be made on the first business day after the due date.
Read more >>
21 Apr 08
March 2008 monthly activity statements: final date for lodgment and payment.
Read more >>
21 Apr 08
Quarter 3 (January – March 2008) activity statements containing a monthly GST obligation: final date for lodgment and payment.
Read more >>
21 Apr 08
Quarter 3 (January – March 2008) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group.
Read more >>