Find all of the key dates for your business below.
Due date for the following entities to lodge the PAYG payment summary statement for the year ended 30 June 2019:
- large withholders (total annual PAYG withholding more than $1m).
- small and medium withholders who don’t have a tax agent or BAS agent involved in preparing the report.
Types of payment summaries that may need to be reported include:
- PAYG payment summary – individual non-business.
- PAYG payment summary – foreign employment.
- PAYG payment summary – business and personal services income.
- PAYG payment summary – superannuation income stream.
- PAYG payment summary – superannuation lump sum.
- PAYG payment summary – employment termination payment.
Small and medium withholders who use a tax agent or BAS agent to prepare this report can lodge by 30 Sep 2019 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only).
Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year ended 30 June 2019, if the payers are also required to lodge the PAYG payment summary statement as noted above.
Superannuation funds and RSA providers that are not required to lodge the PAYG payment summary statement must report DASPs in a separate annual report by 31 Oct 2019.
Employee Share Schemes
Due date for providers of interests in employee share schemes (ESS interests) to lodge the Employee share scheme (ESS) annual report for the year ended 30 June 2019.
Due date to lodge and pay monthly activity statements for July 2019. Tax obligations that may be payable include:
- GST, wine equalisation tax and luxury car tax for July 2019.
- PAYG withholding for July 2019 (medium withholders).
- PAYG instalment for July 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
Due date to lodge and pay quarterly activity statements for the June 2019 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:
- GST, wine equalisation tax and luxury car tax for the June 2019 quarter.
- PAYG withholding:
- for June 2019 (medium withholders).
- for the June 2019 quarter (small withholders).
- for the year ended 30 June 2019, from employee share schemes amounts where the employee did not quote a TFN or ABN.
- for the year ended 30 June 2019 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
- PAYG instalment for the June 2019 quarter for quarterly PAYG instalment payers (4th quarter of the 2018/19 income year).
- FBT instalment for the June 2019 quarter (1st quarter of the 2020 FBT year).
The due date to lodge and pay is 28 Jul 2019 if lodged on paper.
Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jul 2019 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.
- As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
- When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.