Find all of the key dates for your business below.

May 2018

15 May
Income Tax Returns

  • Due date for all entities that did not have to lodge earlier (including all remaining consolidated groups), that are not eligible for the 5 Jun 2018 concession, to lodge 2016/17 income tax returns.
  • The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2018.
  • The due date for individuals and trusts in this category to pay income tax is the date stated on their notice of assessment.

21 May
Tax Agents

Final date for new clients to appoint a tax agent for a fringe benefits tax role for the FBT year ended 31 March 2018. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.

21 May
Activity statements

Due date to lodge and pay monthly activity statements for April 2018. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for April 2018.
  • PAYG withholding for April 2018 (medium withholders).
  • PAYG instalment for April 2018 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).

26 May
Activity statements

Due date to lodge and pay quarterly activity statements for the March 2018 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 March 2018 quarter.
  • PAYG withholding:
    • for March 2018 (medium withholders).
    • for the March 2018 quarter (small withholders).
  • PAYG instalment for the March 2018 quarter for quarterly PAYG instalment payers (3rd quarter of the 2017/18 income year).
  • FBT instalment for the March 2018 quarter (4th quarter of the 2018 FBT year).

The due date to lodge and pay is 28 April 2018 if lodged on paper.

28 May
FBT returns

Due date to lodge fringe benefits tax return for the FBT year ended 31 March 2018 (if lodged on paper) and pay fringe benefits tax (if required).

The due date to lodge and pay is 25 June 2018 if lodged electronically through a tax agent.

28 May
Superannuation

Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 April 2018 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

 

NOTE:

  • 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.