Key Dates

Date Category Description
21 September 2019 Activity Statement

Lodgement and payment of August 2019 monthly business activity statement.

30 September 2019 PAYG Withholding

Due date for lodgement of PAYG withholding payment summary annual report if prepared by a BAS agent or Tax Agent.

If a payer has only closely held payees and their tax agent helps prepare their report, they may be eligible for a concession to lodge this report by the due date of their tax return.

Lodge Annual TFN withholding report 2019 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

 

21 October 2019 Annual PAYG Instalment Notice

Due date for payment of annual PAYG instalment notice (Form N). Lodgement only required if  you are varying the instalment amount or use the rate method to calculate the instalment.

Quarterly PAYG instalment activity statement

Due date for lodgement of quarter 1, 2019-20 PAYG Instalment Activity Statement for head companies of consolidated groups.

Monthly Activity Statement

Due date for lodgement and payment of September 2019 monthly business activity statement.

28 October 2019 PAYG Instalment Notice

Due date for lodgement and payment of quarter 1, 2019-20 activity statement if lodging by paper.

Payment of quarter 1, 2019-20 instalment notice (Form R, S or T). Lodgement of the notice is only required if you are varying the instalment amount.

Super Guarantee Contributions

Due date to make super guarantee contributions for quarter 1, 2019-20 to funds by this date.

Employers who do not pay the minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 20 November 2019.

31 October 2019 New Clients

Final date to add new clients to your client list to ensure their 2019 tax return is covered by the lodgement program.

Overdue Tax Returns

Due date for lodgement of tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2019.

Note: This means that all prior year returns must be lodged, not just the immediate prior year.

If all outstanding prior year returns have been lodged by 31 October 2019, the lodgement program due dates will apply to the 2019 tax return.

21 Novemer 2019 Activity Statements

Due date for lodgement and payment of October 2019 monthly business activity statement.

25 November 2019 Activity Statement

Due date for lodgement and payment of quarter 1, 2019-20 activity statement if you lodge electronically.

28 November 2019 Superannuation guarantee charge

Due date for lodgement and payment of quarter 1, 2019-20 Superannuation guarantee charge statement – quarterly if the employer did not pay enough contributions on time.

Note

As some dates may vary, please ensure you contact the ATO to double check any dates in question.
When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.