Key Dates

Date Category Description
21 October 2018 PAYG Instalments

Due date for payment of Annual PAYG Instalment Notice (Form N). You only need to lodge if you are varying the instalment amount or use the rate method to calculate the instalment.

Due date for lodgement and payment of Quarter 1, 2018-19 PAYG Instalment Activity Statement for head companies and consolidated groups.

Lodgement of September 2018 monthly Business Activity Statement.

28 October 2018 PAYG Instalments

Due date for lodgement and payment of Quarter 1, 2018-19 Activity Statement if lodging by paper.

Payment of Quarter 1, 2018-19 Instalment Notice (Form R, S or T). Lodge the notice only if you are varying the instalment amount.

28 October 2018 Super Guarantee Contributions

Due date for payments of Super Guarantee Contributions for Quarter 1, 2018-19 to funds.

Note: Employers who do not pay 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 29 November 2018.

31 October 2018 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 2018.

Note: This means all prior years must be lodged, not just the immediate prior year. If all outstanding prior year returns have been lodged by 31 October 2018, the lodgement program due dates will apply to the 2018 tax return.

21 November 2018 Business Activity Statement

Due date for lodgement and payment of October 2018 monthly Business Activity Statement.

25 November 2018 Activity Statement

Due date for lodgement and payment of Quarter 1, 2018-19 Activity Statement if you lodge electronically.

28 November 2018 Super Guarantee Charge

Due date for lodgement and payment of Quarter 1, 2018-19 Superannuation Guarantee Charge Statement – Quarterly if the employer did not pay enough contributions in time.

Employers lodging a Superannuation Guarantee Charge Statement – Quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

Note: The super guarantee charge is not tax deductible.

1 December 2018 Income Tax

Due date for payment of income tax for taxable large/medium taxpayers, companies and super funds. Lodgement of return is due 15 January 2018.

Due date for payment of income tax for taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged. Lodgement of the return is due 15 January 2019.

Due date for payment of income tax for companies and superfunds when lodgement of the tax return was due 31 October 2018.

21 December 2018 Business Activity Statements

Due date for lodgement and payment of November 2018 monthly business activity statement.

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.