Key Dates

Date Category Description
21 April 2019 Activity Statements

Due date for lodgement and payment of quarter 3, 2018-19 PAYG instalment activity statement for head companies of consolidated groups.

Lodgement and payment of March 2019 monthly business activity statements.

28 April 2019 Activity Statements

Due date for lodgement and payment of quarter 3, 2018-19 statement if lodging by paper.

Payment of quarter 3, 2018-19 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.

Super Guarantee

Due date for payments of super guarantee contributions for quarter 3, 2018-19 to the funds by this date. Employers who do not pay the minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 May 2019.

15 May 2019 Tax Returns

Due date for lodgement of 2018 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2019 concession.

Due date for companies and super funds to pay, if required.

Note: Individuals and trusts in this category pay as advised on their Notice of Assessment.

21 May 2019 Activity Statements

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

Fringe Benefits Tax (FBT)

Final date to add new FBT clients to your client list to ensure they receive the lodgement and payment concessions for their fringe benefits tax returns.

Lodge and pay Fringe Benefits Tax annual return if lodging by paper.

26 May 2019 Activity Statements

Lodgement and payment of quarter 3, 2018-19 activity statements if you lodge electronically.

28 May 2019 Fringe Benefits Tax (FBT)

Due date for payment of Fringe Benefits Tax annual return if lodging electronically.

Superannuation Guarantee

Due date for lodgement and payment of quarter 3, 2018-19 Superannuation Guarantee Charge statement – quarterly (NAT 9599) if the employer did not pay enough contributions on time.

Employers who lodge 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.

5 June 2019 Tax Returns

Due date for lodgement of all entities with a lodgement due date of 15 May 2019 if the tax return is not required earlier and both of the following criteria are met:

  • non-taxable or a credit assessment in the latest year lodged
  • non-taxable or receiving a credit assessment in the current year.

Note: This includes companies and superfunds, but excludes large/medium taxpayers and head companies of consolidated groups.

Lodged tax returns due for individuals and trusts with a lodgement due date of 15 May 2019 provided they also pay any liability due by this date.

21 June 2019 Activity Statement

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

25 June 2019 Fringe Benefits Tax

Due date for lodgement of 2019 Fringe Benefits Tax Annual Return for tax agents if lodging electronically. Payment (if required) is due 28 May 2019.

30 June 2019 Super Guarantee Contributions

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2018-19 financial year.

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.