Key Dates

Date Category Description
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.

15 January 2019 Tax Returns

Due date for lodgement of tax returns for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.

Due date for payment of liabilities for large/medium entities with a 15 January 2019 due date is:

  • 1 December 2018 for companies and super funds
  • For Trusts, as stated on their notice of assessment.

Note: You can request an agent assessed deferral from this date or assume a later date for lodgement on the basis that the taxpayer will be non-taxable in the current year.

Due date for lodgement of tax returns for taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large/medium entity in the latest year lodged, unless the return was required earlier. Payment was due on 1 December 2018.

21 January 2019 Activity Statements

Due date for lodgement and payment of quarter 2, 2018-19 PAYG Instalment Activity Statement for head companies or consolidated groups.

Due date for lodgement and payment of December 2018 monthly Business Activity Statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

28 January 2019 Super Guarantee Contributions

Due date to make quarter 2, 2018-19 super guarantee contributions to funds by this date.

Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation Guarantee Charge Statement – Quarterly (NAT 9599) by 25 February 2019.

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.