Key Dates

The lodgment obligations covered by the Lodgment program 2012-13 include:

  • tax returns
  • monthly and quarterly activity statements
  • FBT returns and pay as you go (PAYG) withholding annual reports
  • annual GST returns and information reports
  • annual and quarterly instalment notices
  • a range of super statements, including the annual return for self-managed super funds (SMSFs)
  • tax file number (TFN) report and annual TFN withholding report for closely held trusts
  • other lodgment obligations, including franking account returns, annual investment income reports and venture capital deficit returns.

To help you manage your workload over a 12-month period, concessional lodgment dates have been granted as shown in the following table:

Lodgment due date Description
21 July 2012
  • Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 4, 2011-12.
  • Monthly activity statement for June 2012.
28 July 2012
  • Quarterly instalment notice – form R, S or T – for quarter 4, 2011-12 – lodgment only required if varying the instalment amount.
  • Quarterly activity statement, quarter 4, 2011-12 – paper lodgment.
  • Super guarantee contributions, for quarter 4, 2011-12 – contributions to be made to the fund by this date.
31 July 2012
  • Venture capital deficit tax return for June balancers.
  • Franking account return for June balancer where there is an amount payable.
  • TFN report for closely held trusts
14 August 2012
  • PAYG withholding payment summary annual report for large withholders (annual withholding more than $1 million) or a payer who has no tax agent or BAS agent involvement in preparing the report.
21 August 2012
  • Monthly activity statement for July 2012.
25 August 2012
  • Quarterly activity statement, quarter 4, 2011-12 -electronic lodgment (electronic lodgment service [ELS], electronic commerce interface [ECI], Tax Agent Portal or BAS Agent Portal and Standard Business Reporting [SBR]).
28 August 2012
  • Superannuation guarantee charge (SGC) statementquarterly for quarter 4, 2011-12 (if required contributions were not made by the due date).
21 September 2012
  • Monthly activity statement for August 2012.
30 September 2012
  • PAYG withholding payment summary annual report for a payer who has agent (BAS agent or tax agent) involvement in preparing the report (if a payer has only closely held payees, and they have tax agent involvement in preparing their report, they may be eligible for a concession to lodge this report by the due date of the payer’s tax return).
  • 2012 Annual TFN Withholding report – due date for lodgment where a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.
21 October 2012
  • Annual PAYG instalment notice, lodgment only required if varying the instalment amount or using the rate method to calculate the instalment amount.
  • Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 1, 2012-13.
  • Monthly activity statement for September 2012.
28 October 2012
  • Quarterly instalment notice – form R, S or T – for quarter 1, 2012-13 – lodgment only required if varying the instalment amount.
  • Quarterly activity statement, quarter 1, 2012-13 – tax agent and BAS agent – paper lodgment.
  • Super guarantee contributions, for quarter 1, 2012-13 – contributions to be made to the fund by this date.
  • Annual activity statement – TFN withholding for closely held trusts – due date for lodging and paying where a trustee of a closely held trust withheld amounts from payments to beneficiaries during the 2011-12 income year.
31 October 2012
  • Tax return for all entities where one or more prior year tax returns were outstanding as at 30 June 2012 (if all outstanding prior year returns have been lodged by this date, the system will reset the 2012 return due date as per the normal program).
  • Tax return for all entities prosecuted for non-lodgment of prior year tax returns and advised of a lodgment due date of 31 October 2012 (some prosecuted clients may have been given a different lodgment due date. Refer to the letter you received on this matter for the due date applicable to your clients).
  • Annual investment income report.
  • Departing Australia super payments (DASP) annual report.
  • Franking account return where the return is a disclosure-only return (no amount payable) and where the taxpayer is a June balancer.
  • PAYG withholding annual report (no Australian business number (ABN) withholding).
  • PAYG withholding annual report (interest, dividend and royalty payments paid to non-residents).
  • PAYG withholding annual report (payment to foreign residents).
  • Quarterly TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2012-13.
  • Lost members report for the period 1 January 2012 to 30 June 2012.
21 November 2012
  • Monthly activity statement for October 2012.
25 November 2012
  • Quarterly activity statement, quarter 1, 2012-13 -electronic lodgment (ELS, ECI, Tax Agent Portal or BAS Agent Portal and SBR).
28 November 2012
  • Superannuation guarantee charge (SGC) statement - quarterly for quarter 1, 2012-13 (if required contributions were not made by the due date).
1 December 2012
  • Payment of income tax for taxable large/medium business company and super funds (lodgment of return due 15 January 2013).
  • Payment of income tax for taxable head company of a consolidated group that has a member who has been deemed a large/medium business taxpayer in the latest year lodged. Lodgment of return due 15 January 2013.
  • Payment of income tax for companies and super funds where lodgment of the tax return was due 31 October 2012.
21 December 2012
  • Monthly activity statement for November 2012.
15 January 2013
  • Tax return for taxable large/medium business taxpayers as per latest year lodged. All entities other than individuals – unless required earlier (payment for companies and super funds was due 1 December 2012).
  • Tax return for taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium business taxpayer in the latest year lodged (payment was due 1 December 2012).

Note: You cannot adopt a later lodgment date on the basis that you will be non-taxable in the current year.

21 January 2013
  • Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 2, 2012-13.
  • Monthly business activity statement for December 2012 except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically using a registered agent.
28 January 2013
  • Super guarantee contributions, for quarter 2, 2012-13 – contributions to be made to the fund by this date.
31 January 2013
  • Quarterly TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2012-13.
21 February 2013
  • Monthly business activity statement for December 2012 for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.
  • Monthly activity statement for January 2013.
28 February 2013
  • Quarterly activity statement, quarter 2, 2012-13 – all lodgment methods.
  • Quarterly instalment notice – form R, S or T – for quarter 2, 2012-13 – lodgment only required if varying the instalment amount.
  • Tax return for non-taxable large/medium business taxpayers as per latest year lodged – all entities other than individuals.
  • Tax return for new registrant large/medium business taxpayers.
  • Tax return for non-taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium business taxpayer in the latest year lodged.
  • Tax return for members of a consolidated group – who exit the consolidated group during the financial year.
  • Tax return for new registrant (taxable and non-taxable) SMSFs.
  • Tax return for new registrant (taxable and non-taxable) head company of a consolidated group.
  • Annual GST return or information report if taxpayer does not have a tax return lodgment obligation (if taxpayer has a tax return obligation, this return/report must be lodged by the lodgment due date of the tax return).
  • Superannuation guarantee charge (SGC) statementquarterly for quarter 2, 2012-13 (if required contributions were not made by the due date).
21 March 2013
  • Monthly activity statement for February 2013.
31 March 2013
  • Tax return for companies and super funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers).
  • Tax return for head company of a consolidated group that does not have a member who has been deemed a large/medium business taxpayer in the latest year lodged, but does have a member who had total income in excess of $2 million in latest year lodged (unless due earlier).
  • Tax return for individuals and trusts which were tax level 6 as per latest year lodged unless required earlier (excluding large/medium business trusts).
21 April 2013
  • Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 3, 2012-13.
  • Monthly activity statement for March 2013.
28 April 2013
  • Quarterly activity statement, quarter 3, 2012-13 – paper lodgment
  • Quarterly instalment notice – form R, S or T – for quarter 3, 2012-13 – lodgment only required if varying the instalment amount.
  • Super guarantee contributions, for quarter 3, 2012-13 – contributions to be made to the fund by this date.
30 April 2013
  • Quarterly TFN report for closely held trusts for TFN’s quoted to trustees by beneficiaries in quarter 3, 2012-13.
  • Lost members report for the period 1 July 2012 to 31 December 2012.
15 May 2013
  • Tax return for all other entities not required earlier (including all other consolidated groups) and not eligible for the 5 June concession.
21 May 2013
  • Monthly activity statement for April 2013.
26 May 2013
  • Quarterly activity statement, quarter 3, 2012-13 -electronic lodgment (ELS, ECI, Tax Agent Portal or BAS Agent Portal and SBR).
28 May 2013
  • FBT return- lodgment and payment.
  • Superannuation guarantee charge (SGC) statement - quarterly for quarter 3, 2012-13 (if required contributions were not made by the due date).

Note: Tax agents with 25 or more FBT clients attached to their registered agent number as at 28 May 2013 may be eligible for a four week lodgment only deferral. Payment, if required, is still required by 28 May 2013.

5 June 2013
  • Tax return for non-taxable or refund as per latest year lodged as well as actual non-taxable or refund in current year – all entities with a lodgment end date of 15 May 2013 except large/medium business taxpayers and head companies of consolidated groups. This includes companies and super funds that were not due earlier and meet the above criteria.
  • Tax return for individuals and trusts with a lodgment end date of 15 May 2013 provided payment is also made by this date.

Note: This is not a lodgment end date but a concessional arrangement where failure to lodge on time (FTL) penalties will be waived if lodgment and payment is made by this date.

21 June 2013
  • Monthly activity statement for May 2013.
25 June 2013
  • FBT return- lodgment for eligible tax agents with 25 or more FBT clients attached to their registered agent number as at 28 May 2013.