Key Dates – April 2016

Date Description
21 April 2016 Quarterly PAYG instalment activity statement, quarter 3, 2015–16 for head companies of consolidated groups – due date for lodging and paying.March 2016 monthly activity statement – due date for lodging and paying.
28 April 2016 Quarterly activity statement, quarter 3, 2015–16 – paper lodgments – due date for lodging and paying.Quarterly instalment notice (form R, S or T), quarter 3, 2015–16 – due date for payment. You only need to lodge if you are varying the instalment amount.Super guarantee contributions for quarter 3, 2015–16 – employers must make contributions to the fund by this date.Employers who do not pay 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) with us by 28 May 2016.Note: The super guarantee charge is not tax deductible.
30 April 2016 TFN report for closely held trusts for TFNs quoted to trustees by beneficiaries in quarter 3, 2015–16.Lost members report for the period 1 July 2015 to 31 December 2015.

Key Dates - May 2016

Date Description
15 May 2016 2015 tax returns for all other entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2016 concession.Due date for:

  • lodging
  • company and super funds to pay if required

Note: Individuals and trusts in this category to pay as advised on their notice of assessment.

21 May 2016 April 2016 monthly activity statement – due date for lodging and paying.
26 May 2016 Eligible quarterly activity statement, quarter 3, 2015–16 – due date for lodging and paying if you lodge using any of the following:

  • electronic commerce interface (ECI)
  • electronic lodgment service (ELS)
  • Tax Agent Portal
  • BAS Agent Portal
  • Standard Business Reporting.(SBR)
28 May 2016 Fringe benefits tax annual return – due date for payment.Due date for lodging the Superannuation guarantee charge statement – quarterly (NAT 9599) and paying the super guarantee charge for quarter 3, 2015–16 if the employer did not pay enough contributions on time.Employers who lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us.Note: The super guarantee charge is not tax deductible.

For help with working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use the ATO’s Super guarantee charge statement and calculator tool.

Key Dates - June 2016

Date Description
5 June 2016 Tax return lodgment, including companies and super funds where the tax return is not required earlier and both of the following criteria are met:

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

This is for all entities with a lodgment end date of 15 May 2016, excluding large/medium taxpayers and head companies of consolidated groups.

Tax returns due for individuals and trusts with a lodgment end date of 15 May 2016 provided they also pay any liability due by this date.

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

21 June 2016 May 2016 monthly activity statement – due date for lodging and paying.
25 June 2016 2016 fringe benefits tax annual return – lodgment due date for tax agents (if lodging electronically). Payment (if required) is due 28 May.
30 June 2016 Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2015–16 financial year.End of Financial Year.