Key Dates – April 2016
|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
|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:
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:
|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
|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:
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.|