ATO due dates – June 2017

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

o   non-taxable or a credit assessment as at latest year lodged

o   non–taxable or receiving a credit assessment in the current year.

This is for all entities with a lodgment end date of 15 May 2017, excluding large/medium taxpayers and head companies of consolidated groups.

Lodge tax returns due for individuals and trusts with a lodgment end date of 15 May 2017 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 Lodge and pay May 2017 monthly activity statement.
25 June Lodge 2017 Fringe benefits tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 May.
30 June Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2016–17 financial year.
21 July Lodge and pay June 2017 monthly activity statement.
Lodge and pay 2016–17 quarter 4 PAYG instalment activity statement for head companies of consolidated groups.
28 July Lodge and pay quarterly activity statement for quarter 4, 2016–17 – paper.

Pay quarterly instalment notice (form R, S or T) for quarter 4, 2016–17. Lodgment is only required if you vary the instalment amount.

Employers must make super guarantee contributions for quarter 4, 2016–17 to the funds by this date.

Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 August 2017.

Note: The super guarantee charge is not tax deductible

31 July Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 4, 2016–17.
Lodge Venture capital deficit tax return for June balancers.
Lodge Franking account return for 30 June balancers when there is an amount payable.

 

For a full list of due dates, click here.