|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.