ATO due dates July 2019

  • Tax

21 July

  • Lodge and pay June 2019 monthly business activity statement.
  • Lodge and pay quarter 4, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.

28 July

  • Lodge and pay quarter 4, 2018–19 activity statement if lodging by paper.
  • Pay quarter 4, 2018–19 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
  • Make super guarantee contributions for quarter 4, 2018–19 to 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) by 28 August 2019.

    Note: The super guarantee charge is not tax deductible

31 July

  • Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2018–19.
  • Lodge Venture capital deficit tax return for June balancers.
  • Lodge Franking account return for 30 June balancers if there is an amount payable.
  • Lodge Early stage innovation company report.

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