ATP - Accountant | Financial and Business Advisors

January

February

March

April

May

June

July

August

September

October

November

December

Key Dates - January
Date	Category	Description
15 Jan 2010	Income tax	Due date for lodgment of income tax returns for companies, superannuation funds and trusts that were taxable large/medium business clients in the prior year and are not required to lodge earlier.
21 Jan 2010	Activity statements	December 2009 monthly activity statements: final date for lodgment and payment.
21 Jan 2010	Activity statements	Quarter 2 (October - December 2009) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group.
21 Jan 2010	Activity statements	Quarter 2 (October - December 2009) activity statements containing a monthly GST obligation: final date for lodgment and payment.
28 Jan 2010	Superannuation	Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2 2009-10 (1 October - 31 December). If an employer does not make the minimum superannuation guarantee contributions for quarter 2 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) with the Tax Office by 28 February 2010. The SGC is not tax deductible.
Please note
If you use a tax agent, they will advise you when to lodge your income tax return and other required forms, as these dates may differ. When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

Key Dates - February
Date	Category	Description
21 Feb 2010	Activity statements	January 2010 monthly activity statements: final date for lodgment and payment.
28 Feb 2010	Superannuation	Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) (if required contributions were not made by the due date) for quarter 2 2009-10 (1 October - 31 December). The SGC is not tax deductible.
28 Feb 2010	Activity statements	Quarter 2 (October - December 2009) activity statements: final date for lodgment and payment, including electronic lodgments.
28 Feb 2010	GST	Annual GST return (option 3) or Annual GST information report (option 2): final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.
28 Feb 2010	PAYG instalments	Quarter 2 (October - December 2009) instalment notices – forms R and T. Final date for payment and, if varying the instalment amount, lodgment.
28 Feb 2010	GST instalments	Quarter 2 (October – December 2009) instalment notices – forms S and T. Final date for payment and, if varying the instalment amount, lodgment. Four-instalment payers to pay a further 25% of their instalment liability.
28 Feb 2010	Income tax	Income tax return lodgment and payment due date for self-preparing entities that were not due at an earlier date.
28 Feb 2010	Income tax	Income tax return lodgment and payment due date for large/medium entities and self-managed superannuation funds (taxable and non-taxable) that are new registrations.
28 Feb 2010	Income tax	Income tax return lodgment due date for large/medium business trust clients that were non-taxable in the prior year (includes new registrants).
Please note
If you use a tax agent, they will advise you when to lodge your income tax return and other required forms, as these dates may differ. When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

Key Dates - March
Date	Category	Description
21 Mar 2010	Activity statements	February 2010 monthly activity statements: final date for lodgment and payment.
31 Mar 2010	Income tax	Income tax return and payment for superannuation funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers).
Please note
If you use a tax agent, they will advise you when to lodge your income tax return and other required forms, as these dates may differ. When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

Key Dates - April
Date	Category	Description
21 Apr 2010	Activity statements	March 2010 monthly activity statements: final date for lodgment and payment.
21 Apr 2010	Activity statements	Quarter 3 (January - March 2010) activity statements containing a monthly GST obligation: final date for lodgment and payment.
21 Apr 2010	Activity statements	Quarter 3 (January - March 2010) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group.
28 Apr 2010	Activity statements	Quarter 3 (January - March 2010) activity statements: final date for lodgment and payment.
28 Apr 2010	PAYG instalments	Quarter 3 (January - March 2010) instalment notices – forms R and T. Final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are required to pay 75% of instalment liability by this date).
28 Apr 2010	GST instalments	Quarter 3 (January - March 2010) instalment notices – forms S and T. Final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are required to pay 75% of instalment liability by this date). Four-instalment payers to pay a further 25% of their instalment liability.
28 Apr 2010	Superannuation	Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3 2009-10 (1 January - 31 March). If an employer does not make the minimum superannuation guarantee contributions for quarter 3 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) with the Tax Office by 28 May 2010. The SGC is not tax deductible.
30 Apr 2010	Superannuation	Lost member report for the period 1 July 2009 to 31 December 2009.
Please note
If you use a tax agent, they will advise you when to lodge your income tax return and other required forms, as these dates may differ. When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

Key Dates - May
Date	Category	Description
12 May 2010	Activity statements	Quarter 3 (January - March 2010) activity statements: final date for electronic lodgment and payment. Refer to Lodge your activity statements online for information on your eligibility for this later due date.
21 May 2010	FBT return	Due date for lodgment of 2010 FBT return and payment if required.
21 May 2010	Activity statements	April 2010 monthly activity statements: final date for lodgment and payment.
28 May 2010	Superannuation	Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) (if required contributions were not made by the due date) for quarter 3 2009-10 (1 January - 31 March). The SGC is not tax deductible.
Please note
If you use a tax agent, they will advise you when to lodge your income tax return and other required forms, as these dates May 2007 differ. When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it May 2007 be done on the next business day.

Key Dates - June
Date	Category	Description
21 Jun 2010	Activity statements	May 2010 monthly activity statements: final date for lodgment and payment.
30 Jun 2010		End of financial year.
Please note
If you use a tax agent, they will advise you when to lodge your income tax return and other required forms, as these dates may differ. When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

Key Dates - July
Date	Category	Description
14 Jul 2009	PAYG withholding	Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers).
21 Jul 2009	Activity statements	June 2009 monthly activity statements - final date for lodgment and payment.
21 Jul 2009	Activity statements	June 2009 monthly activity statements - final date for lodgment and payment.
21 Jul 2009	Activity statements	Quarter 4 (April - June 2009) activity statements containing a monthly GST obligation - final date for lodgment and payment. To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.
21 Jul 2009	Activity statements	Quarter 4 (April - June 2009) consolidated instalment activity statements - final date for lodgment and payment by a head company of a consolidated group.
28 Jul 2009	Activity statements	Quarter 4 (April - June 2009) activity statements - final date for lodgment and payment. To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.
28 Jul 2009	PAYG instalments	Quarter 4 (April - June 2009) instalment notices (forms R and T) - final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are also required to pay 25% of their PAYG instalment liabilities). To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.
28 Jul 2009	GST instalments	Quarter 4 (April - June 2009) instalment notices (forms S and T) - final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are also required to pay 25% of their instalment liabilities, and four-instalment payers are also required to pay the final 25% of their instalment liabilities).
28 Jul 2009	Superannuation	Superannuation guarantee contributions for quarter 4 2008-09 (1 April - 30 June) are to be made to the fund by this date. If an employer does not pay the minimum superannuation guarantee contributions for quarter 4 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) with us by 28 August 2009. The SGC is not tax deductible.
Please note
If you use a tax agent, they will advise you when to lodge your income tax return and other required forms, as these dates may differ. When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

Key Dates - August
Date	Category	Description
11 Aug 2009	Activity statements	Quarter 4 (April - June 2009) activity statements: final date for electronic lodgment and payment. Refer to Lodge your activity statements online for information on your eligibility for this later due date.
14 Aug 2009	PAYG withholding	Final date for lodgment of the PAYG withholding payment summary annual report. Use this to report amounts withheld from salary and wages and other payments. These amounts are reported at label W2 of the activity statement.
14 Aug 2009	Superannuation	DASP data records that form part of the PAYG withholding payment summary annual report.
21 Aug 2009	Activity Statements	July 2009 monthly activity statements: final date for lodgment and payment.
21 Aug 2009	GST	Final date for eligible monthly GST reporters to elect to report GST annually.
28 Aug 2009	Superannuation	Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) (if required contributions were not made by the due date) for quarter 4 2008-09 (1 April - 30 June) to be lodged and paid to the Tax Office. The SGC is not tax deductible.
Please note
If you use a tax agent, they will advise you when to lodge your income tax return and other required forms, as these dates may differ. When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

Key Dates - September
Date	Category	Description
21 Sep 2009	Activity statements	August 2009 monthly activity statements: final date for lodgment and payment.
Please note
If you use a tax agent, they will advise you when to lodge your income tax return and other required forms, as these dates may differ. When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

Note: A self managed superannuation fund (SMSF) is required to lodge its MCS on or before 31 March 2007 or by the due date of the funds income tax and regulatory return, if due later than 31 March 2007.

Key Dates - October
Date	Category	Description
21 Oct 2009	Activity statements	September 2009 monthly activity statements: final date for lodgment and payment.
21 Oct 2009	PAYG instalments	Annual PAYG instalment notice: final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment. If you have already lodged your annual income tax return, you should not vary your annual instalment.
21 Oct 2009	Activity statements	Quarter 1 (July - September 2009) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group.
21 Oct 2009	Activity statements	Quarter 1 (July - September 2009) activity statements containing a monthly GST obligation: final date for lodgment and payment.
28 Oct 2009	Activity statements	Quarter 1 (July - September 2009) activity statements: final date for lodgment and payment.
28 Oct 2009	GST instalments	Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used. Final date for opting out of option 3 for the current financial year (2009-10).
28 Oct 2009	GST	Final date for eligible quarterly GST reporters to elect to report GST annually.
28 Oct 2009	GST instalments	Quarter 1 (July - September 2009) instalment notices – forms S and T. Final date for payment and, if varying instalment amount, lodgment. Four-instalment payers pay 25% their instalment liabilities.
28 Oct 2009	PAYG instalments	Final date for eligible instalment reporters to elect to report annually for June balancers.
28 Oct 2009	PAYG instalments	Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2010 income year for June balancers.
28 Oct 2009	PAYG instalments	Quarter 1 (July - September 2009) instalment notices – forms R and T. Final date for payment and, if varying the instalment amount, lodgment.
28 Oct 2009	Superannuation	Superannuation guarantee contributions for quarter 1 2009-10 (1 July - 30 September) to be made to the fund by this date. If an employer does not make the minimum superannuation guarantee contributions for quarter 1 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) with the Tax Office by 28 November 2009. The SGC is not tax deductible.
31 Oct 2009	Superannuation	Final date for lodgment – DASP annual report.
31 Oct 2009	Superannuation	Member contributions statement - paper or electronic - only applicable for APRA funds. Lost members report for the period 1 January 2009 to 30 June 2009.
31 Oct 2009	PAYG withholding	Final date for lodgment of the PAYG withholding where ABN not quoted – annual report (NAT 3448). Use this to report amounts withheld because another entity did not quote their ABN. These amounts are reported at label W4 of the activity statement.
31 Oct 2009	PAYG withholding	Final date for lodgment of your PAYG withholding from interest dividend and royalty payments paid to non residents – annual report (NAT 7187). Payments of dividends, interest and royalties to non-residents are subject to withholding. These amounts are reported at label W3 of the activity statement.
31 Oct 2009	PAYG withholding	Final date for lodgment of your PAYG withholding annual report – payments to foreign residents (NAT 12413). Payments made to foreign residents for entertainment or sports activities, construction and related activities, and arranging casino gaming junket activities are subject to withholding. These amounts are reported at label W3 of the activity statement.
31 Oct 2009	GST	Annual GST return (option 3) or Annual GST information report (option 2) lodgment and payment (if required) is due when the income tax return is due. If you use a tax agent, different lodgment and payment dates may apply.
31 Oct 2009	Income tax	Final date for lodgment of individual, partnership and trust income tax returns, unless an approved SAP has been granted.
31 Oct 2009	Income tax	Income tax return lodgment due date for all June balancing company and superannuation funds where one or more prior-year returns were outstanding, as at 30 June 2009.
31 Oct 2009	Annual investment income reporting	Final date for lodgment of the Annual investment income report for all investment bodies.
Please note
If you use a tax agent, they will advise you when to lodge your income tax return and other required forms, as these dates may differ. When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

Key Dates - November
Date	Category	Description
11 Nov 2009	Activity statements	Quarter 1 (July - September 2009) activity statements: final date for electronic lodgment and payment. Refer to Lodge your activity statements online for information on your eligibility for this later due date.
21 Nov 2009	Activity statements	October 2009 monthly activity statements: final date for lodgment and payment.
28 Nov 2009	Superannuation	Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) (if required contributions were not made by the due date) for quarter 1 2009-10 (1 July - 30 September). The SGC is not tax deductible.
Please note
If you use a tax agent, they will advise you when to lodge your income tax return and other required forms, as these dates may differ. When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

Key Dates - December
Date	Category	Description
01 Dec 2009	Income tax	Income tax payment due date for companies and superannuation funds that were taxable large/medium business clients in the immediate prior year.
01 Dec 2009	Income tax	Income tax payment due date for companies and superannuation funds that were required to lodge by 31 October 2009.
01 Dec 2009	Superannuation	Payment of income tax for superannuation funds where one or more prior-year income tax returns are outstanding as at 30 June 2009. (Lodgment of return was due 31 October 2009.)
21 Dec 2009	Activity statements	November 2009 monthly activity statements: final date for lodgment and payment.
Please note
If you use a tax agent, they will advise you when to lodge your income tax return and other required forms, as these dates may differ. When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.