Lodgement Dates 2010-11
Here you will find important dates for business.
Different dates may apply if you use the services of a tax agent to lodge for you.
July, 2010
| 14 Jul | PAYG withholding | Payers must issue pay as you go (PAYG) withholding payment summaries to payees (that is, employees and other workers). |
| 21 Jul | Activity statements | June 2009 monthly activity statements: final date for lodgment and payment. |
| 21 Jul | Activity statements | Quarter 4 (April – June 2010) activity statements containing a monthly goods and services tax (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 | Activity statements | Quarter 4 (April – June 2010) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group. |
| 28 Jul | Activity statements | Quarter 4 (April – June 2010) 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 | PAYG instalments | Quarter 4 (April – June 2010) 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 | GST instalments | Quarter 4 (April – June 2010) 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 | Superannuation | Superannuation guarantee contributions for quarter 4 2009-10 (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 superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with the Tax Office by 28 August 2010. The SGC is not tax deductible. |
August, 2010
| 14 Aug | PAYG witholding | 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 | Superannuation | Departing Australia superannuation payment (DASP) data records that form part of the PAYG withholding payment summary annual report. |
| 21 Aug | GST | Final date for eligible monthly GST reporters to elect to report GST annually. |
| 21 Aug | Activity statements | July 2010 monthly activity statements: final date for lodgment and payment. |
| 28 Aug | Superannuation | Superannuation guarantee charge statement – quarterly (NAT 9599) (if required contributions were not made by the due date) for quarter 4 2009-10 (1 April – 30 June) to be lodged and paid to the Tax Office. The SGC is not tax deductible. |
September, 2010
| 21 Sept | Activity statements | August 2010 monthly activity statements: final date for lodgment and payment. |
October, 2010
| 21 Oct | Activity statements | September 2010 monthly activity statements: final date for lodgment and payment. |
| 21 Oct | 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 | Activity statements | Quarter 1 (July – September 2010) activity statements containing a monthly GST obligation: final date for lodgment and payment. |
| 28 Oct | Activity statements | Quarter 1 (July – September 2010) activity statements: final date for lodgment and payment. |
| 28 Oct | 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 (2010–11). |
| 28 Oct | GST | Final date for eligible quarterly GST reporters to elect to report GST annually. |
| 28 Oct | GST instalments | Quarter 1 (July – September 2010) 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 | PAYG instalments | Final date for eligible instalment reporters to elect to report annually for June balancers. |
| 28 Oct | PAYG instalments | Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2010 income year for June balancers. |
| 28 Oct | PAYG instalments | Quarter 1 (July – September 2010) instalment notices – forms R and T. Final date for payment and, if varying the instalment amount, lodgment. |
| 28 Oct | Superannuation | Superannuation guarantee contributions for quarter 1 2010-10 (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) with the Tax Office by 28 November 2010. The SGC is not tax deductible. |
| 31 Oct | 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 | Income tax | Final date for lodgment of individual, partnership and trust income tax returns, unless an approved substituted accounting period (SAP) has been granted. |
| 31 Oct | 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 2010. |
November, 2010
| 11 Nov | Activity statements | Quarter 1 (July – September 2010) activity statements: final date for electronic lodgment and payment. |
| 21 Nov | Activity statements | October 2010 monthly activity statements: final date for lodgment and payment. |
| 28 Nov | Superannuation | Superannuation guarantee charge statement – quarterly (NAT 9599) (if required contributions were not made by the due date) for quarter 1 2010-11 (1 July – 30 September). The SGC is not tax deductible. |
December, 2010
| 1 Dec | Income tax | Income tax payment due date for companies and superannuation funds that were required to lodge by 31 October 2010. |
| 21 Dec | Activity Statements | November 2010 monthly activity statements: final date for lodgment and payment. |
January, 2011
| 15 Jan | 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 | Activity statements | December 2010 monthly activity statements: final date for lodgment and payment. |
| 21 Jan | Activity statements | Quarter 2 (October – December 2010) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group. |
| 21 Jan | Activity statements | Quarter 2 (October – December 2010) activity statements containing a monthly GST obligation: final date for lodgment and payment. |
| 28 Jan | Superannuation | Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2 2010-11 (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) with the Tax Office by 28 February 2011. The SGC is not tax deductible. |
February, 2011
| 21 Feb | Activity statements | January 2010 monthly activity statements: final date for lodgment and payment. |
| 28 Feb | Superannuation | Superannuation guarantee charge statement – quarterly (NAT 9599) (if required contributions were not made by the due date) for quarter 2 2010-11 (1 October – 31 December).The SGC is not tax deductible. |
| 28 Feb | Activity statements | Quarter 2 (October – December 2010) activity statements: final date for lodgment and payment, including electronic lodgments. |
| 28 Feb | 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 | PAYG instalments | Quarter 2 (October – December 2010) instalment notices – forms R and T. Final date for payment and, if varying the instalment amount, lodgment. |
| 28 Feb | GST instalments | Quarter 2 (October – December 2010) 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 | Income tax | Income tax return lodgment and payment due date for self-preparing entities that were not due at an earlier date. |
| 28 Feb | 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 | 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). |
March, 2011
| 21 Mar | Activity statements | February 2011 monthly activity statements: final date for lodgment and payment. |
| 31 Mar | 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). |
April, 2011
| 21 Apr | Activity statements | March 2011 monthly activity statements: final date for lodgment and payment. |
| 21 Apr | Activity statements | Quarter 3 (January – March 2011) activity statements containing a monthly GST obligation: final date for lodgment and payment. |
| 21 Apr | Activity statements | Quarter 3 (January – March 2011) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group. |
| 28 Apr | Activity statements | Quarter 3 (January – March 2011) activity statements: final date for lodgment and payment. |
| 28 Apr | PAYG instalments | Quarter 3 (January – March 2011) 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 | GST instalments | Quarter 3 (January – March 2011) 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 | Superannuation | Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3 2010-11 (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) with the Tax Office by 28 May 2011. The SGC is not tax deductible. |
| 30 Apr | Superannuation | Lost member report for the period 1 July 2010 to 31 December 2010. |
May, 2011
| 21 May | FBT return | Due date for lodgment of 2011 fringe benefits tax (FBT) return and payment if required. |
| 21 May | Activity statements | April 2011 monthly activity statements: final date for lodgment and payment. |
| 28 May | Superannuation | Superannuation guarantee charge statement – quarterly (NAT 9599) (if required contributions were not made by the due date) for quarter 3 2010-11 (1 January – 31 March).The SGC is not tax deductible. |
June, 2011
| 21 Jun | Activity statements | May 2011 monthly activity statements: final date for lodgment and payment. |
| 30 Jun | End of financial year. |
This information is for guidance only and is not intended as specific advice to any reader. Professional advice should be obtained before acting on any information contained herein. The publisher accepts no responsibility for loss occasioned to any person or organisation as a result of action or the refrain of action as a consequence of the contents of this publication.