Isaacs Cole Chartered Accountants

Lodgment due date

Description

• Quarterly PAYG instalment activity statement - head companies of consolidated groups - quarter 4, 2010-11.
• Monthly activity statement for June 2011.

• Quarterly instalment notice - form R, S or T - for quarter 4, 2010-11 - lodgment only required if varying the instalment amount.
• Quarterly activity statement, quarter 4, 2010-11 - paper lodgment. 
• Superannuation guarantee contributions, for quarter 4, 2010-11 - contributions to be made to the fund by this date.

• Venture capital deficit tax return for June balancers.
• Franking account return for June balancer where there is an amount payable.

• PAYG withholding payment summary annual report for large withholders (annual withholding > $1 million), or a payer who has no tax agent or BAS agent involvement in preparing the report.

• Monthly activity statement for July 2011.

• Quarterly activity statement, quarter 4, 2010-11 -electronic lodgment (electronic lodgment service [ELS], electronic commerce interface [ECI], Tax Agent Portal or BAS Agent Portal).

• Superannuation guarantee charge (SGC) statement - quarterly for quarter 4, 2010-11 (if required contributions were not made by the due date).

• TFN report for closely held trusts.
• Note: If you lodge a TFN report electronically, you may lodge it when the 2011 Trust tax return for the trust is due. This is a transitional arrangement for the Lodgment Program 2011-12 only.

• Monthly activity statement for August 2011.

• PAYG withholding payment summary annual report for a payer who has agent (BAS agent or tax agent) involvement in preparing the report (if a payer has only closely held payees, and they have tax agent involvement in preparing their report, they may be eligible for a concession to lodge this report by the due date of the payer's income tax return).
• 2011 Annual TFN Withholding report - due date for lodgment where a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

• Annual PAYG instalment notice, lodgment only required if varying the instalment amount or using the rate method to calculate the instalment amount.
• Quarterly PAYG instalment activity statement - head companies of consolidated groups - quarter 1, 2011-12.
• Monthly activity statement for September 2011.

• Quarterly instalment notice - form R, S or T - for quarter 1, 2011-12 - lodgment only required if varying the instalment amount
• Quarterly activity statement, quarter 1, 2011-12 -tax agent and BAS agent - paper lodgment
• Superannuation guarantee contributions, for quarter 1, 2011-12 - contributions to be made to the fund by this date
• Annual activity statement - TFN Withholding for closely held trusts - due date for lodging and paying where a trustee of a closely held trust withheld amounts from payments to beneficiaries during the 2010-11 income year

• Income tax return for all entities where one or more prior year income tax returns were outstanding as at 30 June 2011 (if all outstanding prior year returns have been lodged by this date, the system will reset the 2011 return due dates as per the normal program)
• Income tax return for all entities prosecuted for non-lodgment of prior year income tax returns and advised of a lodgment due date of 31 October 2011 (some prosecuted clients may have been given a different lodgment due date. Please refer to the letter you received on this matter for the due date applicable to your clients)
• Annual investment income report
• Departing Australia superannuation payments (DASP) annual report
• Franking account return where the return is a disclosure-only return (no amount payable), and where the taxpayer is a June balancer
• PAYG withholding annual report (no ABN withholding)
• PAYG withholding annual report (interest, dividend and royalty payments paid to non-residents)
• PAYG withholding annual report (payment to foreign residents)
• Quarterly TFN report for closely held trusts for tax file numbers (TFNs) quoted to a trustee by beneficiaries in quarter 1, 2011-12
• Lost members report for the period 1 January 2011 to 30 June 2011

• Monthly activity statement for October 2011.

• Quarterly activity statement, quarter 1, 2011-12 -electronic lodgment (ELS, ECI, Tax Agent Portal or BAS Agent Portal).

• Superannuation guarantee charge (SGC) statement - quarterly for quarter 1, 2011-12 (if required contributions were not made by the due date).

• Payment of income tax for taxable large/medium business company and super funds (lodgment of return due 15 January 2012)
• Payment of income tax for taxable head company of a consolidated group that has a member who has been deemed a large/medium business taxpayer in the latest year lodged. (Lodgment of return due 15 January 2012)
• Payment of income tax for companies and super funds where lodgment of the income tax return was due 31 October 2011

• Monthly activity statement for November 2011.

• Income tax return for taxable large/medium business taxpayers as per latest year lodged.
• All entities other than individuals - unless required earlier (payment for companies and super funds was due 1 December 2011).
• Income tax return for taxable head company of a consolidated group - including new registrants - that has a member who has been deemed a large/medium business taxpayer in the latest year lodged (payment was due 1 December 2011).
• Note: You cannot adopt a later lodgment date on the basis that you will be non-taxable in the current year.

• Quarterly PAYG instalment activity statement - head companies of consolidated groups - quarter 2, 2011-12
• Monthly activity statement for December 2011

• Superannuation guarantee contributions, for quarter 2, 2011-12 - contributions to be made to the fund by this date.

• Quarterly TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2011-12.

• Monthly activity statement for January 2012.

• Quarterly activity statement, quarter 2, 2011-12 - all lodgment methods.
• Quarterly instalment notice - form R, S or T - for quarter 2, 2011-12 - lodgment only required if varying the instalment amount
• Income tax return for non-taxable large/medium business taxpayers as per latest year lodged - all entities other than individuals
• Income tax return for new registrant large/medium business taxpayers
• Income tax return for non-taxable head company of a consolidated group - including new registrants - that has a member who has been deemed a large/medium business taxpayer in the latest year lodged
• Income tax return for members of a consolidated group - who exit the consolidated group for more than one day during the financial year
• Income tax return for new registrant (taxable and non-taxable) SMSFs
• Income tax return for new registrant (taxable and non-taxable) head company of a consolidated group
• Annual GST return or information report if taxpayer does not have an income tax return lodgment obligation (if taxpayer has an income tax return obligation, this return/report must be lodged by the lodgment due date of the income tax return)
• Superannuation guarantee charge (SGC) statement - quarterly for quarter 2, 2011-12 (if required contributions were not made by the due date)

• Monthly activity statement for February 2012.

• Income tax return for companies and super funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers).
• Income tax return for head company of a consolidated group that does not have a member who has been deemed a large/medium business taxpayer in the latest year lodged, but does have a member who had total income in excess of $2 million in latest year lodged (unless due earlier).
• Income tax return for individuals and trusts which were tax level 6 as per latest year lodged (excluding large/medium business trusts).

• Quarterly PAYG instalment activity statement - head companies of consolidated groups - quarter 3, 2011-12.
• Monthly activity statement for March 2012.

• Quarterly activity statement, quarter 3, 2011-12 - paper.
• Quarterly instalment notice - form R, S or T - for quarter 3, 2011-12 - lodgment only required if varying the instalment amount.
• Superannuation guarantee contributions, for quarter 3, 2011-12 - contributions to be made to the fund by this date.

• Quarterly TFN report for closely held trusts for TFN's quoted to trustees by beneficiaries in quarter 3, 2011-12
• Lost members report for the period 1 July 2011 to 31 December 2011

• Income tax return for all other entities not required earlier (including all other consolidated groups), and not eligible for the 5 June concession.

• Monthly activity statement for April 2012.

• Quarterly activity statement, quarter 3, 2011-12 -electronic lodgment (ELS, ECI, Tax Agent Portal or BAS Agent Portal)

• Fringe benefits tax return- lodgment and payment.
• Superannuation guarantee charge (SGC) statement - quarterly for quarter 3, 2011-12 (if required contributions were not made by the due date)

• Income tax return for non-taxable or refund as per latest year lodged as well as actual non-taxable or refund in current year (unless due earlier) - all entities with a lodgment end date of 15 May 2012 except large/medium business taxpayers and head companies of consolidated groups. This includes companies and super funds that were not due earlier and have the above criteria.
• Income tax return for individuals and trusts with a lodgment end date of 15 May 2012 provided payment is also made by this date.
• Note: This is not a lodgment end date but a concessional arrangement where failure to lodge on time (FTL) penalties will be waived if lodgment and payment is made by this date.

• Monthly activity statement for May 2012.