Checklists & key dates

Each year we prepare tax checklists which are designed to assist you in compiling your tax records at income tax time, and make preparation of your income tax return as efficient as possible.  Please refer below for the tax checklists for the income year just closed:

Key Dates

Below is a copy of the ATO key dates for lodgement for the current month:
Detailed information regarding lodgement due dates is available on the ATO Website.

Date Obligation
15 January Tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals) – due date for lodging, unless required earlier.

Payment for large/medium entities with a 15 January due date is:

  • 1 December 2015 for companies and super funds
  • as stated on their notice of assessment for trusts.

Note: You cannot self-assess a lodgement deferral from this date or assume a later date for lodgement on the basis that the taxpayer will be non-taxable in the current year.

Tax return for the taxable head company of a consolidated group (including new registrants) that has a member who has been deemed a large/medium entity in the latest year lodged – due date for lodging unless required earlier.

Payment was due 1 December 2015.

21 January Quarterly PAYG instalment activity statement, quarter 2, 2015–16 for head companies of consolidated groups – due date for lodging and paying.
December 2015 monthly business activity statement – due date for lodging and paying except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.
28 January Super guarantee contributions for quarter 2, 2015–16 – employers must make contributions to the fund by this date.

Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 February 2016.

Note: The super guarantee charge is not tax deductible.

31 January TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2015–16.