Key Dates

2008
Lodgement Due Date Description
21 July 2008
  • Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 4, 2007–08.
  • Monthly activity statement for June 2008.
28 July 2008
  • Quarterly instalment notice – form R, S or T – for quarter 4, 2007–08 – lodgement only required if varying the instalment amount. Superannuation guarantee contributions, for quarter 4, 2007–08 – contributions to be made to the fund by this date.
31 July 2008
  • Franking account return for June balancer where there is an amount payable.
11 August 2008
  • Quarterly activity statement, quarter 4, 2007–08 – paper or ECI lodgment.
14 August 2008
  • PAYG withholding payment summary annual report for large withholders (annual withholding > $1 million), or a payer who has no agent involvement in preparing the report.
21 August 2008
  • Monthly activity statement for July 2008.
25 August 2008
  • Quarterly activity statement, quarter 4, 2007–08 – secure electronic lodgment (ELS or the Tax Agent Portal).
28 August 2008
  • Superannuation guarantee charge (SGC) statement – quarterly for quarter 4, 2007–08 (if required contributions were not made by the due date).
21 September 2008
  • Monthly activity statement for August 2008.
30 September 2008
  • PAYG withholding payment summary annual report for payer who has agent involvement in preparing the report. (If a payer has only closely held payees they may be eligible for a concession to lodge this report by the due date of the payer’s income tax return.)
21 October 2008
  • Annual PAYG instalment notice.
  • Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 1, 2008–09.
  • Monthly activity statement for September 2008.
28 October 2008
  • Quarterly instalment notice – form R, S or T – for quarter 1, 2008–09 – lodgment only required if varying the instalment amount.
  • Superannuation guarantee contributions, for quarter 1, 2008–09 – contributions to be made to the fund by this date.
31 October 2008
  • Income tax return for all entities where one or more prior year income tax returns were outstanding as at 30 June 2008. (If all outstanding prior year returns have been lodged by this date, the system will reset the 2008 return due dates as per the normal program.)
  • Income tax return for all entities prosecuted for non-lodgment of prior years income tax returns and advised of a lodgment due date of 31 October 2008. (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 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).
  • Lost members report for the period 1 January 2008 to 30 June 2008.
11 November 2008
  • Quarterly activity statement, quarter 1, 2008–09 – paper or ECI lodgment.
21 November 2008
  • Monthly activity statement for October 2008.
25 November 2008
  • Quarterly activity statement, quarter 1, 2008–09 – secure electronic lodgment (ELS or the Tax Agent Portal).
28 November 2008
  • Superannuation guarantee charge (SGC) statement – quarterly for quarter 1, 2008–09 (if required contributions were not made by the due date).
1 December 2008
  • Payment of income tax for taxable large/medium business company and superannuation funds. (Lodgment of return due 15 January 2009.)
  • 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 2009).
  • Payment of income tax for companies and superannuation funds where lodgment of the income tax return was due 31 October 2008.
21 December 2008
  • Monthly activity statement for November 2008.

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2009
Lodgement Due Date Description
15 January 2009
  • 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 superannuation funds was due 1 December 2008.)
  • 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 2008.)
21 January 2009
  • Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 2, 2008–09.
  • Monthly activity statement for December 2008.
28 January 2009
  • Superannuation guarantee contributions, for quarter 2, 2008–09 – contributions to be made to the fund by this date.
21 February 2009
  • Monthly activity statement for January 2009.
28 February 2009
  • Quarterly activity statement, quarter 2, 2008–09 – all lodgment methods.
  • Quarterly instalment notice – form R, S or T – for quarter 2, 2008–09 – 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) self-managed superannuation funds.
  • 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 can be lodged by the lodgment due date of the income tax return.)
  • Superannuation guarantee charge (SGC) statement – quarterly for quarter 2, 2008–09 (if required contributions were not made by the due date).
21 March 2009
  • Monthly activity statement for February 2009.
31 March 2009
  • Income tax return for companies and superannuation 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).
21 April 2009
  • Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 3, 2008–09.
  • Monthly activity statement for March 2009.
28 April 2009
  • Quarterly instalment notice – form R, S or T – for quarter 3, 2008–09 – lodgment only required if varying the instalment amount.
  • Superannuation guarantee contributions, for quarter 3, 2008–09 – contributions to be made to the fund by this date.
30 April 2009
  • Lost members report for the period 1 July 2008 to 31 December 2008.
12 May 2009
  • Quarterly activity statement, quarter 3, 2008–09 – paper or ECI lodgment.
15 May 2009
  • Income tax return for all other entities not required earlier (including all other consolidated groups), and not eligible for the 5 June concession.
21 May 2009
  • Monthly activity statement for April 2009.
26 May 2009
  • Quarterly activity statement, quarter 3, 2008–09 – secure electronic lodgment (ELS or the Tax Agent Portal).
28 May 2009
  • Fringe benefits tax return – lodgment and payment.
  • Superannuation guarantee charge (SGC) statement – quarterly for quarter 3, 2008–09 (if required contributions were not made by the due date).
5 June 2009
  • 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 2009 except large/medium business taxpayers and head companies of consolidated groups.
  • Income tax return for individuals and trusts with a lodgment end date of 15 May 2009 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.
21 June 2009
  • Monthly activity statement for May 2009.

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