June 2023

5 June

Lodge tax return for all entities with a lodgment due date of 15 May 2023 if the tax return is not required earlier and both of the following criteria are met:
- non-taxable or a credit assessment in latest year lodged
- non-taxable or receiving a credit assessment in the current year.

Note: This includes companies and super funds but excludes large and medium taxpayers and head companies of consolidated groups.

Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2023 provided they also pay any liability due by this date.
Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.

21 June

Lodge and pay May 2023 monthly business activity statement.

25 June

Lodge and pay 2023 Fringe benefits tax annual return for tax agents if lodging electronically.

30 June

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2022–23 financial year.
Note: If any of your clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partners must lodge their 2021–22 tax return by 30 June 2023, regardless of any deferrals in place. For more information see the Services AustraliaExternal Link website.

May 2023

15 May

Lodge 2022 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups) and are not eligible for the 5 June concession.
Due date for companies and super funds to pay if required.

Note: Individuals and trusts in this category pay as advised on their notice of assessment.

21 May

Lodge and pay April 2023 monthly business activity statement.
Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns.
Lodge and pay Fringe benefits tax annual return if lodging by paper.

26 May

Lodge and pay eligible quarter 3, 2022–23 activity statements if you or your client have elected to receive and lodge electronically.

28 May

Lodge and pay quarter 3, 2022–23 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.
Employers who lodge a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

Note: The super guarantee charge is not tax deductible.

Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

April 2023

21 April

Lodge and pay quarter 3, 2022–23 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay March 2023 monthly business activity statement.

28 April

Lodge and pay quarter 3, 2022–23 activity statement if electing to receive and lodge by paper and not an active STP reporter.
Pay quarter 3, 2022–23 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
Make super guarantee contributions for quarter 3, 2022–23 to the funds by this date.
Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 May 2023.

Note: The super guarantee charge is not tax deductible.

30 April

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2022–23.
Lodge lost members report for the period 1 July 2021 to 31 December 2022.

March 2023

21 March

Lodge and pay February 2023 monthly business activity statement.

31 March

Lodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large and medium taxpayers), unless the return was due earlier.
Payment for companies and super funds in this category is also due by this date.
Lodge tax return for the head company of a consolidated group (excluding large and medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier.
Payment for companies in this category is also due by this date.
Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large and medium trusts.
Payment for individuals and trusts in this category is due as advised on their notice of assessment.

February 2023

21 February

Lodge and pay December 2022 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
Lodge and pay January 2023 monthly business activity statement.

28 February

Lodge tax return for non-taxable large and medium entities as per the latest year lodged (except individuals).
Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.
Lodge tax returns for new registrant (taxable and non-taxable) large or medium entities (except individuals).
Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.
Lodge tax return for non-taxable head company of a consolidated group, including a new registrant, that has a member who has been deemed a large or medium entity in the latest year lodged.
Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.
Lodge tax return for large or medium new registrant (non-taxable) head company of a consolidated group.
Lodge and pay Self-managed superannuation fund annual return for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2022 due date at finalisation of a review of the SMSF at registration.
Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see Super lodgment.
Lodge and pay quarter 2, 2022–23 activity statement for all lodgment methods.
Pay quarter 2, 2022–23 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation.
If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return.
Lodge and pay quarter 2, 2022–23 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.
Employers lodging a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

Note: The super guarantee charge is not tax deductible.

Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement.

January 2023

15 January

Lodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.
Payment for large and medium entities with a 15 January due date is:
- 1 December 2022 – for companies and super funds
- for trusts – as stated on their notice of assessment.

Note: You cannot request an agent assessed deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year.

Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large or medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2022.

21 January

Lodge and pay quarter 2, 2022-23 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay December 2022 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

28 January

Make quarter 2, 2022–23 super guarantee contributions to funds 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 by 28 February 2023.

Note: The super guarantee charge is not tax deductible.

31 January

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2022–23.

December 2022

1 December

Pay income tax for taxable large and medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2023.
Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large or medium taxpayer in the latest year lodged. Lodgment of return is due 15 January 2023.
Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2022.

21 December

Lodge and pay November 2022 monthly business activity statement.

November 2022

21 November

Lodge and pay October 2022 monthly business activity statement.

25 November

Lodge and pay quarter 1, 2022–23 activity statement if you lodge electronically.

28 November

Lodge and pay quarter 1, 2022–23 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.
Employers lodging a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

Note: The super guarantee charge is not tax deductible.

Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

October 2022

21 October

Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
Lodge and pay quarter 1, 2022–23 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay September 2022 monthly business activity statement.

28 October

Lodge and pay quarter 1, 2022–23 activity statement if electing to receive and lodge by paper and not an active STP reporter. Pay quarter 1, 2022–23 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.
Make super guarantee contributions for quarter 1, 2022–23 to funds by this date.
Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 November 2022.

Note: The super guarantee charge is not tax deductible.
Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2021–22 income year.

31 October

Final date to add new clients to your client list to ensure their 2022 tax return is covered by the lodgment program.
Note: The lodgment program is a concession to registered agents. We can ask for documents to be lodged earlier than the lodgment program due dates.
Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2022.
Note: This means all prior year returns must be lodged, not just the immediate prior year.

If all outstanding prior year returns have been lodged by 31 October 2022, the lodgment program due dates will apply to the 2022 tax return.

SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.
Lodge and pay Self-managed superannuation fund annual return for (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first-year return has a 31 October 2022 due date.
Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2022:
- Some prosecuted clients may have a different lodgment due date – refer to the letter you received for the applicable due date.
- Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment.
- Payment (if required) for companies and super funds in this category is due on 1 December 2022.

SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.

Lodge Annual investment income report (AIIR).
Lodge Departing Australia superannuation payments (DASP) annual report.
Lodge Franking account tax return when both the:
- return is a disclosure only (no amount payable)
- taxpayer is a 30 June balancer.
Lodge PAYG withholding annual report no ABN withholding (NAT 3448).
Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187). This report advises amounts withheld from payments to foreign residents for:
- interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR)
- royalty payments.
Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for:
- entertainment and sports activities
- construction and related activities
- arranging casino gaming junket activities.
Lodge lost members report for the period 1 January – 30 June 2022.
Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2022–23.

August 2022

14 August

Lodge PAYG withholding payment summary annual report for:
- large withholders whose annual withholding is greater than $1 million
- payers who have no tax agent or BAS agent involved in preparing the report.

21 August

Lodge and pay July 2022 monthly business activity statement.

25 August

Lodge and pay quarter 4, 2021–22 activity statement if you lodge electronically.

28 August

Lodge and pay quarter 4, 2021–22 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.
Employers who lodge a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

Note: The super guarantee charge is not tax deductible.

Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement.
Lodge Taxable payments annual report (TPAR).
The TPAR tells us about payments that are made to contractors for providing services. Some government entities also need to report the grants they have paid in a TPAR.

July 2022

21 July

Lodge and pay June 2022 monthly business activity statement.
Lodge and pay quarter 4, 2021–22 PAYG instalment activity statement for head companies of consolidated groups.

28 July

Lodge and pay quarter 4, 2021–22 activity statement if electing to receive and lodge by paper and not an active STP reporter.
Pay quarter 4, 2021–22 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
Make super guarantee contributions for quarter 4, 2021–22 to funds by this date.
Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 August 2022.

Note: The super guarantee charge is not tax deductible.

31 July

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2021–22.
Lodge Venture capital deficit tax return for June balancers.
Lodge Franking account return for 30 June balancers if there is an amount payable.
Lodge Early stage innovation company report.
Lodge Community housing provider annual report.

June 2022

5 June

Note: Entities eligible for the 5 June 2022 concessional due date can lodge by 8 June 2022, as long as any liability is also paid by this date. You do not need to apply for a deferral.

- non-taxable or a credit assessment in latest year lodged
- non-taxable or receiving a credit assessment in the current year.Lodge tax return for all entities with a lodgment due date of 15 May 2022 if the tax return is not required earlier and both of the following criteria are met:

Note: This includes companies and super funds but excludes large/medium taxpayers and head companies of consolidated groups.

Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2022 provided they also pay any liability due by this date.

Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.

21 June

Lodge and pay May 2022 monthly business activity statement.

Note: If you do not pay minimum super contributions for quarter 2 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 May. The super guarantee charge is not tax deductible.

25 June

Lodge and pay 2022 Fringe benefits tax annual return for tax agents if lodging electronically.

30 June

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2021–22 financial year.Note: If any of your clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partners must lodge their 2020–21 tax return by 30 June 2022, regardless of any deferrals in place. See Services Australia for more information.

May 2022

15 May

Lodge 2021 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June concession.Due date for companies and super funds to pay if required.Note: Individuals and trusts in this category pay as advised on their notice of assessment.

21 May

Lodge and pay April 2022 monthly business activity statement.
Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns.

Lodge and pay Fringe benefits tax annual return if lodging by paper.

26 May

Lodge and pay eligible quarter 3, 2021–22 activity statements if you or your client have elected to receive and lodge electronically.

28 May

Lodge and pay quarter 3, 2021–22 Superannuation guarantee charge statement – quarterly (NAT 9599) if the employer did not pay enough contributions on time.

Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

Note: The super guarantee charge is not tax deductible.

Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

April 2022

21 April

March monthly activity statements – final date for lodgement and payment.
Quarter 3 (January-March) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.

28 April

Quarter 3 (January – March) activity statements – final date for lodgement and payment.
Quarter 3 (January – March) PAYG instalment notices (forms R and T) – final date for payment, and lodgment if varying the instalment amount.
Quarter 3 (January – March) GST instalment notices (forms S and T) – final date for payment, and lodgment if varying the instalment amount.
Due date for super guarantee contributions, for quarter 3, (January- March) – contributions to be made to the fund by this date.

30 April

Quarter 3 (January – March) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

February 2022

21 February

January monthly activity statements – final date for lodgment and payment.

28 February

Quarter 2 (October–December) activity statements – final date for lodgment and payment, including electronic lodgment.
Annual GST return or Annual GST information report – final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.
Quarter 2 (October–December) PAYG instalment notices (forms R and T) – final date for payment, and lodgment if varying the instalment amount.
Quarter 2 (October–December) GST instalment notices (forms S and T) – final date for payment, and lodgment if varying the instalment amount.
Income Tax Lodgment and payment due date for self-preparing entities that were not due at an earlier date

Note: if you don’t lodge your previous financial year return on time, your income tax return for the current financial is due by 31 October.

Lodgment and payment due date for medium to large companies (taxable and non-taxable) that are new registrations

Note: if you don’t lodge your previous financial year return on time, your income tax return for the current financial year is due by 31 October.

Lodgment due date for medium to large trusts that were non-taxable in the latest year lodged unless required earlier

Note: lodgment due date for income tax returns for new registrant trusts unless required earlier – if you don’t lodge your previous financial year return on time, your income tax return for the current financial year is due by 31 October.

Lodge and pay quarter 2 (1 October–31 December) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.

Note: You can choose to offset contributions you’ve paid late to a fund for each employee against the super guarantee charge for the quarter for those employees. You cannot claim an income tax deduction for the super guarantee charge.

January 2022

1 January

Due date for lodgment of income tax returns for companies and trusts that were taxable medium to large taxpayers in the prior year and are not required to lodge earlier.

Note: If you fail to lodge your current return on time your income tax return for the next financial year will be due by 31 October.

21 January

December monthly activity statements – final date for lodgment and payment.
Quarter 2 (October–December) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.

28 January

Due date for super guarantee contributions, for quarter 2, (October–December) – contributions to be made to the fund by this date.

Note: If you do not pay minimum super contributions for quarter 2 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 February. The super guarantee charge is not tax deductible.

31 January

Quarter 2 (October–December) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

November 2021

11 November

Quarter 1 (July–September) activity statements lodged electronically – final date for lodgment and payment

Note: refer to the two week lodgement concession for information on your eligibility for this later due date.

21 November

Lodge and pay October monthly activity statements.

21 November

Lodge and pay quarter 1 (1 July–30 September) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.

October 2021

21 October

September monthly activity statements – final date for lodgment and payment.
Quarter 1 (July–September) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
Annual PAYG instalment notice – final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.

Note: If you have already received your income tax assessment, you should not vary your annual instalment.

28 October

Quarter 1 (July–September) activity statements – final date for lodgment and payment.
Annual activity statement – TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries – final date for lodgment and payment.
Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used.
GST – Final date for opting out of option 3 for the current financial year.
GST – Quarter 1 (July–September) instalment notices (forms S and T) – final date for payment and, if varying instalment amount, lodgment.
Final date for eligible quarterly GST reporters to elect to report GST annually.
PAYG – Final date for eligible instalment reporters to elect to report annually for June balancers.
Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2013 income year for June balancers.
PAYG Quarter 1 (July–September 2013) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.
Superannuation – Payment of super guarantee contributions, for quarter 1 (July–September) – contributions.

Note: If you do not pay minimum super contributions for quarter 1 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 November. The super guarantee charge is not tax deductible.

31 October

Lodgment for PAYG withholding where ABN not quoted – annual report.

Note: Use this to report amounts withheld because another entity did not quote their ABN. These amounts should have been reported at label W4 of activity statements.

Lodgment for PAYG withholding from interest, dividends and royalties paid to non-residents – annual report.

Note: Use this to report payments of dividends, interest and royalties to non-residents that are subject to withholding, and the amounts withheld. These amounts should have been reported at label W3 on activity statements.

Lodgment for PAYG withholding annual report – payments to foreign residents.

Note: Use this to report payments made to foreign residents for entertainment or sports activities, construction and related activities and arranging casino gaming junket activities, and the amounts withheld. These amounts should have been reported at label W3 on activity statements.

Annual GST return or Annual GST information report – lodgment and payment (if required) is due when the income tax return is due, for those who have an income tax obligation.

Note: If you use a tax agent, different lodgment and payment dates may apply.

Individual, partnership and trust income tax returns – final date for lodgment unless an approved SAP or a later lodgment date has been granted.
Trusts that are medium to large taxpayers in the last year they lodged and have one prior year return overdue as at 30 June of the last financial year.
Lodgment of income tax returns for trusts, which did not lodge their income tax return on time for the previous financial year.
Income tax return lodgment due date for all June balancing companies where one or more prior-year returns were overdue, as at 30 June.
Income tax returns lodgment due date for companies that did not lodge their income tax return on time for the previous financial year.
Quarter 1 (July–September) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.
Lodging the annual investment income report (AIIR) – final date for lodgment for all investment bodies.

August 2021

11 August

Activity statements for Quarter 4 (April–June) lodged electronically – final date for lodgment and payment.
- refer to Lodging your activity statements online for information on your eligibility for this later due date

Note: Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

14 August

PAYG withholding payment summary annual report – final date for lodgment.

Note: Use this to summarise all payments to your employees and other payees and the amounts withheld from salary and wages and other payments – these amounts should have been reported at labels W1 and W2 on previous financial year activity statements.

Employee Share Scheme (ESS) annual report – final day for lodgment.

21 August

July monthly activity statements – final date for lodgment and payment.
GST – Final date for eligible monthly GST reporters to elect to report GST annually.

28 August

Taxable payments annual report due for lodgment for:
Superannuation – Lodge and pay quarter 4 (1 April–30 June) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.

July 2021

7 July

Employee Share Scheme (ESS) statements to be sent to employees.

14 July

PAYG Withholding – Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers).

Note: This includes companies and super funds, but excludes large/medium taxpayers and head companies of consolidated groups.

Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2021 provided they also pay any liability due by this date.

Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.

21 July

Activity statements for Quarter 4 (April–June) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
June monthly activity statements – final date for lodgment and payment.

28 July

Activity statements for Quarter 4 (April–June) – final date for lodgment and payment.

Note: Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

PAYG installment notices (forms R and T) for Quarter 4 (April-June) – final date for payment and, if varying the installment amount, lodgment.

Note: Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

GST installment notices (forms SA and T) for Quarter 4 (April–June) – final date for payment and, if varying the instalment amount, lodgment.
Superannuation due date for payment of super guarantee contributions for quarter 4 (1 April – 30 June) in the previous financial year – contributions to be made to the fund by this date.

If you do not pay minimum super contributions for quarter 4 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 August. The super guarantee charge is not tax deductible.

31 July

TFN report for Quarter 4 (April–June) for closely held trusts for TFNs quoted to a trustee by beneficiaries– final date for lodgment.
Foreign Account Tax Compliance Act (FATCA) Report due date for 1 January XXXX to 31 December XXXX report.
Common Reporting Standard (CRS) Report due date for 1 July 2017 to 31 December 2017 report.

02 4934 8844

Key Dates

June 2023

5 June

21 June

25 June

30 June

May 2023

15 May

21 May

26 May

28 May

April 2023

21 April

28 April

30 April

March 2023

21 March

31 March

February 2023

21 February

28 February

January 2023

15 January

21 January

28 January

31 January

December 2022

1 December

21 December

November 2022

21 November

25 November

28 November

October 2022

21 October

28 October

31 October

September 2022

21 September

30 September

August 2022

14 August

21 August

25 August

28 August

July 2022

21 July

28 July

31 July

June 2022

5 June

21 June

25 June

30 June

May 2022

15 May

21 May

26 May

28 May

April 2022

21 April

28 April

30 April

March 2022

21 March

February 2022

21 February

28 February

January 2022

1 January

21 January

28 January

31 January

December 2021

1 December

21 December

November 2021

11 November

21 November