Key Dates

DateCategoryDescription
21 Feb 2015Activity statementsDue date for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically to lodge and pay monthly activity statements for December 2014. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for December 2014.
  • PAYG withholding for December 2014 (medium withholders).
  • PAYG instalment for December 2014 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

* Note that these entities have two monthly activity statements due on the same day – December 2014 and January 2015.

21 Feb 2015Activity statementsDue date to lodge and pay monthly activity statements for January 2015. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for January 2015.
  • PAYG withholding for January 2015 (medium withholders).
  • PAYG instalment for January 2015 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).

* Note that the threshold for monthly PAYG instalments drops from $1 billion to $100 million from this month.

28 Feb 2015Income tax returnsDue date for all entities other than individuals, that were non-taxable large/medium entities in the latest year lodged, to lodge 2013/14 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2015.
The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
28 Feb 2015Income tax returnsDue date for all entities other than individuals, that are new registrant taxable or non-taxable large/medium entities, to lodge 2013/14 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2015.
The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
28 Feb 2015Income tax returnsDue date for the following entities associated with consolidated groups to lodge 2013/14 income tax returns:

  • Non-taxable head companies (including new registrants) of consolidated groups that have a member deemed to be a large/medium entity in the latest year lodged.
  • Any former members of consolidated groups that exited the group during the year of income.
  • New registrant (taxable and non-taxable) head companies of consolidated groups.
28 Feb 2015Income tax returnsDue date for new registrant (taxable or non-taxable) self-managed superannuation funds (SMSFs) to lodge 2013/14 SMSF annual returns and pay income tax.
There are special arrangements for newly registered SMSFs that do not have to lodge a return.
28 Feb 2015Activity statementsDue date to lodge and pay quarterly activity statements for the December 2014 quarter (whether lodged on paper or electronically). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the December 2014 quarter.
  • PAYG withholding:
    • for December 2014 (medium withholders).
    • for the December 2014 quarter (small withholders).
  • PAYG instalment for the December 2014 quarter for quarterly PAYG instalment payers (2nd quarter of the 2014/15 income year).
  • FBT instalment for the December 2014 quarter (3rd quarter of the 2015 FBT year).
28 Feb 2015GST Due date for entities who pay or report GST annually, who do not have an income tax return obligation, to lodge the Annual GST return or Annual GST information report for the year ended 30 June 2014.
The due date for entities that do have an income tax return obligation is the due date of the income tax return.
28 Feb 2015PAYG instalments
GST instalments
Due date to pay quarterly PAYG and/or GST instalment notice for the December 2014 quarter (2nd quarter of the 2014/15 income year).
Due date to lodge the instalment notice if varying the instalment amount.
28 Feb 2015Superannuation Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jan 2015 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

NOTE:

  • If you fail to lodge your 2013/14 income tax return on time, your 2014/15 income tax return will be due 31 Oct 2015.
  • As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.