ATO Lodgment Due Dates
|1 December||Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2018.|
|Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged. Lodgment of return is due 15 January 2018.|
|Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2017.|
|21 December||Lodge and pay November 2017 monthly activity statement.|
|15 January||Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier
Payment for large/medium entities with a 15 January due date is:
Note: You cannot self-assess a lodgment 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/medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2017.|
|21 January||Lodge and pay quarter 2, 2017–18 PAYG instalment activity statementfor head companies of consolidated groups.|
|Lodge and pay December 2017 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, 2017–18 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 – quarterly (NAT 9599) by 28 February 2018.
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, 2017–18.|