ATO Lodgment Due Dates
December 2017
| Date | Obligation |
|---|---|
| 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. |
January 2018
| Date | Obligation |
|---|---|
| 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. |