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:

  • 1 December 2017 – for companies and super funds
  • for trusts – as stated on their notice of assessment.

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.