5 June
- Lodge tax return for all entities with a lodgment due date of 15 May 2019 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/medium taxpayers and head companies of consolidated groups.
- Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2019 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 2019 monthly business activity statement.
25 June
- Lodge 2019 Fringe benefits tax annual return for tax agents if lodging electronically. Payment (if required) is due 28 May.
30 June
- Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2018–19 financial year.
NOTE:
- 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.