21 October
- Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
- Lodge and pay quarter 1, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.
- Lodge and pay September 2018 monthly business activity statement.
28 October
- Lodge and pay quarter 1, 2018–19 activity statement if lodging by paper. Pay quarter 1, 2018–19 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.
- Make super guarantee contributions for quarter 1, 2018–19 to funds by this date.Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 November 2018.
Note: The super guarantee charge is not tax deductible - Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2017–18 income year.
31 October
- Final date to add new clients to your client list to ensure their 2018 tax return is covered by the lodgment program.
- Note: The lodgment program is a concession to registered agents. We can ask for documents to be lodged earlier than the concessional due dates.
- Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2018.Note: This means all prior year returns must be lodged, not just the immediate prior year.If all outstanding prior year returns have been lodged by 31 October 2018, the lodgment program due dates will apply to the 2018 tax return.
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.