Due date for entities that are not "deferred BAS payers" to lodge and pay monthly activity statements for March 2016. Tax obligations that may be payable include:
- GST, wine equalisation tax and luxury car tax for March 2016.
- PAYG withholding:
- for March 2016 (medium withholders).
- for the March 2016 quarter (small withholders).
- PAYG instalment:
- for March 2016 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
- for the March 2016 quarter for quarterly PAYG instalment payers (3rd quarter of the 2015/16 income year).
- FBT instalment for the March 2016 quarter (4th quarter of the 2016 FBT year).
An entity is generally a "deferred BAS payer" for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies to these entities (28 Apr 2016, or 26 May 2016 if lodged electronically through an agent).