- 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 Saturday, Sunday, or public holiday, may be done on the next business day.
Due date for the following entities to lodge quarterly reports for the March 2016 quarter:
Due date for employers to pay superannuation guarantee contributions for the March 2016 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly by 28 May 2016. The SGC is not tax deductible
Due date to pay quarterly PAYG and/or GST instalment notice for the March 2016 quarter (3rd quarter of the 2015/16 income year).
Due date to lodge the instalment notice if varying the instalment amount.
Due date to lodge and pay quarterly activity statements for the March 2016 quarter (if lodged on paper). Tax obligations that may be payable include:
The due date to lodge and pay is 26 May 2016 if lodged electronically through a tax agent or BAS agent.
Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the March 2016 quarter.
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:
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).
The Turnbull Government presented its first Federal Government Budget last night.
There are a number of changes to superannuation that have immediate effect.
Income tax changes that come into effect on July 1, 2016.
To have immediate effect.