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Key lodgement dates

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The lodgement program 2012-13

This includes details of most of your lodgement obligations including:
  • income tax returns
  • monthly and quarterly activity statements
  • fringe benefits tax (FBT) returns and pay as you go (PAYG) withholding annual reports
  • annual goods and services tax (GST) returns and information reports
  • annual and quarterly instalment notices
  • a range of superannuation statements, including the single annual return for SMSFs
  • tax file number (TFN) report and annual TFN withholding report for closely held trusts
  • other lodgement obligations, including franking account returns, annual investment income reports and venture capital deficit returns.

To help you manage your workload over a 12 month period, concessional lodgement dates have been granted as shown in the following table.

Lodgement due date

Description

 

21 March 2013
  • Monthly activity statement for February 2013.

31 March 2013
  • Tax return for companies and super funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers).
  • Tax return for head company of a consolidated group that does not have a member who has been deemed a large/medium business taxpayer in the latest year lodged, but does have a member who had total income in excess of $2 million in latest year lodged (unless due earlier).
  • Tax return for individuals and trusts which were tax level 6 as per latest year lodged unless required earlier (excluding large/medium business trusts).

  • Quarterly PAYG instalment activity statement - head companies of consolidated groups - quarter 3, 2012-13.
  • Monthly activity statement for March 2013.

28 April 2013
  • Quarterly activity statement, quarter3, 2012-13 - paper lodgement.
  • Quarterly instalment notice - form R, S or T - for quarter3, 2012-13 - lodgment only required if varying the instalment amount.
  • Super guarantee contributions, for quarter3, 2012-13 - contributions to be made to the fund by this date.

30 April 2013
  • Quarterly TFN report for closely held trusts for TFN's quoted to trustees by beneficiaries in quarter 3, 2012-13.
  • Lost members report for the period 1July2012 to 31December2012.

15 May 2013
  • Tax return for all other entities not required earlier (including all other consolidated groups), and not eligible for the 5 June concession.

21 May 2013
  • Monthly activity statement for April 2013.

26 May 2013
  • Quarterly activity statement, quarter 3, 2012-13 -electronic lodgment (ELS, ECI, Tax Agent Portal or BAS Agent Portal and SBR).

28 May 2013
  • FBT return- lodgment and payment.
  • Superannuation guarantee charge (SGC) statement - quarterly for quarter 3, 2012-13 (if required contributions were not made by the due date).

Note: Tax agents with 25 or more FBT clients attached to their registered agent number as at 28 May 2013 may be eligible for a four week lodgment only deferral. Payment, if required, is still required by 28 May 2013.

5 June 2013
  • Tax return for non-taxable or refund as per latest year lodged as well as actual non-taxable or refund in current year - all entities with a lodgment end date of 15 May 2013 except large/medium business taxpayers and head companies of consolidated groups. This includes companies and super funds that were not due earlier and meet the above criteria.
  • Tax return for individuals and trusts with a lodgment end date of 15 May 2013 provided payment is also made by this date.

Note: This is not a lodgment end date but a concessional arrangement where failure to lodge on time (FTL) penalties will be waived if lodgment and payment is made by this date.

 

21 June 2013
  • Monthly activity statement for May 2013.

25 June 2013
  • FBT return- lodgment for eligible tax agents with 25 or more FBT clients attached to their registered agent number as at 28 May 2013.
Last reviewed 04/07/2012

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