Key Dates

Income tax returns for new registrant (taxable and non-taxable) large/medium business taxpayers – due date for lodging.

Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

Income tax return for non-taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium business in the latest year lodged – due date for lodgment.

Income tax return for any member of a consolidated group – who exits in the consolidated group for more than one day during the year of income.

Income tax return for new registrant (taxable and non-taxable) head company of a consolidated group.

Self managed superannuation fund annual return for new registrant (taxable and non-taxable) self-managed super funds (SMSFs) – due date for lodgment and payment.

Note: For information about certain newly registered self-managed super funds who do not have to lodge a return, refer to the Lodgment program 2011-12 – details of the program.

Quarterly activity statement, quarter 2, 2011-12 – due date for lodging and paying – all lodgment methods.

Quarterly instalment notice (form R, S or T), quarter 2, 2011-12 – due date for payment. You only need to lodge if you are varying the instalment amount.

Annual GST return or information report – due date for lodging (and paying if applicable) if the taxpayer does not have an income tax return lodgment obligation.

If the taxpayer does have an income tax return obligation, this return or report must be lodged by the due date of the income tax return.

Due date for lodging the Superannuation guarantee charge (SGC) statement - quarterly and paying the super guarantee charge for quarter 2, 2011-12 if the employer did not pay enough contributions on time.

Employers who are lodging a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us.

Note: Remember, the super guarantee charge is not tax deductible.

For help with working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use our online super guarantee charge statement and calculator tool.

Income tax return for the head company of a consolidated group without a member who has been deemed a large/medium business in the latest year lodged, but with a member who had total income in excess of $2 million in their latest year lodged – due date for lodging, unless due earlier.

Payment for companies in this category is also due by this date.

Income tax return for individuals and trusts that were tax level 6 as per the latest year lodged, excluding large/medium business trusts.

Payment for individuals and trusts in this category is due as per their notice of assessment.