ATO Deadline Dates

Deadline dates for the September and October 2016 are:

February

21 February

  • Lodge and pay December 2016 monthly business activity statement for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically.
  • Lodge and pay January 2017 monthly activity statement.

28 February

  • Lodge tax return for non-taxable large/medium entities as per the latest year lodged (all entities other than individuals).  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.
  • Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities (all entities other than individuals).  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.
  • Lodge and pay quarterly activity statement for quarter 2, 2016–17
  • Pay quarterly instalment notice (form R, S or T) for quarter 2, 2016–17.  Lodgment is only required if you vary the instalment amount.
  • Annual GST return or information report – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation.
  • Lodge the Superannuation guarantee charge (SGC) statement– quarterly and pay the super guarantee charge for quarter 2, 2016–17 if the employer did not pay enough contributions on time.

March

21 March

  • Lodge and pay February 2017 monthly activity statement.

3 March

  • Lodge tax return for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium taxpayers), unless due earlier.  Payment for companies and super funds in this category is also due by this date.
  • Lodge tax return for the head company of a consolidated group without a member who has been deemed a large/medium entity in the latest year lodged, but with a member who had total income in excess of $2 million in their latest year lodged, unless due earlier.  Payment for companies in this category is also due by this date.
  • Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large/medium trusts.Payment for individuals and trusts in this category is due as advised on their notice of assessment.