2018 Lodgement Due Dates

There are many lodgement due dates up and coming for the remaining half of the 2017 financial year and it can be easy to miss important obligations.

We have prepared a guideline list of remaining obligations in relation to superannuation payable, Business Activity Statement and Instalment Statement due dates and tax return lodgement dates for the rest of the 2017-2018 financial year.

January 2018

15 January Lodge tax return for taxable large and medium companies. Any tax payable due on these returns was due 1 December 2017 for all large and medium companies and super funds.
21 January

 

Lodgement and payment due for December 2017 PAYG instalment activity statements.

Lodgement and payment due for December 2017 monthly business activity statement except for clients with up to $10 million turnover who report GST monthly and lodge electronically.

28 JanuaryPayments due for December 2017 super guarantee contributions to funds.

 

February 2018

21 February Lodgement and payment due for December 2017 monthly business activity statement for clients with up to $10 million turnover who report GST monthly and lodge electronically.
28 FebruaryLodge tax return for non-taxable large and medium entities.

Lodge and pay self-managed superannuation fund annual returns for any new entities.

Lodge and pay December 2017 quarterly business activity statements.

Lodge and pay December 2017 quarter superannuation guarantee charge statement if the employer did not pay the contributions on time.

 

 March 2018

21 March Lodge and pay February 2018 monthly activity statement
31 March Lodgement tax returns for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more.

Lodgement and payment for entities with total income in the 2018 income year of more than $2 million.

 

April 2018

21 April Lodge and pay March 2018 quarter PAYG instalment activity statement.

Lodge and pay March 2018 monthly activity statement.

28 AprilLodge and pay March 2018 quarterly business activity statement.

Pay super guarantee contributions for March 2018 quarter.

 

May 2018

15 May Lodge 2017 tax returns for all entities that were not required to lodge earlier and are not eligible for the 5 June 2018 concession. Companies and super funds are required to pay their tax debts on this day.
21 May Lodge and pay April 2018 monthly instalment activity statement.

Final date to add new FBT clients to your client list to ensure they receive the lodgement and payment concessions for their FBT returns.

28 May Pay fringe benefits tax annual return.

Lodge and pay March 2018 superannuation guarantee charge statement if the employer did not pay enough contributions on time.

 

 June 2018

5 JuneLodge tax return for all entities with due date of 15 May if both of the following criteria are met: non-taxable or a credit assessment in latest year lodged. Non-taxable or receiving a credit assessment in the current year.
21 JuneLodge and pay May 2018 monthly activity statement.
25 JuneLodge 2018 fringe benefits tax annual return if being lodged by a tax agent.
30 JuneSuper guarantee contributions must be paid by this date to qualify for a tax deduction in the 2017-2018 financial year.

 

Handy tip: If super guarantee contributions to funds are not received by the fund by the due date the employer must lodge a superannuation guarantee charge statement and pay the superannuation guarantee charge. This charge along with any late super payments are not tax deductible.

If you require any assistance with preparing or lodging your business activity statement, instalment statements, superannuation guarantee amounts, self-managed superannuation fund returns, or tax returns please contact your trusted accountant at PJT on 07 5413 9300.