October 2016

December 28, 2015 admin No comments exist

21 October

Annual pay as you go (PAYG) instalment notice (Form N) due date for payment.

Lodgement is only required if you vary the instalment amount or use the rate method to calculate the instalment.

Quarterly PAYG instalment activity statement, quarter 1, 2015-2016 for head companies of consolidated groups - due date for lodging and paying.

September 2015 monthly activity statement - due for lodging and paying.

28 October

Quarterly activity statement, quarter 1, 2015-2016 - paper lodgements - due date for lodging and paying.

Quarterly instalment notice (form R, S or T), quarter 1, 2015-2016 due for payment. Lodgement is only required if you vary the instalment amount.

Super guarantee contributions, quarter 1, 2015-2016 - contributions to be made to the fund by this date.

Annual activity statement for TFN withholding for closely held trusts due date for lodging and paying where a trustee of a closely held trust withheld amounts from payment to beneficiaries during the 2014-2015 income year.

31 October

Final date to appoint a tax agent to the income tax role for any new client. If your tax agent advises us of their appointment after this date, your 2015 tax return may not be covered by their lodgement program.

Note: The lodgement program is a concession to registered agents. The ATO can ask for documents  to be lodged earlier than the concessional due dates.

Tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2015.

Note: This means all prior year returns must be lodged, not just the immediate prior year.

If all outstanding prior year returns have been lodged by 31 October 2015, the system will reset the 2015 tax return due date as in the normal program.

Self managed super funds (SMSF) in this category must lodge their complete Self-managed superannuation fund annual return by this date.

Tax return for all entities prosecuted for non-lodgement of prior year returns and advised of a lodgement due date of 31 October 2015:

  • Some prosecuted clients may have been given a different lodgement due date. Refer to the letter you received for the applicable due date.
  • Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment.
  • Payment (if required) for companies and super funds in this category is due on 1 December 2015.

SMSFs in this category must lodge their complete Self managed superannuation fund annual return by this date.

Annual investment income report (AIIR) - due date for lodgement

Departing Australia superannuation payments (DASP) annual report - due date for lodgement.

Franking account tax return - due date for lodgement when both of the following apply:

  • The return is a disclosure only (no amount payable)
  • The taxpayer is a 30 June balancer

PAYG withholding annual report no ABN withholding - due date for lodgement

PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report - due date for lodgement. This report advises amounts withheld from payments to foreign residents for:

  • interest and unfranked dividend payments that are not reported on an annual investment income report (AIIR)
  • royalty payments

PAYG withholding annual reports - payments to foreign residents - due date for lodgement. This report advises of amounts withheld from payments to foreign residents for:

  • for entertainment and sport activities
  • construction and related activities
  • arranging casino gambling junket activities

Lost members report for the period 1 January 2015 to 30 June 2015

TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2015-16

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