January 2017

15 January

Tax Return for taxable large/medium entities as per the latest year lodged (all entities other than individuals) - due date for lodging, unless required earlier.

Payment for large/medium entities with a 15 January due  date is:

  • 1 December 2015 for companies and super funds
  • as stated on their notice of assessment for trusts

Tax return for the taxable head company of a consolidated group (including new registrants) that has a member who has been deemed a large/medium entity in the latest year lodged - due date for lodging unless required earlier. Payment was due 1 December 2015

21 January

Quarterly PAYG instalment activity statement, quarter 2, 2015-2016 for head companies of consolidated groups - due date for lodging and paying.

28 January

Super guarantee contributions for quarter 2, 2015-2016 - employers must make contributions to the fund by this date.

Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation qurantee charge statement - quarterly with the Australian Taxation Office by 28 February 2016.

Note: The superannuation guarantee charge is not tax deductible.

31 January

TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2015-2016.

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