February 2017

February 5, 2016 admin 1 comment

21 February

December 2015 monthly business activity statement for small business clients who report monthly and lodge electronically - due date for lodging and paying.

January 2016 monthly activity statement - due date for lodging and paying.

28 February

Tax return for non-taxable large/medium entities as per the latest year lodged (all entities other than individuals) 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.

Tax returns for new registrant (taxable and nontaxable) large/medium entities (all entities other than individuals) - 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.

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 entity in the latest year lodged - due date for lodgment.

Tax return for any member of a consolidated group who exits the consolidated group during the year of income.

Tax return for new registrant (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 (SMSF) - due date for lodgement and payment

Quarterly activity statement, quarter 2, 2015-2016 - due date for lodging and paying - all lodgement methods.

Quarterly instalment notice (form R, S or T), quarter 2, 2015-2016 - due date for payment.

Lodgement is only required if you vary the instalment amount.

Annual GST return or information report - due date for lodging (and paying if applicable) if the taxpayer does not have a tax return lodgement obligation.

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

Due date for lodging the Superannuation guarantee charge (SGC) statement - quarterly and paying the super guarantee charge for quarter 2, 2015-2016 if the employer did not pay enough contributions on time.

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

Note: The super guarantee charge is not tax deductible.

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