2015 tax returns for all other entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2016 concession.
Due date for:
- company and super funds to pay if required.
Note: Individuals and trusts in this category to pay as advised on their notice of assessment.
April 2016 monthly activity statement - due date for lodging and paying.
Final date for appointing a tax agent for a fringe benefits tax role. This must be done to make sure you receive the lodgment and payment concessions for your fringe benefits tax returns.
Fringe benefits tax annual return - due date for lodgement (if lodging by paper).
Eligible quarterly activity statement, quarter 3, 2015-2016 - due date for lodging and paying if you lodge using any of the following:
- electronic commerce interface (ECI)
- electronic lodgement service (ELS)
- Tax Agent Portal
- BAS Agent Portal
- Standard Business Reporting (SBR)
Fringe benefits tax annual return - due date for payment
Due date for lodging the Superannuation guarantee charge statement - quarterly and paying the super guarantee charge for quarter 3, 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 their super guarantee charge for the quarter. They will still have to pay the remaining superannuation guarantee charge to the ATO.
Note: The super guarantee charge is not tax deductible.