Key lodgment and payment dates for December & January are:
21 December
- Lodge and pay November 2019 monthly business activity statement.
15 January
Income tax
- Due date for lodgment of income tax returns for companies and trusts that were taxable medium to large taxpayers in the prior year and are not required to lodge earlier.
- If you fail to lodge your current return on time your income tax return for the next financial year will be due by 31 October.
21 January
Activity statements
- December monthly activity statements – final date for lodgment and payment.
- Quarter 2 (October–December) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
28 January
Superannuation
- Due date for super guarantee contributions, for quarter 2, (October–December) – contributions to be made to the fund by this date.
- If you do not pay minimum super contributions for quarter 2 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 February. The super guarantee charge is not tax deductible.
31 January
TFN report
Quarter 2 (October–December) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.