Key Dates:

Key Dates

Key lodgment and payment dates for business for May.

12 May

Activity statements

  • Quarter 3 (January–March) activity statements lodged electronically – final date for lodgment and payment

21 May

FBT return

  • Final date for lodgment and payment if required.

Activity statements

  • April monthly activity statements – final date for lodgment and payment.

28 May

Superannuation

  • Lodge and pay quarter 3 (1 January–31 March) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.
  • You can choose to offset contributions you’ve paid late to a fund for each employee against the super guarantee charge for the quarter for those employees.
  • You cannot claim an income tax deduction for the super guarantee charge.

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