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Compliance – Due Dates

Monthly lodgement obligation
Monthly lodgement obligation Due date BAS agent concession for lodgement and payment if lodging by the BAS Agent Portal, PLS or ECI
Activity statement 21st of the following month n/a

The electronic lodgement and payment concession does not apply to standard monthly activity statements.

December activity statement 21 January 21 February – December monthly business activity statements for business clients with up to $10 million turnover who report GST monthly and lodge electronically using a registered agent.
Quarterly lodgement obligation
Quarterly lodgement obligation Original due date BAS agent concession for lodgement and payment if lodging by the BAS Agent Portal, PLS or ECI
Quarter 4, 2016–17 28 July 2017 25 August 2017
Quarter 1, 2017–18 28 October 2017 25 November 2017
Quarter 2, 2017–18 28 February 2018 n/a

The Quarter 2 lodgement due date is more than eight weeks after the end of the quarter, which is similar to the electronic lodgement concession available for the other three quarters. As a result, lodgement concessions are not available for Quarter 2.

Quarter 3, 2017–18 28 April 2018 26 May 2018
Quarter 4, 2017–18 28 July 2018 25 August 2018

To be confirmed when the BAS agent lodgement program 2018–19 is developed.

Lodgement due dates
Lodgement due date Entity description
31 October 2017 Tax return for all individuals and trusts where one or more prior year tax returns were outstanding as at 30 June 2017.

Tax return for clients prosecuted for non-lodgment of prior year tax returns and advised of a lodgment due date of 31 October 2017.

Note: Some prosecuted clients may have been given a different lodgment due date. Refer to the letter you received for the client’s applicable due date

15 January 2018 Large/medium trusts (annual total income more than $10 million in latest year lodged) where the trust was taxable in latest year lodged.
28 February 2018 Large/medium trusts (annual total income more than $10 million in latest year lodged) where the trust was non-taxable in latest year lodged.
28 February 2018 New registrant large/medium trusts.
31 March 2018 Tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more (excluding large/medium trusts).
15 May 2018 Tax returns for all remaining individuals and trusts not required earlier and not eligible for the 5 June concession (including new registrations).

Lodgement due dates
Lodgement due date Entity description
31 October 2017 Tax return for all individuals and trusts where one or more prior year tax returns were outstanding as at 30 June 2017.

Tax return for clients prosecuted for non-lodgment of prior year tax returns and advised of a lodgment due date of 31 October 2017.

Note: Some prosecuted clients may have been given a different lodgment due date. Refer to the letter you received for the client’s applicable due date

15 January 2018 Large/medium trusts (annual total income more than $10 million in latest year lodged) where the trust was taxable in latest year lodged.
28 February 2018 Large/medium trusts (annual total income more than $10 million in latest year lodged) where the trust was non-taxable in latest year lodged.
28 February 2018 New registrant large/medium trusts.
31 March 2018 Tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more (excluding large/medium trusts).
15 May 2018 Tax returns for all remaining individuals and trusts not required earlier and not eligible for the 5 June concession (including new registrations).

Lodgment and payment due dates for 30 June balancing companies and super funds
Due date for lodgment Due date for payment Description
31 October 2017 1 December 2017 Entities with one or more prior year returns outstanding as at 30 June 2017.
31 October 2017 1 December 2017 Entities prosecuted for non-lodgment of prior year tax returns and advised of a lodgment due date of 31 October 2017.
31 October 2017 1 December 2017 Entities that may be required to lodge early.
1 December 2017 As per notice of assessment Companies that are not full self-assessment (NFSA) taxpayers.

Note: Companies not subject to full self-assessment include agents for non-resident insurers and re-insurers, and overseas shipping companies.

15 January 2018 1 December 2017 Large/medium taxpayers whose 2016 tax return was taxable – unless required earlier.
28 February 2018 28 February 2018 Subsidiary member of a consolidated group that has exited the consolidated group in the financial year.
Large/medium taxpayers whose 2016 tax return was non-taxable. This includes entities whose 2016 tax return was made not necessary by 30 June 2017.

Large/medium taxpayers established between 1 July 2015 and 30 June 2016 and the 2016 tax return is not necessary and you advised us that a tax return was not necessary.

New registrant large/medium taxpayers.

Head companies of consolidated groups that are new registrants.

Note: If the new registrant is a head company of a consolidated group, it is important to refer to Consolidated groups. In some instances, the company may need to lodge using the arrangements for a large entity

New registrant SMSF.
31 March 2018 31 March 2018 Entities with total income in the 2015–16 year of more than $2 million unless required earlier.
15 May 2018 15 May 2018 Entities that may not have an obligation to lodge.
Entities who are subsidiary members of a consolidated group that has been consolidated for a full year. These clients should not have an obligation to lodge.
Non-profit organisations that assess that they have a requirement to lodge and have not been allocated an earlier lodgment due date.

Note: Entities must assess their obligation to lodge a tax return on an annual basis

New registrants, excluding large/medium taxpayers, head companies of consolidated groups and SMSFs.

All remaining entities that are tax agent clients.

5 June 2018 5 June 2018 Tax return for companies and super funds who were non-taxable or received a credit assessment in the latest year lodged, and are actually non-taxable or receiving a credit assessment in the current year (unless due earlier) – all entities with a lodgment due date of 15 May 2018 except large/medium taxpayers or head companies of consolidated groups.

Note: This is not a lodgment due date but a concessional arrangement where penalties will be waived if lodgment is made by this date.