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| 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. |
[/vc_column_text][/vc_tta_section][vc_tta_section title=”Income tax – Individuals & Trusts” tab_id=”1508129932673-5db29eb6-8a29″][vc_column_text]
| 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). |
[/vc_column_text][/vc_tta_section][vc_tta_section title=”Income tax – Companies & SMSF” tab_id=”1508130870173-f08d7991-8485″][vc_column_text]
| 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). |
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| 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. |
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