Date |
Category |
Description |
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15 January |
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Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier
Payment for large/medium entities with a 15 January due date is:
- 1 December 2017 – for companies and super funds
- for trusts – as stated on their notice of assessment.
Note: You cannot request an agent assessed deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year. |
Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large/medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2017. |
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21 January |
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Lodge and pay quarter 2, 2017–18 PAYG instalment activity statementfor head companies of consolidated groups. |
Lodge and pay December 2017 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically. |
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28 January |
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Make quarter 2, 2017–18 super guarantee contributions to funds by this date.
Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 February 2018.
Note: The super guarantee charge is not tax deductible. |
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31 January |
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Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2017–18. |
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