Lodgment Key Dates
October 2012
Lodgment due date | Description |
21 October 2012 |
Annual PAYG instalment notice, lodgment
only required if varying the instalment amount or using the rate
method to calculate the instalment amount. Quarterly PAYG instalment activity
statement - head companies of consolidated groups - quarter 1,
2012-13. Monthly activity statement for
September 2012.
|
28 October 2012 |
Quarterly instalment notice - form R, S or
T - for quarter 1, 2012-13 - lodgment only required if varying the
instalment amount. Quarterly activity statement, quarter 1,
2012-13 -tax agent and BAS agent - paper lodgment. Super guarantee contributions, for
quarter 1, 2012-13 - contributions to be made to the fund by this
date. Annual activity statement - TFN withholding
for closely held trusts - due date for lodging and paying where a
trustee of a closely held trust withheld amounts from payments to
beneficiaries during the 2011-12 income year. |
31 October 2012 |
Tax return for all entities where one or more prior year tax returns were outstanding as at 30 June 2012 (if all outstanding prior year returns have been lodged by this date, the system will reset the 2012 return due date as per the normal program). Tax return for all entities prosecuted for non-lodgment of prior year tax returns and advised of a lodgment due date of 31 October 2012 (some prosecuted clients may have been given a different lodgment due date. Refer to the letter you received on this matter for the due date applicable to your clients). Annual investment income report. Departing Australia super payments (DASP)
annual report. Franking account return where the return is
a disclosure-only return (no amount payable), and where the taxpayer
is a June balancer. PAYG withholding annual report (no
Australian business number (ABN) withholding). PAYG withholding annual report (interest,
dividend and royalty payments paid to non-residents). PAYG withholding annual report (payment to
foreign residents). Quarterly TFN report for closely held
trusts for TFNs quoted to a trustee by beneficiaries in quarter 1,
2012-13. Lost members report for the period
1 January 2012 to 30 June 2012. |

