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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.

   

 

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