Key Dates


May 2013

Wednesday 15 May

2012 income tax returns for all other entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2013 concession.
 
Due date for:
 
  • lodging
  • company and super funds to pay where required
  • individuals and trusts in this category to pay as per their notice of assessment.

Tuesday 21 May

April 2013 monthly activity statement - due date for lodging and paying.
 

Sunday 26 May

Eligible quarterly activity statement, March quarter 2012-13 due date for lodging and paying if you are lodging via any of the following:
 
  • Electronic Commerce Interface (ECI)
  • Electronic Lodgement Service (ELS)
  • Tax Agent Portal
  • BAS Agent Portal
  • Standard Business Reporting.

Tuesday 28 May

Fringe benefits tax annual return - due date for lodging and paying (if required).
 
 
Lost members report for the period 1 July 2012 to 31 December 2012.
 
 
Due date for lodging the Superannuation guarantee charge statement - quarterly (NAT 9599) and paying the super guarantee charge for March quarter, 2012-13 if the employer did not pay enough contributions on time.
 
Employers who are lodging a Superannuation guarantee charge statement - quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us.
 
Note: Remember, the super guarantee charge is not tax deductible.
 
For help with working out the super guarantee charge and preparing the Superannuation guarantee charge statement - quarterly, use the ATO Super guarantee charge statement and calculator tool.