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:
- 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.