Key Dates - May 2016

Date Category Description
     
15 May 2016
Income tax returns Due date for all entities that did not have to lodge earlier (including all remaining consolidated groups), that are not eligible for the 5 Jun 2016 concession, to lodge 2014/15 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2016.
The due date for individuals and trusts in this category to pay income tax is the date stated on their notice of assessment.           
     
21 May 2016
Tax agents Final date for new clients to appoint a tax agent for a fringe benefits tax role for the FBT year ended 31 March 2016. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.
     
21 May 2016
Activity statements  Due date to lodge and pay monthly activity statements for April 2016. Tax obligations that may be payable include:
  • GST, wine equalisation tax and luxury car tax for April 2016.
  • PAYG withholding for April 2016 (medium withholders).
  • PAYG instalment for April 2016 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
     
26 May 2016
Activity statements Due date to lodge and pay quarterly activity statements for the March 2016 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:            
  • GST, wine equalisation tax and luxury car tax for the March 2016 quarter.
  • PAYG withholding:
    • for March 2016 (medium withholders).
    • for the March 2016 quarter (small withholders).
  • PAYG instalment for the March 2016 quarter for quarterly PAYG instalment payers (3rd quarter of the 2015/16 income year).
  • FBT instalment for the March 2016 quarter (4th quarter of the 2016 FBT year).

The due date to lodge and pay is 28 Apr 2016 if lodged on paper.

     
28 May 2016 FBT returns Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2016 (if lodged on paper) and pay fringe benefits tax (if required).
The due date to lodge and pay is 25 Jun 2016 if lodged electronically through a tax agent.
     
28 May 2016
Superannuation  Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2016 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly. The SGC is not tax deductible.

NOTE:
  • As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.