Key Dates - July 2014

Date Category Description
     
14 Jul 2014 PAYG withholding Payers must issue PAYG withholding payment summaries to payees (ie employees and other workers). Payment summaries must include details of reportable fringe benefits.
     
21 Jul 2014 Activity statements

Final date to lodge activity statements for reporting and payment of:

  • GST, wine equalisation tax and luxury car tax by monthly GST reporters.
  • PAYG withheld from employee share scheme amounts for the year ended 30 June 2014 where the employee did not quote his/her TFN or ABN.
  • PAYG amounts withheld from payments during April to June 2014 by small PAYG withholders that are not deferred BAS payers.
  • PAYG amounts withheld from payments during June 2014 by medium PAYG withholders that are not deferred BAS payers.
  • The fourth PAYG instalment for the 2013/14 year by quarterly PAYG instalment payers that are not deferred BAS payers.
  • The first FBT instalment for the year ending 31 March 2014 for employers that are not deferred BAS payers.
     
21 Jul 2014 Commissioner
Due date for investment bodies to pay to Commissioner amounts withheld during 2013/14 from certain deferred interest investments where TFN not quoted
     
28 Jul 2014 Activity statements 

Final date to lodge quarter 4 (April - June 2014) activity statements for reporting and payment of:

  • GST, wine equalisation tax and luxury car tax by quarterly GST reporters.
  • PAYG amounts withheld from payments during April to June 2014 by small PAYG withholders that are deferred BAS payers.
  • PAYG amounts withheld from payments during June 2014 by medium PAYG withholders that are deferred BAS payers.
  • The fourth PAYG instalment for the 2013/14year by quarterly PAYG instalment payers that are deferred BAS payers.
  • The first FBT instalment for the year ending 31 March 2014 for employers that are deferred BAS payers.
     
28 Jul 2014 Superannuation  Superannuation guarantee contributions for quarter 4 2013/14 (1 April - 30 June) are to be made to the fund by this date.
If an employer fails to pay the minimum superannuation guarantee contributions for quarter 4 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB).
The SGC cannot be deducted from tax.
     
31 July 2014
 TFN reports
 Due date for investment bodies to lodge TFN reports for investments made during the June 2014 quarter where TFN quoted.
     
31 July 2014
 Franking tax
 Due date for most companies to pay 2013/14 franking tax and lodge franking account return, if required

NOTE:

  • To ensure you receive the correct credit amount in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.
  • As some dates may vary, please ensure you contact the ATO 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.