Key Dates – May 2017

Date Category Description
15 May 2017 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 2017 concession, to lodge 2015/16 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2017.
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 2017 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 2017. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.
21 May 2017 Activity statements Due date to lodge and pay monthly activity statements for April 2017. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for April 2017.
  • PAYG withholding for April 2017 (medium withholders).
  • PAYG instalment for April 2017 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
26 May 2017 Activity statements Due date to lodge and pay quarterly activity statements for the March 2017 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 2017 quarter.
  • PAYG withholding:
    • for March 2017 (medium withholders).
    • for the March 2017 quarter (small withholders).
  • PAYG instalment for the March 2017 quarter for quarterly PAYG instalment payers (3rd quarter of the 2016/17 income year).
  • FBT instalment for the March 2017 quarter (4th quarter of the 2017 FBT year).

The due date to lodge and pay is 28 Apr 2017 if lodged on paper.
28 May 2017 FBT returns Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2017 (if lodged on paper) and pay fringe benefits tax (if required).
The due date to lodge and pay is 25 Jun 2017 if lodged electronically through a tax agent.
28 May 2017 Superannuation Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2017 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.