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Lodgment due dates

The Lodgment Program 2012–13 includes details of most of your lodgment obligations including:

  •  income tax returns
  • monthly and quarterly activity statements
  • fringe benefits tax (FBT) returns and pay as you go (PAYG) withholding annual reports
  • annual goods and services tax (GST) returns and information reports
  • annual and quarterly instalment notices
  • a range of superannuation statements, including the single annual return for SMSFs, and
  • other lodgment obligations, including franking account returns, annual investment income reports and venture capital deficit returns.


To help you manage your workload over a 12 month period, concessional lodgment dates have been granted as shown in the following table.

Marketing and Investment seminars are now available through Woollett Partners. Call or email us for more information and to reserve your spot.

 Lodgment due date


Description

 21 July 2012
  • Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 4, 2011–12
  • Monthly activity statement for June 2012
 28 July 2012
  • Quarterly instalment notice – form R, S or T – for quarter 4,  2011–12 – lodgment only required if varying the instalment amount
  • Quarterly activity statement, quarter 4, 2011-12 - paper lodgement.
  • Superannuation guarantee contributions, for quarter 4, 2011–12 – contributions to be made to the fund by this date
 31 July 2012
  • Venture capital deficit tax return for June balancer
  • Franking account return for June balancer where there is an amount payable
  • TFN Report for closely held trusts. 
 14 August 2012
  • PAYG withholding payment summary annual report for large withholders (annual withholding > $1 million), or a payer who has no agent or BAS agent involvement in preparing the report
 21 August 2012
  • Monthly activity statement for July 2012

 
25 August 2012
  • Quarterly activity statement, quarter 4, 2011–12 – electronic lodgement (electronic lodgement service[ELS], electronic commerce interface [ECI], Tax Agent Portal or BAS Agent Portal and Standard Business Reporting [SBR]).
 28 August 2012
  • Superannuation guarantee charge (SGC) statement – quarterly for quarter 4, 2011–12 (if required contributions were not made by the due date)

 21 September 2012
  • Monthly activity statement for August 2012.
 30 September 2012
  • PAYG withholding payment summary annual report for payer who has agent involvement in preparing the report. (If a payer has only closely held payees they may be eligible for a concession to lodge this report by the due date of the payer’s income tax return.)
  • 2012 Annual TFN Withholding report - due date for lodgement where a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

 21 October 2012
  • Annual PAYG instalment notice, lodgment only required if varying the instalment amount or using the rate method to calculate the instalment amount
  • Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 1, 2012–13
  • Monthly activity statement for September 2012
 28 October 2012
  • Quarterly instalment notice – form R, S or T – for quarter 1, 2012–13 – lodgment only required if varying the instalment amount
  • Quarterly activity statement, quarter 1, 2012-13 - tax agent and BAS agent paper lodgement.
  • Superannuation guarantee contributions, for quarter 1, 2012–13 – contributions to be made to the fund by this date
  • Annual activity statement - TFN withholding for closely held trusts - due date for lodging and paying where a trustee of a closely held trust withheld amounts from payments to beneficiaries during the 2011-12 income year.
 31 October 2012
  • Income tax return for all entities where one or more prior year income tax returns were outstanding as at 30 June 2012. (If all outstanding prior year returns have been lodged by this date, the system will reset the 2012 return due dates as per the normal program.)
  • Income tax return for all entities prosecuted for non-lodgment of prior years income tax returns and advised of a lodgment due date of 31 October 2012. (Some prosecuted clients may have been given a different lodgment due date. Please refer to the letter you received on this matter for the due date applicable to your clients.)
  • Annual investment income report
  • Departing Australia superannuation payments annual report
  • Franking account return where the return is a disclosure-only return (no amount payable), and where the taxpayer is a June balancer
  • PAYG withholding annual report (no ABN withholding)
  • PAYG withholding annual report (interest, dividend and royalty payments paid to non-residents)
  • PAYG withholding annual report (payment to foreign residents)
  • Quarterly TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2012-13.
  • Lost members report for the period 1 January 2012 to 30 June 2012
 21 November 2012
  • Monthly activity statement for October 2012
 25 November 2012
  • Quarterly activity statement, quarter 1, 2012-13– electronic lodgment (ELS, ECI, Tax Agent Portal or BAS Agent Portal and SBR)
 28 November 2012
   
  • Superannuation guarantee charge (SGC) statement – quarterly for quarter 1, 2012–13 (if required contributions were not made by the due date)
 1 December 2012
  • Payment of income tax for taxable large/medium business company and superannuation funds. (Lodgment of return due 15 January 2013.)
  • Payment of income tax for taxable head company of a consolidated group that has a member who has been deemed a large/medium business taxpayer in the latest year lodged. (Lodgment of return due 15 January 2013)
  • Payment of income tax for companies and superannuation funds where lodgment of the income tax return was due 31 October 2012
 21 December 2012
  • Monthly activity statement for November 2012

 
15 January 2013
  • Income tax return for taxable large/medium business taxpayers as per latest year lodged – all entities other than individuals – unless required earlier. (Payment for companies and superannuation funds was due 1 December 2012.)
  • Income tax return for taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium business taxpayer in the latest year lodged. (Payment was due 1 December 2012.)

Note: You cannot adopt a later lodgement date on the basis that you will be non-taxable in the current year.

 21 January 2013
  • Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 2, 2012–13
  • Monthly business activity statement for December 2012 except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically using a registered agent.
 28 January 2013
  • Superannuation guarantee contributions, for quarter 2, 2012–13 – contributions to be made to the fund by this date

 
31 January 2013
  • Quarterly TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2012-13..
 

21 February 2013

 
  • Monthly business activity statement for December 2012 for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.
  • Monthly activity statement for January 2013.
 28 February 2013
  • Quarterly activity statement, quarter 2, 2012–13 – all lodgment methods
  • Quarterly instalment notice – form R, S or T – for quarter 2, 2012–13 – lodgment only required if varying the instalment amount
  • Income tax return for non-taxable large/medium business taxpayers as per latest year lodged – all entities other than individuals
  • Income tax return for new registrant large/medium business taxpayers
  • Income tax return for non-taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium business taxpayer in the latest year lodged
  • Income tax return for members of a consolidated group – who exit the consolidated group for more than one day during the financial year
  • Income tax return for new registrant (taxable and non-taxable) self-managed superannuation funds. See RNN lodgment for certain new registrant SMSF
  • Income tax return for new registrant (taxable and non taxable) head company of a consolidated group
  • Annual GST return or information report if taxpayer does not have an income tax return lodgment obligation. (If taxpayer has an income tax return obligation, this return/report can be lodged by the lodgment due date of the income tax return.)
  • Superannuation guarantee charge (SGC) statement – quarterly for quarter 2, 2012–13 (if required contributions were not made by the due date)
21 March 2013
  • Monthly activity statement for February 2013

 31 March 2013
  • Income tax return for companies and superannuation funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers)
  • Income tax return for head company of a consolidated group that does not have a member who has been deemed a large/medium business taxpayer in the latest year lodged, but does have a member who had total income in excess of $2 million in latest year lodged (unless due earlier)
  • Income tax return for individuals and trusts which were tax level 6 as per latest year lodged (excluding large/medium business trusts)
 21 April 2013 
  • Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 3, 2012–13
  • Monthly activity statement for March 2013

 28 April 2013
  • Quarterly activity statement, wuarter 3, 2012-13 - paper lodgement
  • Quarterly instalment notice – form R, S or T – for quarter 3, 2012–13 – lodgment only required if varying the instalment amount
  • Superannuation guarantee contributions, for quarter 3, 2012–13 – contributions to be made to the fund by this date
 
30 April 2013
  • Quarterly TFN report for closely held trusts for TFN's quoted to trustees by beneficiaries in quarter 3, 2012-13. 
  • Lost members report for the period 1 July 2012 to 31 December 2012

21 May 2013
  • Monthly activity statement for April 2013.
 
26 May 2013
  • Quarterly activity statement, quarter 3, 2012-13 -electronic lodgment (ELS, ECI, Tax Agent Portal or BAS Agent Portal and SBR).
 28 May 2013
  •  
  • FBT return- lodgment and payment.
  • Superannuation guarantee charge (SGC) statement - quarterly for quarter 3, 2012-13 (if required contributions were not made by the due date).

Note: Tax agents with 25 or more FBT clients attached to their registered agent number as at 28 May 2013 may be eligible for a four week lodgment only deferral. Payment, if required, is still required by 28


 5 June 2013
  •  
  • Tax return for non-taxable or refund as per latest year lodged as well as actual non-taxable or refund in current year - all entities with a lodgment end date of 15 May 2013 except large/medium business taxpayers and head companies of consolidated groups. This includes companies and super funds that were not due earlier and meet the above criteria.
  • Tax return for individuals and trusts with a lodgment end date of 15 May 2013 provided payment is also made by this date.

Note: This is not a lodgment end date but a concessional arrangement where failure to lodge on time (FTL) penalties will be waived if lodgment and payment is made by this date.


 28 May 2013
  • Fringe benefits tax return – lodgment and payment
  • Superannuation guarantee charge (SGC) statement – quarterly for quarter 3, 2012–12 (if required contributions were not made by the due date)
 5 June 2013
  • Income tax return for non–taxable or refund as per latest year lodged as well as actual non–taxable or refund in current year (unless due earlier) – all entities with a lodgment end date of 15 May 2012 except large/medium business taxpayers and head companies of consolidated groups
  • Income tax return for individuals and trusts with a lodgment end date of 15 May 2012 provided payment is also made by this date

Note: This is not a lodgment end date but a concessional arrangement where failure to lodge on time (FTL) penalties will be waived if lodgment and payment is made by this date.
 

 
21 June 2013
  • Monthly activity statement for May 2013
 25 June 2013
  • FBT return- lodgment for eligible tax agents with 25 or more FBT clients attached to their registered agent number as at 28 May 2013.
 
 

Liability limited by a scheme approved under Professional Standards Legislation.