Tools & Resources
Key Accounting Dates - December 2011
01 December 2011 - Income tax
Income tax payment due date for companies and superannuation funds that were taxable large or medium business clients in the previous year.
01 December 2011 - Income tax
Income tax payment due date for companies and superannuation funds that were required to lodge by 31 October 2011.
01 December 2011 - Superannuation
Payment of income tax for superannuation funds where one or more prior-year income tax returns are outstanding as at 30 June 2011. (Lodgment of return was due 31 October 2011.)
21 December 2011
Final date to lodge and pay November 2011 monthly activity statements.
Key Accounting Dates - January 2012
15 January 2012 - Income tax
Due date for lodgment of income tax returns for companies, superannuation funds, and trusts that were taxable large or medium business clients in the previous year and are not required to lodge earlier.
If you fail to lodge your 2011 return on time, your income tax return for 2012 will be due by 31 October 2012.
21 January 2012 - Activity statements
Final date to lodge and pay December 2011 monthly activity statements.
21 January 2012 - Activity statements
Quarter 2 (October - December 2011) consolidated instalment activity statements Final date for lodgment and payment by a head company of a consolidated group.
28 January 2012 - Superannuation
Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2, 2011-12 (1 October - 31 December).
If an employer does not make the minimum superannuation guarantee contributions for quarter 2 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the Tax Office by 28 February 2012.
The SGC cannot be deducted from tax.
Key Accounting Dates - February 2012
21 February 2012 - Activity statements
Final date to lodge and pay January 2012 monthly activity statements.
28 February 2012 - Superannuation
Superannuation guarantee charge statement - quarterly if required contributions were not made by the due date for quarter 2, 2011-12 (1 October - 31 December).
The SGC cannot be deducted from tax.
28 February 2012 - Activity statements
Final date to lodge and pay Quarter 2 (October - December 2011) activity statements, including electronic lodgments.
28 February 2012 - GST
Final date to lodge and pay BAS P - Annual GST return or Annual GST information report (if required). This applies if you do not have an income tax return lodgment obligation.
28 February 2012 - PAYG instalments
Quarter 2 (October - December 2011) instalment notices — Forms R and T. Final date for payment, and, if varying the instalment amount, lodgment.
28 February 2012 - GST instalments
Quarter 2 (October – December 2011) instalment notices — Forms S and T. Final date for payment and, if varying the instalment amount, lodgment.
28 February 2012 - Income tax
Income tax return lodgment and payment due date for self-preparing entities that were not due at an earlier date.
28 February 2012 - Income tax
Income tax return lodgment and payment due date for large or medium entities and self-managed superannuation funds (taxable and non-taxable) that are new registrations.
28 February 2012 - Income tax
Income tax return lodgment due date for large or medium business trust clients that were not taxable in the previous year (includes new registrants).
Key Accounting Dates - March 2012
21 March 2012 - Activity statements
Final date to lodge and pay February 2012 monthly activity statements
Key Accounting Dates - April 2012
21 April 2012 - Activity statements
Final date to lodge and pay March 2012 monthly activity statements.
21 April 2012 - Activity statements
Final date to lodge and pay Quarter 3 (January - March 2012) PAYG instalment activity statement for head companies of consolidated groups.
28 April 2012 - Activity statements
Final date to lodge and pay quarter 3 (January - March 2012) activity statements.
28 April 2012 - PAYG instalments
Quarter 3 (January - March 2012) instalment notices — Forms R and T. Final date for payment and, if varying the instalment amount, lodgment.
28 April 2012 - GST instalments
Quarter 3 (January - March 2012) instalment notices — Forms S and T. Final date for payment and, if varying the instalment amount, lodgment.
28 April 2012 - Superannuation
Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3, 2011-12 (1 January - 31 March).
If an employer does not make the minimum superannuation guarantee contributions for quarter 3 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the Tax Office by 28 May 2012.
The SGC cannot be deducted from tax.
30 April 2012 - Superannuation
Lost members statement for the period 1 July 2010 - 31 December 2010.
Key Accounting Dates - May 2012
12 May 2012 - Activity statements
Final date to lodge and pay quarter 3 (January - March 2012) activity statements.
Refer to Lodge your activity statements online to see whether you are eligible for this later due date.
21 May 2012 - FBT return
Due date for lodgment of 2012 FBT return and payment (if required).
21 May 2012 - Activity statements
Final date to lodge and pay April 2012 monthly activity statements.
28 May 2012 - Superannuation
Superannuation guarantee charge statement - quarterly (NAT 9599) — If required contributions were not made by the due date for quarter 3, 2011-12 (1 January - 31 March).
The SGC cannot be deducted from tax.
Key Accounting Dates - June 2012
21 June 2012 - Activity statements
Final date to lodge and pay May 2012 monthly activity statements.
30 June 2012
End of financial year.
NOTE: 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.