Tax Services - Tax Calendar

Tax Calendar;

Lodgment dates for self preparers

This calendar has been split into the following categories:

Individuals: Annual Tax Return and quarterly IAS installments
Trusts; Annual Tax Return and quarterly TFN reports
Self Managed Superannuation Fund (SMSF); Annual Tax Return

Business: Annual Tax Returns & ATO reportings for companies, business trusts, partnerships and sole proprietorships

BAS, IAS, GST and FBT: Returns and installments

PAYG Withholding: Reportings and installments

Employee Superannuation Guarantee: Installments and ATO requirements

State taxes and duties (Victoria)

Due dates falling on a weekend or public holiday are then due on the following working day

Individual: Tax Return & IAS installments
The Individual Tax Return includes the reporting of sole proprietorship activities
2013
Jul 28^th	IAS for April 1^st to June 30^th
Oct 28^th	IAS for July 1^st to September 30^th
Oct 31^st	Individual Tax Return - 2012/13
2014
Feb 28^th	IAS for October 1^st to December 31^st
Apr 28^th	IAS for January 1^st to March 31^st

Trusts: Tax Return and TFN Reports

The ATO splits business entities and partnerships in 3 categories:

Large/medium: Entities and partnerships with over $10m annual income or $50m investments
All others: Companies, superannuation funds not considered large/medium or small, or are newly registered entities
Small; Entities and partnerships with under $2m annual income or

All monthly lodgments are due on the 21st of the following month

Only quarterly (qrtly) and annual lodgments and returns are shown

2013

Jul 31^st

Qrtly (4^th) Apr to Jun TFN Report of new TFN quoted to closely held trusts

Oct 31^st

Qrtly (1^st) Jul to Sep TFN Report of new TFN quoted to closely held trusts

2014

Jan 31^st

Qrtly (2^nd) Oct to Dec TFN Report of new TFN quoted to closely held trusts

Jul 3^0th

Qrtly (3^rd) Jan to Mar TFN Report of new TFN quoted to closely held trusts

May 21^st

FBT Return for 2012/2013

SMSF: Tax Return
The ATO splits business entities and partnerships in 3 categories:
Large/medium: Entities and partnerships with over $10m annual income or $50m investments All others: Companies, superannuation funds not considered large/medium or small,or are newly registered entities Small; Entities and partnerships with under $2m annual income or All monthly lodgments are due on the 21st of the following month Only quarterly (qrtly) and annual lodgments and returns are shown
2013
Oct 31^st	Annual tax return due for new registrants or those late lodging previous returns
2014
Janl 15^th	Annual tax return due for large/medium funds unless required earlier (late lodgement in previous year)
Feb 28^th	Annual tax return due for all other funds unless required earlier (late lodgement in previous year)

Business: Tax Returns
The ATO splits business entities and partnerships into 2 categories; sole proprietors (traders) into a forth category:
Large/medium: Companies/trusts with over $10m annual income or $50m investments in the prior year All others: Companies/trusts not considered large/medium, and all newly registered entities Sole proprietors: Sole owners of a business, without a business ownership structure in place, must report all business activities in their personal Individual Tax Return These three categories each have different reporting dates
2013
Oct 31^st	Sole proprietor (Individual Tax Return) to lodge for 2012/13
Oct 31^st	Partnerships to lodge return for 2012/13
Oct 31^st	Trusts to lodge tax return for 2012/13
Oct 31^st	Investment bodies to lodge Annual investment income report (AIIR) (relating to software development) for 2012/13
Oct 31^st	Company and trusts tax returns for 2012/13 of all sizes if prior year returns are outstanding
2014
Jan 15^th	Large/medium company and trust tax return and associated schedules for 2012/13, unless late lodging 2011/12 in which case tax return must be lodged by Oct 31^st 2013
Feb 28^th	All other companies and superannuation funds to lodge Tax Return for 2012/13, unless late lodging 2011/12 in which case tax return must be lodged by Oct 31^st 2013
Feb 28^th	All new company and trusts to lodge tax return for 2012/13

Activity Statements (BAS/IAS), GST & FBT Installments and Returns

The ATO splits business entities and partnerships in 3 categories:

Large/medium: Entities and partnerships with over $10m annual income or $50m investments
All others: Companies, superannuation funds not considered large/medium or small,or are newly registered entities
Small; Entities and partnerships with under $2m annual income or

All monthly lodgments are due on the 21st of the following month

Only quarterly (qrtly) and annual lodgments and returns are shown

2013

Jul 28^th

Qrtly (4^th) installment for Apr to Jun

Jun 3^1st

Annual BAS - assess eligibility to continue reporting GST annually

Oct 28^th

Qrtly (1^st) installment for Jul to Sep

Oct 31^st

Annual GST payers to lodge Annual GST Return for 2012/13

2014

Feb 28^th

Qrtly (2^nd) installment for Oct to Dec

Apr 28^th

Qrtly (3^rd) installment for Jan to Mar

May 21^st

FBT Return for 2012/2013

PAYG Witholding tax return and installments

Businesses need to register with the ATO and withhold tax amounts from the following sources:

Employees: Wages, salary, allowances, bonuses, ect paid to employees, contractors under a voluntary agreement, and workers under labour hire agreements
Supplier businesses that don't quote an ABN: Tradies, primary producers ect.
Interest, dividends and royalities paid non-residents
Payments to non-reseidents: for sport and entertainment activities, construction activities, and casino and other jucket activities

Each source requires a seperate annual return with seperate lodgement dates

All monthly lodgements are due on the 21st of the following month

Only quarterly (qrtly) and annual lodgements and returns are shown

Large/medium: Entities and partnerships with over $10m annual income or $50m investments
All others: Companies, superannuation funds not considered large/medium or small,or are newly registered entities
Small; Entities and partnerships with under $2m annual income or

All monthly lodgements are due on the 21st of the following month

Only quarterly (qrtly) and annual lodgements and returns are shown

2013

Jul 14^th

PAYG Payment Summary must be issued to all persons/ entities from whom amounts have been withheld during 2012/13

Jul 28^th

Qrtly (4^th) installment for Apr to Jun

Aug 14^th

PAYG Withholding from Employees etc. Annual Report to be lodged for 2012/13

Oct 28^th

Qrtly (1^st) installment for Jul to Sep

Oct 31^st

PAYG Withholding from suppliers that did not quote an ABN Annual Report to be lodged for 2012/13

Oct 31^st

PAYG Withholding from Interest, Dividends and Royalities paid to Non-Residents Annual Report to be lodged for 2012/13

Oct 31^st

Foreign Resident PAYG Withholding - non-individual entities Annual Report to to be lodged for 2012/13

2014

Feb 28^th

Qrtly (2^nd) installment for Oct to Dec

Apr 28^th

Qrtly (3^rd) installment for Jan to Mar

Employee Superannuation Guarantee Payments and Returns
The ATO splits business entities and partnerships in 3 categories:
Large/medium: Entities and partnerships with over $10m annual income or $50m investments All others: Companies, superannuation funds not considered large/medium or small,or are newly registered entities Small; Entities and partnerships with under $2m annual income or All monthly lodgments are due on the 21st of the following month Only quarterly (qrtly) and annual lodgments and returns are shown
2013
Jul 28^th	Qrtly (4^th) installment for Apr to Jun to be made to nominated fund
Oct 28^th	Qrtly (1^st) installment for Jul to Sep to be made to nominated fund
2014
Feb 28^th	Qrtly (2^nd) installment for Oct to Dec to be made to nominated fund
Apr 28^th	Qrtly (3^rd) installment for Jan to Mar to be made to nominated fund

State Taxes & Royalites (Vitoria): Installments & Reconciliations
These returns and payments are to be made directly to the State Revenue Office (SRO), Victoria
Payroll tax; Monthly installments are made on the 7th of each month Land tax: Assessed as at Midnight Dec 31st and notices are sent out at different times between Feb to late May, with different lodgement dates. Owner's have 60 days from the issue of the notice to object Congestion levy: To be paid on parking stops within the levy area (Melbourne city) Duties: various duties exist and are incurred on the event of a transaction ie certain leasing arrangements. Those organising the transactions will advice of duties to be paid
2013
Jul 21^st	Annual Payroll Tax Reconciliation to be lodged for 2012/2013
2014
Jan	Congestion Levy to be paid

We get it right for you

If you use the services of a registered tax agent, lodgement dates may be deferred. You do need to be registered with that agent before the general lodgement date.

ATO Tax Tool

Small businesses may like to try the ATO's tool, 'Your Small Business Tax Calendar'. This tool provides a detailed calandar based on your individual tax obligations. It's a bit messy, but it works