Key Lodgment and Payment Dates
| Date | Obligation |
|---|---|
| 5 June | Tax return lodgment, including companies and super funds where the tax return is not required earlier and both of the following criteria are met:
This is for all entities with a lodgment end date of 15 May, excluding large/medium taxpayers and head companies of consolidated groups. |
| Tax returns due for individuals and trusts with a lodgment end date of 15 May provided they also pay any liability due by this date.
Note: This is not a lodgment end date but a concessional arrangement where you will not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date. |
|
| 21 June | May monthly activity statement – due date for lodging and paying. |
| 25 June | Fringe benefits tax annual return – lodgment due date for tax agents (if lodging electronically). Payment (if required) is due 28 May. |
| 30 June | Super guarantee contributions must be paid by this date to qualify for a tax deduction in the financial year. |