Due Dates 2010-2011

The Lodgment Program 2010–11 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
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.

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- March - 2011	- April - 2011
- May - 2011	- June - 2011

March 2011
21 March 2011	Monthly activity statement for February 2011.
31 March 2011	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).

April 2011
21 April 2011	Quarterly PAYG instalment activity statement – head companies of consolidated groups – quarter 3, 2010–11. Monthly activity statement for March 2011.
28 April 2011	Quarterly activity statement, quarter 3, 2010–11 – paper Quarterly instalment notice – form R, S or T – for quarter 3, 2010–11 – lodgment only required if varying the instalment amount. Superannuation guarantee contributions, for quarter 3, 2010–11 – contributions to be made to the fund by this date.
30 April 2011	Lost members report for the period 1 July 2010 to 31 December 2010.

May 2011
15 May 2011	Income tax return for all other entities not required earlier (including all other consolidated groups), and not eligible for the 5 June concession.
21 May 2011	Monthly activity statement for April 2011.
26 May 2011	Quarterly activity statement, quarter 3, 2010–11 – secure electronic lodgment (ELS, ECI, BSP view of the Portal or the Tax Agent Portal).
28 May 2011	Fringe benefits tax return – lodgment and payment. Superannuation guarantee charge (SGC) statement – quarterly for quarter 3, 2010–11 (if required contributions were not made by the due date).

June 2011
5 June 2011	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 2011 except large/medium business taxpayers and head companies of consolidated groups. This includes companies and super funds that were not due earlier and have the above criteria. Income tax return for individuals and trusts with a lodgment end date of 15 May 2011 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 2011	Monthly activity statement for May 2011.