2016 | April

Date Obligation
21 April Quarterly PAYG instalment activity statement, quarter 3, 2015–16 for head companies of consolidated groups – due date for lodging and paying.
March 2016 monthly activity statement – due date for lodging and paying.
28 April Quarterly activity statement, quarter 3, 2015–16 – paper lodgments – due date for lodging and paying.
Quarterly instalment notice (form R, S or T), quarter 3, 2015–16 – due date for payment. You only need to lodge if you are varying the instalment amount.
Super guarantee contributions for quarter 3, 2015–16 – employers must make contributions to the fund by this date.

Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 May 2016.

Note: The super guarantee charge is not tax deductible.

30 April TFN report for closely held trusts for TFNs quoted to trustees by beneficiaries in quarter 3, 2015–16.
Lost members report for the period 1 July 2015 to 31 December 2015.