2016 | June

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:

  • non-taxable or a credit assessment as at latest year lodged
  • non–taxable or receiving a credit assessment in the current year.

This is for all entities with a lodgment end date of 15 May 2016, 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 2016 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 2016 monthly activity statement – due date for lodging and paying.
25 June 2016 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 2015–16 financial year.