Category: Due Dates

2015 | August

Date Obligation
14 August Due date for lodging the PAYG withholding payment summary annual report for:

  • large withholders whose annual withholding is greater than $1 million
  • payers who have no tax agent or BAS agent involved in preparing the report.
21 August July 2015 monthly activity statement – due date for lodging and paying.
25 August Quarterly activity statement, quarter 4, 2014–15 – tax agents and BAS agents – due date for lodging and paying if you are lodging using one of the following:

  • electronic lodgment service (ELS)
  • electronic commerce interface (ECI)
  • Tax Agent Portal
  • BAS Agent Portal
  • Standard Business Reporting (SBR).
28 August Due date for lodging the Superannuation guarantee charge statement – quarterly, and paying the super guarantee charge for quarter 4, 2014–15, if the employer did not pay enough contributions on time.

Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us.

Note: The super guarantee charge is not tax deductible.

For help working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.
Taxable payments annual report – building and construction industry.

2015 | July

Date Obligation
21 July June 2015 monthly activity statement – due date for lodging and paying.
2014–15 quarter 4 PAYG instalment activity statement – for head companies of consolidated groups – due date for lodging and paying.
28 July Quarterly activity statement, quarter 4, 2014–15 – paper – due date for lodging and paying.
Quarterly instalment notice (form R, S or T), quarter 4, 2014–15 due date for paying. Lodgment is only required if you vary the instalment amount.

Super guarantee contributions for quarter 4, 2014–15 – employers must make contributions to the fund by this date.
Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 August 2015.
Note: The super guarantee charge is not tax deductible.
31 July TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 4, 2014–15.
Venture capital deficit tax return for June balancers.
Franking account return for 30 June balancers when there is an amount payable.
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