Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers).

June 2009 monthly activity statements - final date for lodgment and payment.

Quarter 4 (April - June 2009) activity statements containing a monthly GST obligation - final date for lodgment and payment.

To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.

Quarter 4 (April - June 2009) consolidated instalment activity statements - final date for lodgment and payment by a head company of a consolidated group.

Quarter 4 (April - June 2009) activity statements - final date for lodgment and payment.

To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.

Quarter 4 (April - June 2009) instalment notices (forms R and T) - final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are also required to pay 25% of their PAYG instalment liabilities).

To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.

Quarter 4 (April - June 2009) instalment notices (forms S and T) - final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are also required to pay 25% of their instalment liabilities, and four-instalment payers are also required to pay the final 25% of their instalment liabilities).

Superannuation guarantee contributions for quarter 4 2008-09 (1 April - 30 June) are to be made to the fund by this date.

If an employer does not pay the minimum superannuation guarantee contributions for quarter 4 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) with us by 28 August 2009. The SGC is not tax deductible.

11 Aug 09

Activity statements

Quarter 4 (April - June 2009) activity statements: final date for electronic lodgment and payment. Refer to Lodge your activity statements online for information on your eligibility for this later due date.

14 Aug 09

PAYG withholding

Final date for lodgment of the PAYG withholding payment summary annual report. Use this to report amounts withheld from salary and wages and other payments. These amounts are reported at label W2 of the activity statement.

14 Aug 09

Superannuation

DASP data records that form part of the PAYG withholding payment summary annual report.

21 Aug 09

Activity statements

July 2009 monthly activity statements: final date for lodgment and payment.

21 Aug 09

GST

Final date for eligible monthly GST reporters to elect to report GST annually.

28 Aug 09

Superannuation

Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) (if required contributions were not made by the due date) for quarter 4 2008-09 (1 April - 30 June) to be lodged and paid to the Tax Office. The SGC is not tax deductible.

Activity statements

August 2009 monthly activity statements: final date for lodgment and payment.

Annual PAYG instalment notice: final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment. If you have already lodged your annual income tax return, you should not vary your annual instalment.

Quarter 1 (July - September 2009) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group.

Quarter 1 (July - September 2009) activity statements containing a monthly GST obligation: final date for lodgment and payment.

Quarter 1 (July - September 2009) activity statements: final date for lodgment and payment.

Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used.

Final date for opting out of option 3 for the current financial year (2009-10).

Final date for eligible quarterly GST reporters to elect to report GST annually.

Quarter 1 (July - September 2009) instalment notices – forms S and T. Final date for payment and, if varying instalment amount, lodgment.

Four-instalment payers pay 25% their instalment liabilities.

Final date for eligible instalment reporters to elect to report annually for June balancers.

Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2010 income year for June balancers.

Quarter 1 (July - September 2009) instalment notices – forms R and T. Final date for payment and, if varying the instalment amount, lodgment.

Superannuation guarantee contributions for quarter 1 2009-10 (1 July - 30 September) to be made to the fund by this date.

If an employer does not make the minimum superannuation guarantee contributions for quarter 1 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) with the Tax Office by 28 November 2009. The SGC is not tax deductible.

Final date for lodgment – DASP annual report.

Member contributions statement - paper or electronic - only applicable for APRA funds.

Lost members report for the period 1 January 2009 to 30 June 2009.

Final date for lodgment of the PAYG withholding where ABN not quoted – annual report (NAT 3448). Use this to report amounts withheld because another entity did not quote their ABN. These amounts are reported at label W4 of the activity statement.

Final date for lodgment of your PAYG withholding from interest dividend and royalty payments paid to non residents – annual report (NAT 7187). Payments of dividends, interest and royalties to non-residents are subject to withholding. These amounts are reported at label W3 of the activity statement.

Final date for lodgment of your PAYG withholding annual report – payments to foreign residents (NAT 12413). Payments made to foreign residents for entertainment or sports activities, construction and related activities, and arranging casino gaming junket activities are subject to withholding. These amounts are reported at label W3 of the activity statement.

Annual GST return (option 3) or Annual GST information report (option 2) lodgment and payment (if required) is due when the income tax return is due. If you use a tax agent, different lodgment and payment dates may apply.

Final date for lodgment of individual, partnership and trust income tax returns, unless an approved SAP has been granted.

Income tax return lodgment due date for all June balancing company and superannuation funds where one or more prior-year returns were outstanding, as at 30 June 2009.

Final date for lodgment of the Annual investment income report for all investment bodies.

Quarter 1 (July - September 2009) activity statements: final date for electronic lodgment and payment. Refer to Lodge your activity statements online for information on your eligibility for this later due date.

October 2009 monthly activity statements: final date for lodgment and payment.

Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) (if required contributions were not made by the due date) for quarter 1 2009-10 (1 July - 30 September). The SGC is not tax deductible.

Income tax payment due date for companies and superannuation funds that were taxable large/medium business clients in the immediate prior year.

Income tax payment due date for companies and superannuation funds that were required to lodge by 31 October 2009.

Payment of income tax for superannuation funds where one or more prior-year income tax returns are outstanding as at 30 June 2009. (Lodgment of return was due 31 October 2009.)

November 2009 monthly activity statements: final date for lodgment and payment.

Due date for lodgment of income tax returns for companies, superannuation funds and trusts that were taxable large/medium business clients in the prior year and are not required to lodge earlier.

December 2009 monthly activity statements: final date for lodgment and payment.

Quarter 2 (October - December 2009) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group.

Quarter 2 (October - December 2009) activity statements containing a monthly GST obligation: final date for lodgment and payment.

Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2 2009-10 (1 October - 31 December).

If an employer does not make the minimum superannuation guarantee contributions for quarter 2 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) with the Tax Office by 28 February 2010. The SGC is not tax deductible.

January 2010 monthly activity statements: final date for lodgment and payment.

Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) (if required contributions were not made by the due date) for quarter 2 2009-10 (1 October - 31 December).

The SGC is not tax deductible.

Quarter 2 (October - December 2009) activity statements: final date for lodgment and payment, including electronic lodgments.

Annual GST return (option 3) or Annual GST information report (option 2): final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.

Quarter 2 (October - December 2009) instalment notices – forms R and T. Final date for payment and, if varying the instalment amount, lodgment.

Quarter 2 (October – December 2009) instalment notices – forms S and T. Final date for payment and, if varying the instalment amount, lodgment.

Four-instalment payers to pay a further 25% of their instalment liability.

Income tax return lodgment and payment due date for self-preparing entities that were not due at an earlier date.

Income tax return lodgment and payment due date for large/medium entities and self-managed superannuation funds (taxable and non-taxable) that are new registrations.

Income tax return lodgment due date for large/medium business trust clients that were non-taxable in the prior year (includes new registrants).

February 2010 monthly activity statements: final date for lodgment and payment.

Income tax return and payment for superannuation funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers).

March 2010 monthly activity statements: final date for lodgment and payment.

Quarter 3 (January - March 2010) activity statements containing a monthly GST obligation: final date for lodgment and payment.

Quarter 3 (January - March 2010) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group.

Quarter 3 (January - March 2010) activity statements: final date for lodgment and payment.

Quarter 3 (January - March 2010) instalment notices – forms R and T. Final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are required to pay 75% of instalment liability by this date).

Quarter 3 (January - March 2010) instalment notices – forms S and T. Final date for payment and, if varying the instalment amount, lodgment (two-instalment payers are required to pay 75% of instalment liability by this date).

Four-instalment payers to pay a further 25% of their instalment liability.

Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3 2009-10 (1 January - 31 March).

If an employer does not make the minimum superannuation guarantee contributions for quarter 3 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) with the Tax Office by 28 May 2010. The SGC is not tax deductible.

Lost member report for the period 1 July 2009 to 31 December 2009.

Quarter 3 (January - March 2010) activity statements: final date for electronic lodgment and payment. Refer to Lodge your activity statements online for information on your eligibility for this later due date.

Due date for lodgment of 2010 FBT return and payment if required.

April 2010 monthly activity statements: final date for lodgment and payment.

Superannuation guarantee charge statement - quarterly (NAT 9599, PDF 136KB) (if required contributions were not made by the due date) for quarter 3 2009-10 (1 January - 31 March).

The SGC is not tax deductible.

May 2010 monthly activity statements: final date for lodgment and payment.

End of financial year.