| Date | Category | Description |
|---|---|---|
| 21 Apr 2020 | Activity statements | Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for March 2020. Tax obligations that may be payable include:
PAYG withholding:
PAYG instalment:
An entity is generally a “deferred BAS payer” for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies to these entities (28 Apr 2020, or 26 May 2020 if lodged electronically through an agent). |
| 21 Apr 2020 | Activity statements | Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the March 2020 quarter. |
| 28 Apr 2020 | Activity statements | Due date to lodge and pay quarterly activity statements for the March 2020 quarter (if lodged on paper). Tax obligations that may be payable include:
PAYG withholding:
The due date to lodge and pay is 26 May 2020 if lodged electronically through a tax agent or BAS agent. |
| 28 Apr 2020 | PAYG instalments GST instalments |
Due date to pay quarterly PAYG and/or GST instalment notice for the March 2020 quarter (3rd quarter of the 2019/20 income year).
Due date to lodge the instalment notice if varying the instalment amount. |
| 28 Apr 2020 | TFN/ABN reporting | Due date for investment bodies to lodge quarterly TFN/ABN reports for the March 2020 quarter for new TFN/ABN quotations by investors. |
| 28 Apr 2020 | Superannuation | Due date for employers to pay superannuation guarantee contributions for the March 2020 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 May 2020. The SGC is not tax deductible. |
| 30 Apr 2020 | Franking account tax return | Due date for New Zealand franking companies (a New Zealand resident company which has made an election to join the Australian imputation system) with a 31 March 2020 year end to lodge the franking account tax return, where any of the following apply:
New Zealand franking companies should lodge using the Franking account tax return 2019 form with the dates changed. |
| 30 Apr 2020 | Superannuation | Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to advise the ATO of lost members using the Member Account Attribution Service for the half-year to 31 December 2019. |
| 30 Apr 2020 | Superannuation | Due date for lodgement of statements and payment of former temporary residents’ unclaimed superannuation. |
| 30 Apr 2020 | National rental affordability scheme | End of the National Rental Affordability Scheme (NRAS) year. |
| 30 Apr 2020 | TFN reporting | Due date for closely held trusts to lodge quarterly TFN reports for the March 2019 quarter for TFNs quoted to a trustee by beneficiaries. |
Note
As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.