Key Dates – June 2020

Date Category Description
5 June 2020 Income tax returns Due date for all entities otherwise required to lodge on 15 May 2020 (excluding large/medium entities and head companies of consolidated groups) to lodge 2018/19 income tax returns, where both of the following criteria are met:

  • non-taxable or refund for the latest year lodged, and
  • non-taxable or refund for 2018/19.
5 June 2020 Income tax returns Due date for individuals and trusts otherwise required to lodge on 15 May 2020 to lodge 2018/19 income tax returns, provided they also pay any liability due by this date.
* Note that this is not a lodgement end date, but a concessional arrangement where the taxpayer will not have to pay failure to lodge on time (FTL) penalties if the taxpayer lodges and pays by this date.
21 June 2020 Activity statements Due date to lodge and pay monthly activity statements for May 2020. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for May 2020.
  • PAYG withholding for May 2020 (medium withholders).
  • PAYG instalment for May 2020 for monthly PAYG instalment payers.
25 June 2020 FBT returns Due date to lodge fringe benefits tax returns for the FBT year to 31 March 2020 (if lodged electronically through a tax agent).
The due date to lodge is 21 May 2019 if lodged on paper (regardless of whether an agent is used) and 28 May 2019 if lodged electronically without an agent..
The due date to pay fringe benefits tax (if required) is 21 May if lodged on paper and 28 May 2019 where lodged electronically.
30 June 2020 End of financial year Superannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2019/20 income year.

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 lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.