• Partnership & Trust Income tax returns need lodging.
• Company income tax returns need lodging.
  • 2021 tax returns for all entities that did not lodge earlier, including all remaining consolidated groups, and are not eligible for the 5th of June concession, need lodging.
• Companies and super funds paid (if required).
  
  

  Helpful Hint

  Individuals and trusts in this category pay as advised on their notice of assessment.

 21st

• April 2023 monthly Business Activity Statement (BAS) lodged and paid.
• Final date to add new Fringe Benefit Tax (FBT) clients to your client list to make sure they receive the lodgment and payment concessions for their fringe benefits tax returns.
• Fringe Benefit Tax (FBT) Annual Return lodged and paid if sending by paper.

  28th

• Fringe Benefit Tax (FBT) Annual Return lodged and paid if sending electronically.

  5th

• Tax returns are due to be lodged for all entities with a lodgement due date of the 15th May 2023 if the tax return is not required earlier, and you must have met both the following criteria:
  • Non-taxable or a credit assessment in the last year lodged.
  • Non-taxable or receiving a credit assessment in the current year.

  Helpful Hint

  It includes companies and super funds but excludes large/medium taxpayers and head companies of consolidated groups.

• Tax returns are due to be lodged for individuals and trusts with a lodgment due date of the 15th of May 2023, provided they also pay any liability due by this date.
  
  

  Helpful Hint

  It is not a lodgment due date, but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.

  21st

• Lodge and pay May 2023 monthly Business Activity Statement (BAS) if lodging monthly.

  25th

• Fringe Benefit Tax (FBT) Annual Return for tax agents needs lodging and paid if sending electronically.

  30th

• Superannuation Guarantee Contribution (SGC) payments paid if you want to qualify for a tax deduction in the current fiscal year.
• The fiscal year ends today! Prepare for end of financial year (EOFY).
• Pencils down....time to wrap up your books for the 2022/23 financial year!

  1st

• A new fiscal year begins today!
• Individual income tax returns are due from now until the 31st October if preparing and lodging yourself.
• Sole trader/self-employed tax returns are due from now until the 31st October if preparing and lodging yourself.
• Partnership tax returns are due from now until the 31st October if preparing and lodging yourself.

  14th

• Issue Pay As You Go (PAYG) withholding payment summaries for your employees (as the employer). It is in myGov for your employees if reporting with Single Touch Payroll (STP).

  21st

• June 2023 monthly Business Activity Statement (BAS) lodged and paid if sending monthly.

  28th

• Quarter four (April - June) 2023 quarterly Business Activity Statement (BAS) lodged and paid if sending quarterly.
• Super Guarantee Contributions (SGC) for Quarter Four (April - June) 2023 needs paying.

  14th

• Pay As You Go (PAYG) withholding payment summaries annual report are due.

  21st

• July 2023 Monthly Business Activity Statement (BAS) lodged and paid if sending monthly.

  21st

• August 2023 Monthly Business Activity Statement (BAS) lodged and paid if sending monthly.

  21st

• September 2023 monthly Business Activity Statement (BAS) lodged and paid if sending monthly.

  28th

• Quarter one (July - September) 2023 quarterly Business Activity Statement (BAS) is due to be lodged and paid if lodging quarterly.
• Super guarantee contributions (SGC) for Quarter one (July - September) 2023 are due.

  31st

• Last day to submit individual income tax returns if you are lodging yourself.

  21st

• October 2023 Monthly Business Activity Statement (BAS) lodged and paid if sending monthly.

  21st

• November 2023 Monthly Business Activity Statement (BAS) lodged and paid if sending monthly.