21 January 2017

  • Lodge and pay quarterly PAYG instalment activity statement for quarter 2, 2016-17 for head companies of consolidated groups.

  • Lodge and pay December 2016 monthly business activity statement except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.



28 January 2017

  • Employers must make super guarantee contributions for quarter 2, 2016-17 to the funds by this date. Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the ATO by 28 February 2017.



21 February 2017

  • Lodge and pay December 2016 monthly business activity statement for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically.

  • Lodge and pay January 2017 monthly activity statement.



28 February 2017

  • Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities (all entities other than individuals).

  • Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

  • Lodge tax returns for new registrant (non-taxable) head company of a consolidated group.

  • Lodge and pay Self-managed Superannuation Fund annual return (NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2016 due statement at finalisation of a review of the SMSF at registration. Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return.

  • Lodge and pay quarterly activity statement for quarter 2, 2016-17 for all lodgement methods.

  • Pay quarterly instalment notice (form R, S or T) for quarter 2, 2016-17. Lodgement is only required if the instalment amount is varied.



21 March 2017

  • Lodge and pay February 2017 monthly activity statement.



31 March 2017

  • Lodge tax return for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium taxpayers), unless due earlier. Payment for companies and super funds in this category is also due by this date.

  • Lodge tax return for the head company of a consolidated group without a member who has been deemed a large/medium entity in the latest year lodged, but with a member who had total income in excess of $2 million in their latest year lodged, unless due earlier. Payment for companies in this category is also due by this date.

  • Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large/medium trusts. Payment for individuals and trusts in this category is due as advised on their notice of assessment.



21 April 2017

  • Lodge and pay quarterly PAYG instalment activity statement for quarter 3, 2016-17 for head companies of consolidated groups.

  • Lodge and pay March 2017 monthly activity statement.



28 April 2017

  • Lodge and pay quarterly activity statement for quarter 3, 2016-17 - paper lodgements.



15 May 2017

  • 2016 tax returns for all other entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2017 concession.

Due date for:

  • lodging

  • company and super funds to pay if required

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



21 May 2017

  • Lodge and pay April 2017 monthly activity statement.



26 May 2017

Lodge and pay eligible quarterly activity statements for quarter 3, 2016-17 if you lodge using:

  • electronic lodgement service (ELS)

  • electronic commerce interface (ECI)

  • Tax Agent Portal

  • BAS Agent Portal

  • practitioner lodgement service (PLS)



28 May 2017

  • Pay Fringe Benefits Tax annual return.



5 June 12017

  • Lodge tax return, including companies and super funds where the tax return is not required earlier and both of the following criteria are met:

    • non-taxable or a credit assessment as at latest year lodged

    • non-taxable or receiving a credit assessment in the current year.

This is for all entities with a lodgement deadline of 15 May 2017, excluding large/medium taxpayers and head compliance companies of consolidated groups.

  • Lodge tax returns due for individuals and trusts with a lodgement end date of 15 May 2017 provided they also pay any liability due by this date.

Note: This is not a lodgement end date but a concessional arrangement where you will not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date.





21 June 2017

  • Lodge and pay May 2017 monthly activity statement.



25 June 2017

  • Lodge 2017 Fringe Benefits Tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 May.



30 June 2017

  • Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2016-17 financial 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.