Key Dates - February 2019
| Date | Category | Description |
| 21 Feb 2019 | Activity statements | Due date for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically to lodge and pay monthly activity statements for December 2017. Tax obligations that may be payable include:
* Note that these entities have two monthly activity statements due on the same day - December 2018 and January 2019. |
| 21 Feb 2019 | Activity statements | Due date to lodge and pay monthly activity statements for January 2019. Tax obligations that may be payable include:
* Note that the threshold for monthly PAYG instalments drops from $1 billion to $100 million from this month. |
| 28 Feb 2019 | Income tax returns | Due date for all entities other than individuals, that were non-taxable large/medium entities in the latest year lodged, to lodge 2017/18 income tax returns. The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2019. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment. |
| 28 Feb 2019 | Income tax returns | Due date for all entities other than individuals, that are new registrant taxable or non-taxable large/medium entities, to lodge 2017/18 income tax returns. The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2019. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment. |
| 28 Feb 2019 | Income tax returns | Due date for the following entities associated with consolidated groups to lodge 2017/18 income tax returns:
|
| 28 Feb 2019 | Income tax returns | Due date for new registrant (taxable or non-taxable) self-managed superannuation funds (SMSFs) to lodge 2017/18 SMSF annual returns and pay income tax. There are special arrangements for newly registered SMSFs that do not have to lodge a return. |
| 28 Feb 2019 | Activity statements | Due date to lodge and pay quarterly activity statements for the December 2018 quarter (whether lodged on paper or electronically). Tax obligations that may be payable include:
|
| 28 Feb 2019 | GST | Due date for entities who pay or report GST annually, who do not have an income tax return obligation, to lodge the Annual GST return or Annual GST information report for the year ended 30 June 2018. The due date for entities that do have an income tax return obligation is the due date of the income tax return. |
| 28 Feb 2019 | PAYG instalments GST instalments |
Due date to pay quarterly PAYG and/or GST instalment notice for the December 2018 quarter (2nd quarter of the 2018/19 income year). Due date to lodge the instalment notice if varying the instalment amount. |
| 28 Feb 2019 | Superannuation | Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jan 2019 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly. The SGC is not tax deductible. |
NOTE:
- If you fail to lodge your 2017/18 income tax return on time, your 2018/19 income tax return will be due 31 Oct 2018.
- 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.
