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RESOURCES

 

ATO KEY DATES

JANUARY 2019

15 JANUARY 

  • Lodge tax return for taxable large/medium entities as per the latest year lodged , unless required earlier.

  • Payment for large/medium entities with a 15 January due date is:

    • 1 December 2018 – for companies and super funds

    • For trusts – as stated on their notice of assessment.

  • Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large/medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2018.

21 JANUARY 

  • Lodgement and payment of quarter 2, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.

  • Lodgement and payment December 2018 monthly BAS except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

28 JANUARY 

  • Make quarter 2, 2018–19 super guarantee contributions to 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) by 28 February 2019.

31 JANUARY 

  • Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2018–19

 

FEBRUARY 2019

21 FEBRUARY

  • Lodgement and payment of December 2018 monthly BAS for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
  • Lodgement and payment of January 2019 monthly BAS.

28 FEBRUARY

  • Lodge tax return for non-taxable large/medium entities as per the latest year lodged.

  • Payment for companies and super funds is also due. Payment for trusts in this category is due as per their notice of assessment.

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

  • Payment for companies and super funds is also due. Payment for trusts in this category is due as per their notice of assessment.

  • Lodge tax return for non-taxable head company of a consolidated group, including a new registrant, that has a member who has been deemed a large/medium entity in the latest year lodged.

  • Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.

  • Lodge tax return for large/medium 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 2018 due date at finalisation of a review of the SMSF at registration.

 

MARCH 2019

21 MARCH

  • Lodgement and payment of February 2019 monthly BAS.

31 MARCH

  • Lodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large/medium taxpayers), unless the return was 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 (excluding large/medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier.

  • Payment for companies in this category is also due.

  • 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.

APRIL 2019

21 APRIL

  • Lodge and pay quarter 3, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.
  • Lodge and pay March 2019 monthly business activity statement.

28 APRIL

  • Lodge and pay quarter 3, 2018–19 activity statement if lodging by paper.
  • Pay quarter 3, 2018–19 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.

  • Make super guarantee contributions for quarter 3, 2018–19 to the funds by this date.

  • Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 May 2019.

 

Note: The super guarantee charge is not tax deductible.

30 APRIL

  • Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2018–19.
  • Lodge lost members report for the period 1 July 2018 to 31 December 2018.

 
 

RESOURCES

 

TFN Declaration Form                            2018 Individual Income

                                                                Tax Return Checklist

Individual Income Tax Rates - 2017/18

ATO CALCULATORS

Individual Non-Business                            Fuel Tax Credit

 

 

GENERAL LINKS

 

COMPLIANCE

 

ATO


ASIC


SUPERANNUATION

Small Business Superannuation Clearing House

ACCOUNTING

CPA Australia

 

 

 


ABR  

 

 

 

 

 

 


NSW OSR  

OTHER

Centrelink

 

 

 


Medicare

 

 

 

 

 


Child Support

 

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