Bev George Accountants Ballina

Key Dates by Month 2013-14

Click on month to reveal dates

14 July 2013

PAYG withholding

Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers).

21 July  2013

Activity statements

June 2013 monthly activity statements - final date for lodgment and payment.
Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

21 July 2013

Activity statements

Quarter 4 (April-June 2013) PAYG instalment activity statement for head companies of consolidated groups - final date for lodgment and payment.

21 July2013

Taxable payments annual report

First Taxable payments annual report for businesses in the building and construction industry due for lodgment.
For businesses that lodge quarterly activity statements, the due date (in 2013 only) is deferred to 28 July.

28 July 2013

Taxable payments annual report

First Taxable payments annual report for businesses in the building and construction industry - deferred due date (in 2013 only) for businesses that lodge quarterly activity statements.

28 July 2013

Activity statements

Quarter 4 (April-June 2013) activity statements - final date for lodgment and payment.
Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

28 Jul 2013

PAYG instalments

Quarter4 (April-June 2013) instalment notices (forms R and T) - final date for payment and, if varying the instalment amount, lodgment.
Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

28 Jul 2013

GST instalments

Quarter 4 (April-June 2013) instalment notices (forms S and T) - final date for payment and, if varying the instalment amount, lodgment.

28 July 2013

Superannuation

Due date for payment of super guarantee contributions for quarter 4 (1 April - 30 June) 2012-13 - contributions to be made to the fund by this date.

If you do not pay minimum super contributions for quarter 4 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement - quarterly with us by 28 August 2013. The super guarantee charge is not tax deductible..

31 July 2013

TFN report

Quarter 4 (April-June 2013) for closely held trusts for TFNs quoted to a trustee by beneficiaries - final date for lodgment.

11 Aug 2013

Activity statements

4 (April-June 2013) activity statements lodged electronically - final date for lodgment and payment.
Refer to Lodge your activity statements online for information on your eligibility for this later due date.
Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

14 Aug 2013

PAYG withholding

PAYG withholding payment summary annual report - final date for lodgment.
Use this to summarise all payments to your employees and other payees and the amounts withheld from salary and wages and other payments.
These amounts should have been reported at labels W1 and W2 on 2012-13 activity statements.

21 Aug  2013

Activity statements

2013 monthly activity statements - final date for lodgment and payment.

21 Aug 2013

GST

Final date for eligible monthly GST reporters to elect to report GST annually.

21 Sep 2013

Activity statements

August 2013 monthly activity statements - final date for lodgment and payment.

30 Sep 2013

Annual TFN withholding report

Annual TFN withholding report for closely held trusts where a trustee has been required to withhold amounts from payments to beneficiaries during 2012-13 - final date for lodgment.

21 Oct 2013

Activity statements

September 2013 monthly activity statements - final date for lodgment and payment.

21 Oct 2013

PAYG instalments

Annual PAYG instalment notice - final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.
If you have already received your income tax assessment, you should not vary your annual instalment.

21 Oct 2013

Activity statements

Quarter 1 (July-September 2013) PAYG instalment activity statement for head companies of consolidated groups - final date for lodgment and payment.

28 Oct 2013

Activity statements

Quarter 1 (July-September 2013) activity statements - final date for lodgment and payment.

28 Oct 2013

GST instalments

Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used.

Final date for opting out of option 3 for the current financial year (2013-14).

28 Oct 2013

GST

Final date for eligible quarterly GST reporters to elect to report GST annually.

28 Oct 2013

GST instalments

Quarter 1 (July-September 2013) instalment notices (forms S and T) - final date for payment and, if varying instalment amount, lodgment.

28 Oct 2013

PAYG instalments

Final date for eligible instalment reporters to elect to report annually for June balancers.

28 Oct 2013

PAYG instalments

Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2013 income year for June balancers.

28 Oct 2013

PAYG instalments

Quarter 1 (July-September 2013) instalment notices (forms R and T) - final date for payment and, if varying the instalment amount, lodgment.

28 Oct 2013

Superannuation

Due date for payment of super guarantee contributions, for quarter 1 (1 July - 30 Sept)2013-14 - contributions to be made to the fund by this date.
If you do not pay minimum super contributions for quarter 1 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement - quarterly with us by 28 November 2013. The super guarantee charge is not tax deductible.

28 Oct 2013

Activity statements

Annual activity statement 2012-13 - TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries - final date for lodgment and payment.

31 Oct 2013

PAYG withholding

PAYG withholding where ABN not quoted - annual report - final date for lodgment.
Use this to report amounts withheld because another entity did not quote their ABN.
These amounts should have been reported at label W4 of 2012-13 activity statements.

31 Oct 2013

PAYG withholding

PAYG withholding from interest, dividends and royalties paid to non-residents - annual report - final date for lodgment.
Use this to report payments of dividends, interest and royalties to non-residents that are subject to withholding, and the amounts withheld.
These amounts should have been reported at label W3 on 2012-13 activity statements.

31 Oct 2013

PAYG withholding

PAYG withholding annual report - payments to foreign residents - final date for lodgment.
Use this to report payments made to foreign residents for entertainment or sports activities, construction and related activities and arranging casino gaming junket activities, and the amounts withheld.
These amounts should have been reported at label W3 on 2012-13 activity statements.

31 Oct 2013

GST

Annual GST return or Annual GST information report - lodgment and payment (if required) is due when the income tax return is due, for those who have an income tax obligation.
If you use a tax agent, different lodgment and payment dates may apply.

31 Oct 2013

Income tax

Individual, partnership and trust income tax returns - final date for lodgment unless an approved SAP or a later lodgment date has been granted.
Trusts that are medium to large business clients in the last year they lodged and have one prior year return overdue as at 30 June 2013.

31 Oct 2013

Income tax

Lodgment of income tax returns for trusts, which did not lodge the 2011 income tax return on time.

31 Oct 2013

Income tax

Income tax return lodgment due date for all June balancing companies where one or more prior-year returns were overdue, as at 30 June 2013.
Income tax returns lodgment due date for companies that did not lodge the 2011 income tax return on time.

31 Oct 2013

TFN report

Quarter 1 (July-September 2013) for closely held trusts for TFNs quoted to a trustee by beneficiaries - final date for lodgment.

31 Oct 2013

Annual investment income reporting

Lodging the annual investment income report (AIIR) - final date for lodgment for all investment bodies.

11 Nov 2013

Activity statements

Quarter 1 (July-September 2013) activity statements lodged electronically - final date for lodgment and payment.
Refer to Lodge your activity statements online for information on your eligibility for this later due date.

21 Nov 2013

Activity statements

October 2013 monthly activity statements - final date for lodgment and payment.

01 Dec 2013

Income tax

Income tax payment due date for companies that were taxable medium to large business clients in the immediate prior year.
Income tax lodgment date for non full assessment company entities. Payment date is as per the notice of assessment.

01 Dec 2013

Income tax

Income tax payment due date for companies that were required to lodge by 31 October 2013.

21 Dec 2013

Activity statements

November 2013 monthly activity statements - final date for lodgment and payment.

15 Jan  2014

Income tax

Due date for lodgment of income tax returns for companies and trusts that were taxable medium to large business clients in the prior year and are not required to lodge earlier.
If you fail to lodge your 2013 return on time your income tax return for 2014 will be due by 31 October 2014.

21 Jan  2014

Activity statements

December 2013 monthly activity statements - final date for lodgment and payment.

21 Jan 2014

Activity statements

Quarter 2 (October-December 2013) PAYG instalment activity statement for head companies of consolidated groups - final date for lodgment and payment.

28 Jan 2014

Superannuation

Due date for super guarantee contributions, for quarter 2, (1 Oct - 31 Dec)2013-14 - contributions to be made to the fund by this date.
If you do not pay minimum super contributions for quarter 2 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement - quarterly with us by 28 February 2014. The super guarantee charge is not tax deductible.

31 Jan 2014

TFN report

Quarter 2 (October-December 2013) for closely held trusts for TFNs quoted to a trustee by beneficiaries - final date for lodgment.

21 Feb  2014

Activity statements

January 2014 monthly activity statements - final date for lodgment and payment.

28 Feb 2014

Activity statements

Quarter 2 (October-December 2013) activity statements - final date for lodgment and payment, including electronic lodgments.

28 Feb 2014

GST

Annual GST return or Annual GST information report - final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.

28 Feb 2014

PAYG instalments

Quarter 2 (October-December 2013) instalment notices (forms R and T) - final date for payment and, if varying the instalment amount, lodgment.

28 Feb 2014

GST instalments

Quarter 2 (October - December 2013) instalment notices (forms S and T) - final date for payment and, if varying the instalment amount, lodgment.

28 Feb 2014

Income tax

Income tax return lodgment and payment due date for self-preparing entities that were not due at an earlier date.
If you fail to lodge your 2013 return on time your income tax return for 2014 will be due by 31 October 2014.

28 Feb 2014

Income tax

Income tax return lodgment and payment due date for medium to large business companies (taxable and non-taxable) that are new registrations.
If you fail to lodge your 2013 return on time your income tax return for 2014 will be due by 31 October 2014.

28 Feb 2014

Income tax

Income tax return lodgment due date for medium to large business trusts that were non-taxable in the latest year lodged unless required earlier.
Lodgment due date for income tax returns for new registrant trusts unless required earlier.
If you fail to lodge your 2013 return on time your income tax return for 2014 will be due by 31 October 2014.

21 Mar  2014

Activity statements

February 2014 monthly activity statements - final date for lodgment and payment.

21 Apr 2014

Activity statements

March 2014 monthly activity statements - final date for lodgment and payment.

21 Apr 2014

Activity statements

Quarter 3 (January-March 2014) PAYG instalment activity statement for head companies of consolidated groups - final date for lodgment and payment.

28 Apr 2014

Activity statements

Quarter 3 (January-March 2014) activity statements - final date for lodgment and payment.

28 Apr 2014

PAYG instalments

Quarter3 (January-March 2014) instalment notices (forms R and T) - final date for payment and, if varying the instalment amount, lodgment.

28 Apr 2014

GST instalments

Quarter3 (January-March 2014) instalment notices (forms S and T) - final date for payment and, if varying the instalment amount, lodgment.

28 Apr 2014

Superannuation

Due date for super guarantee contributions, for quarter 3, (1 Jan - 31 March)2013-14 - contributions to be made to the fund by this date.
If you do not pay minimum super contributions for quarter 3 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement - quarterly with us by 28 May 2014. The super guarantee charge is not tax deductible.

30 Apr 2014

TFN report

Quarter 3 (January-March 2014) for closely held trusts for TFNs quoted to a trustee by beneficiaries - final date for lodgment.

12 May 2014

Activity statements

Quarter 3 (January-March 2014) activity statements lodged electronically - final date for lodgment and payment.
Refer to Lodge your activity statements online for information on your eligibility for this later due date.

21 May 2014

FBT return

2014 FBT return - final date for lodgment and payment if required.

21 May 2014

Activity statements

April 2014 monthly activity statements - final date for lodgment and payment.

21 Jun 2014

Activity statements

May 2014 monthly activity statements - final date for lodgment and payment.

30 Jun 2014  

End of financial year.

Note: Dates provided by ATO and may be subject to change. If in doubt please check here on the ATO website

Office Location

P: 02 66816711
F: 02 66816766
E:  bev@bevgeorge.com.au

Office Location:

Seamark Building
Suite12
4 Martin Street
Ballina NSW 2478.