21 October
- Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
- Lodge and pay quarter 1, 2018–19 PAYG instalment activity statement for head companies of consolidated groups.
- Lodge and pay September 2018 monthly business activity statement.
28 October
- Lodge and pay quarter 1, 2018–19 activity statement if lodging by pape Pay quarter 1, 2018–19 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.
- Make super guarantee contributions for quarter 1, 2018–19 to funds by this date.Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 November 2018. Note: The super guarantee charge is not tax deductible
- Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2017–18 income year.
31 October
- Final date to add new clients to our client list to ensure their 2018 tax return is covered by the lodgment program.
- Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2018.
- Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first year return has a 31 October 2018 due date.
- Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2018.
- Lodge PAYG withholding annual report no ABN withholding (NAT 3448).
- Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413).
