| Date | Obligation |
|---|---|
| 5 June | Lodge tax return for all entities with a lodgment due date of 15 May 2018 if the tax return is not required earlier and both of the following criteria are met:
Note: This includes companies and super funds, but excludes large/medium taxpayers and head companies of consolidated groups. |
| Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2018 provided they also pay any liability due by this date.
Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date. |
|
| 21 June | Lodge and pay May 2018 monthly activity statement. |
| 25 June | Lodge 2018 Fringe benefits tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 May. |
| 30 June | Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2017–18 financial year. |