May 2019 Tax Due Dates

15 May

  • Lodge 2018 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2019 concession.
  • Due date for companies and super funds to pay if required.
  • Note: Individuals and trusts in this category pay as advised on their notice of assessment.

21 May

  • Lodge and pay April 2019 monthly business activity statement.
  • Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns.
  • Lodge and pay Fringe benefits tax annual return if lodging by paper.

26 May

  • Lodge and pay eligible quarter 3, 2018–19 activity statements if you lodge electronically.

28 May

  • Pay Fringe benefits tax annual return if lodging electronically.
  • Lodge and pay quarter 3, 2018–19 Superannuation guarantee charge statement – quarterly (NAT 9599) if the employer did not pay enough contributions on time.
  • Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.Note: The super guarantee charge is not tax deductible.Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.
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