October 2019 Tax Due Dates

21 October

  • Payment of annual PAYG instalment notice
  • Lodge and pay Quarter 1 September 2019 PAYG instalment activity statement for head companies of consolidated groups.
  • Lodge and pay September 2019 monthly business activity statement.

28 October

  • Lodge and pay Quarter 1 September 2019 activity statement if lodging by paper.
  • Pay Quarter 1 September 2019 instalment notice.
  • Make super guarantee contributions for Quarter 1 September 2019 to funds by this date.  Employers who do not pay minimum super contributions this quarter by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly by 28 November 2019.  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 2018–19 income year.

31 October

  • Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2019.  Note: This means all prior year returns must be lodged, not just the immediate prior year.  If all outstanding prior year returns have been lodged by 31 October 2019, the lodgement program due dates will apply to the 2019 tax return.  SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.
  • Lodge and pay Self-managed superannuation fund annual return for (taxable and non-taxable) new registrant SMSF if ATO have advised the SMSF that the first year return has a 31 October 2019 due date.
  • Lodge tax return for all entities prosecuted for non-lodgement of prior year returns and advised of a lodgement due date of 31 October 2019:
  • Lodge PAYG withholding annual report – payments to foreign residents.
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