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ATO Important Dates January 2017

As per ATO Dates – January

The following are the important ATO dates for January 2017

15 January

  • Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier

Payment for large/medium entities with a 15 January due date is:

  1. 1 December 2016 for companies and super funds
  2. as stated on their notice of assessment for trusts.

    Note: You cannot self-assess a lodgment deferral from this date or assume a later date for lodgment on the basis that the    taxpayer will be non-taxable in the current year

  • Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large/medium entity in the latest year lodged, unless required earlier. Payment was due 1 December 2016

21 January

  • Lodge and pay quarterly PAYG instalment activity statement for quarter 2, 2016–17 for head companies of consolidated groups.
  • Lodge and pay December 2016 monthly business activity statement except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.

28 January

  • Employers must make super guarantee contributions for quarter 2, 2016–17 to the funds by this date.

Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 February 2017.

         Note: The super guarantee charge is not tax deductible

31 January

  • Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2016–17.