The 21st of each month is the due date for the previous months monthly BAS

MARCH 2010

• 21-Mar-10 Activity statements
  February 2010 monthly activity statements: final date for lodgment and payment.
  
• 31-Mar-10 Income tax
  Income tax returns for companies and super funds with total income in excess of $2 million in latest year lodged - due date for lodging (unless due earlier). Payments for companies and super funds in this category also due by this date.
• 31-Mar-10 Income tax
  Income tax returns for individuals and trusts that were tax level 6 as per latest year lodged Payments for Individuals and trusts in this category is due as per notice of assessment.
  

• 21-Apr-10 Activity statements
  March 2010 monthly activity statement, due date for lodging and paying.
• 28-Apr-10 Activity statements
  Quarterly instalment notice (form R, S or T), quarter 3, 2009-10 due date for payment - you only need to lodge if you are varying the instalment amount.
• 28-Apr-10 Superannuation
  Super guarantee contributions for the quarter 3, 2009-10 - employers must make contributions to the fund by this date.
• 30-Apr-10 Superannuation
  Lost members report for the period 1 July to 31 December 2009.
  

• 12-May-10 Activity statements
  Quarterly activity statement, quarter 3, 2009-10, due date for lodging and paying if you are lodging via paper or ECI.
• 15-May-10 Income tax
  2009 income tax returns for all other entities not required earlier (including all other consolidated groups), and not eligible for the 5 June 2010 concessions - due date for:
  › lodging
  › company and superfunds to pay (where required)
  › individuals and trusts in this category to pay as per notices of assessment.
• 21-May-10 Activity statements
  April 2010 monthly activity statement, due date for lodging and paying.
• 25-May-10 Activity statements
  Quarterly activity statement, quarter 3, 2009-10, due date for lodging and paying via ELD of the Tax Agent Portal
• 28-May-10 FBT
  Fringe benefits tax annual return - due date for lodging and paying (where required).
  
• 28-May-10 Superannuation
  Due date for lodging the Superannuation guarantee charge statement - quarterly (NAT 9599) and paying the super guararntee charge for quarter 3,2009-10, in the employer did not pay enough contributions on time.
  

• 5-Jun-10 Income tax
  Income tax return lodgement for: -non-taxable or refund as per latest year lodged, and -actual non-taxable or refund in the current year (unless due earlier) This is for all entities with a lodgment end date of 15 May 2010 except large/medium business taxpayers and head companies of consolidated groups.
• 5-Jun-10 Income tax
  Income tax returns for individuals and trusts with a lodgment end date of 15 May 2010 provided they also pay by this date. Note: This is not a lodgement end date but a concessional arrangement where you will not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date.
• 21-Jun-10 Activity statements
  May 2010 monthly activity statement, due date for lodging and paying.
• 30-Jun-10 Superannuation
  Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2009-10 financial year.