Monthly Activity Statement is Due

Income Tax Returns for…

• Income tax return for non-taxable large/medium business taxpayers as per latest year lodged – all entities other than individuals – due date for lodgement.
  – Payment (if required) for companies and superannuation funds is also due on this date
  – Payment for trusts in this category is due as per notice of assessment
• Income tax returns for new registrant (taxable and non-taxable) large/medium business taxpayers – due date for lodgement
  – Payment (if required) for companies and superannuation funds is also due on this date
  – Payment for trusts in this category is due as per notice of assessment
• Income tax return for non-taxable head company of a consolidated group – including new registrants – that has a member who has been deemed a large/medium business in the latest year lodged – due date for lodgement
• Income tax return for new registrant (taxable and non-taxable) self-managed superannuation funds (SMSFs) – due date for lodgement and payment
• Quarterly activity statement, quarter 2, 2009–10 – due date for lodgement and payment if lodging via paper, ECI, ELS or Tax Agent Portal
• Quarterly instalment notice (forms R, S or T), quarter 2, 2009–10 due date for payment
  – Lodgement only required if varying the
  instalment amount
• Annual GST return or information report – due date for lodgement (and payment if applicable) if taxpayer does not have an income tax return lodgement obligation
  – if taxpayer does have an income tax return obligation, this return/report must be lodged by the due date of the income tax return.
• Due date for lodgement of income tax return for:
  – Non-taxable large/medium business super funds as per latest year lodged
  – New registrant large/medium business super funds – payment (if required) is also due on this date
• Due date for lodgement of the Superannuation guarantee charge statement – quarterly and payment of the superannuation guarantee charge for quarter 2, 2009–10, if sufficient contributions were not paid on time.
  – Employers who are lodging a Superannuation guarantee charge statement – quarterly can make an election to offset contributions paid late to a fund against their superannuation guarantee charge for the quarter. They will also have to pay the remaining superannuation guarantee charge to us.
  − The superannuation guarantee charge is not tax deductible.
  − Use our new online superannuation guarantee charge statement and calculator tool for help calculating the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly.

Income Tax Returns for

• Income tax return for companies and superannuation funds with total income in excess of $2 million in latest year lodged (excluding large/ medium business taxpayers) – due date for lodgement (unless due earlier).
  – Payment for companies and superannuation funds in this category also due by this date
• Income tax return for head company of a consolidated group that does not have a member who has been deemed a large/medium business in the latest year lodged, but does have a member who has total income in excess of $2 million in latest year lodged – due date for lodgement (unless due earlier).
  – Payment for companies in this category also due by this date
• Income tax return for individuals and trusts which were tax level 6 as per latest year lodged (excluding large/medium business trusts).
  – Payment for individuals and trusts in this category is due as per notice of assessment
• Due date for lodgement of Income tax return for super funds with total income in excess of $2 million in latest year lodged (excluding large/ medium business taxpayers). Payment (if required) is also due on this date.

Income tax Returns for

• Due date for all 2009 income tax returns not required earlier and not eligible for the 3 or 5 June 2010 lodgement date concessions – due date for lodgement
• Payment (where required) for company and superannuation funds is also due
• Payment for individuals and trusts in this category is due as per notice of assessment.
• Superannuation contributions surcharge and termination payments surcharge assessments issued. this is the final automated processing run.
• Due date for superannuation funds income tax return for tax agents clients not allocated to other categories
• We will issue letters to funds advising of their lodgement date approximately eight weeks prior.
• Self-managed superannuation funds (sMsf) – the regulatory return and the member contributions statement MCs form must also be lodged with income tax returns lodged on this date.
• The supervisory levy for a regulated sMsf is due and payable on lodgement of the fund income tax and regulatory return. We will send a supervisory levy payment advice or the fund can generate its own advice online.
• The audit report for sMsfs must be completed by the day before the income tax and regulatory return is due.

• 2009 income tax return for individuals and trusts with a lodgement end date of 5 May 2010 provided payment is also made by this date. This is not a lodgement end date but a concessional arrangement where penalties will be waived if lodgement and payment are made by this date
• Self-assessed deferral is available, and to defer past 5 June you must apply before the lodgement date of 5 May.

21 June 2010