All taxpayers must know and remember the prescribed deadlines for meeting the defined tax obligations in Australia. For some people, however, it can be hard to remember every prescribed deadline.

To help you remember the prescribed deadlines, here’s a list of the main tax due dates in January, February and March:

JANUARY

January 15

This is the due date for lodgement of income tax returns for companies and trusts that were taxable medium to large business clients in the previous year and aren’t required to lodge earlier.

January 21

This is the final date for lodgement and payment of monthly activity statements for December of the previous year and of the instalment activity statement for head companies of consolidated groups for October-December or Quarter 2 of the previous year.

January 28

This is the due date for super guarantee contributions to the fund for Quarter 2.

If you don’t pay the minimum super contributions for Quarter 2 by this date, you need to pay the super guarantee charge and lodge a superannuation guarantee charge statement- quarterly by February 28.

January 31

This is the final date for lodgement of Quarter 2 TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries.

FEBRUARY

February 21

This is the final date for lodgement and payment of monthly activity statements for January of the current year.

February 28

This is the final date for lodgement and payment of activity statements for Quarter 2 of the previous year and of the Annual GST Information Report, if you don’t have an income tax return lodgement obligation.

This is the final date for payment and lodgement, if you’re varying the instalment amount, of instalment notices (forms R and T and S and T) for Quarter 2 of the previous year.

This is the income tax return lodgement and payment due date for self-preparing entities that weren’t due at an earlier date, for new registration medium to large companies and for medium to large trusts that were non-taxable in the latest year you lodged, unless required earlier. This is also the income tax return lodgement due date for new registrant trusts, unless required earlier.

MARCH

March 21

This is the final date for lodgement and payment of monthly activity statements for February of the current year.

Listing the prescribed deadlines for meeting the defined tax obligations in Australia can help you remember all the due dates. If you don’t know which deadline applies to you, feel free to consult our accounting staff.