Contact Us

Phone

(03) 9738 7500 

 

Fax

(03) 9738 7505 

 

Email

info@ocpartners.com.au

 

Our Office Address

Level 1, Suite 5
184 Main Street
Lilydale VIC 3140

Postal Address

Po Box 465
Lilydale VIC 3140

 

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Resources

Important Dates

Below is a list of Important Calendar Dates throughout the year, that you will need to take notice of as you run your business.  When you’re in business, it’s important to stay up-to-date on the latest innovations, technology and trends.

 

Date

Obligation

  

21 December

Lodge and pay November 2018 monthly business activity statements.

  

21 January

Lodge and pay December 2018 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

  

28 January

Make quarter 2, 2018–19 super guarantee contributions to 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) by 28 February 2019.

Note: The super guarantee charge is not tax deductible.

  

31 January

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2018–19.

  

21 February

Lodge and pay December 2018 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

  

Lodge and pay January 2019 monthly business activity statement.

  

28 February

Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities (except individuals).

  

Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2018 due date at finalisation of a review of the SMSF at registration.

  

Lodge and pay quarter 2, 2018–19 activity statement for all lodgment methods.

  

Pay quarter 2, 2018–19 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

  

Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation.

 

Note: If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return.

 

  

Lodge and pay quarter 2, 2018–19 Superannuation guarantee charge statement - quarterly if the employer did not pay enough contributions on time.

Employers lodging a Superannuation guarantee charge statement - quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

Note: The super guarantee charge is not tax deductible.

 

  

21 March

 

 

Lodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large/medium taxpayers), unless the return was due earlier.

Payment for companies and super funds in this category is also due by this date.

 

  

Lodge tax return for the head company of a consolidated group (excluding large/medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier.

 

Payment for companies in this category is also due by this date.

 

  

Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large/medium trusts.

Payment for individuals and trusts in this category is due as advised on their notice of assessment.