Key Lodgement Dates - May and June 2015

Posted by Azure Group

Published on April 28, 2015 under Tax

 May 2015

15 May

Tax Return

2014 tax returns for all other entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2015 concession.

Due date for:

  • lodging
  • company and super funds to pay if required

21 May

 

Activity Statement

April 2015 monthly activity statement – due date for lodging and paying.

Fringe Benefits Tax

Final date for appointing a tax agent for a fringe benefits tax role. You must tell us who your new clients are by this date to make sure they receive the lodgment and payment concessions for their fringe benefits tax returns.

Fringe benefits tax annual return – due date for lodgment (if lodging by paper).

26 May

Activity Statement

Eligible quarterly activity statement, quarter 3, 2014–15 – due date for lodging and paying if you lodge using any of the following:

  • electronic commerce interface (ECI)
  • electronic lodgment service (ELS)
  • Tax Agent Portal
  • BAS Agent Portal
  • Standard Business Reporting.

28 May

Fringe Benefits Tax

Fringe benefits tax annual return – due date for payment.

Superannuation Guarantee

Due date for lodging the Superannuation guarantee charge statement – quarterly (NAT 9599) and paying the super guarantee charge for quarter 3, 2014–15 if the employer did not pay enough contributions on time.

Employers who lodge 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 will still have to pay the remaining super guarantee charge to us.

Note: The super guarantee charge is not tax deductible.

June 2015                                                                                                     

5 June

Tax Return

Tax return lodgment, including companies and super funds where the tax return is not required earlier and both of the following criteria are met:

  • non-taxable or a credit assessment as at latest year lodged
  • non–taxable or receiving a credit assessment in the current year.

This is for all entities with a lodgment end date of 15 May 2015, excluding large/medium taxpayers and head companies of consolidated groups.

 

Tax Return

Tax returns due for individuals and trusts with a lodgment end date of 15 May 2015 provided they also pay any liability due by this date.

Note: This is not a lodgment 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 June

Activity Statement

May 2015 monthly activity statement – due date for lodging and paying.

25 June

Fringe Benefits Tax

2015 fringe benefits tax annual return – lodgment due date for tax agents (if lodging electronically). Payment (if required) is due 28 May.

30 June

Superannuation Guarantee

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2014–15 financial year.

 

 

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