Key Dates – December 2018

Date	Category	Description
01 December	Income tax	Due date for payment of income tax for taxable large/medium taxpayers, companies and superannuation funds for the financial year ended 30th June 2018. The due date for these entities to lodge income tax returns is 15th January 2019.
01 December	Income tax	Due date for payment of income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the immediate prior year. The due date for these entities to lodge income tax returns is 15th January 2019.
01 December	Income tax	Due date for payment of income tax for companies and superannuation funds, when lodgment of the tax return was due on 31st October 2018, for the financial year ended 30th June 2018.
07 December	Payroll tax	Due date for entities in all states and territories except Northern Territory (NT) to lodge monthly payroll tax return for the month of November 2018 and pay payroll tax.
21 December	Activity statement	Due date for lodging and paying monthly activity statement for the month of November 2018. Activity statement includes the following tax obligations: GST, wine equalisation tax and luxury car tax. PAYG withholding (medium withholders). PAYG instalment for monthly PAYG instalment payers.
21 December	Payroll tax	Due date for entities in Northern Territory (NT) to lodge monthly payroll tax return for the month of November 2018 and pay payroll tax.

Note:

As some dates may vary, please contact Australian Taxation office (ATO) to double check.
When the due date for lodgement or payment falls on a Saturday, Sunday or public holiday, it may be done on the next business day.