Key Dates – July 2018
1300 JMB TAX (562 829)
Date Category Description
14 July PAYG Withholding Due date for payers to issue PAYG Withholding Payment Summaries to payees.
14 July Employee Share Schemes Due date for providers of interests in employee share schemes (ESS interests) to provide Employee Share Scheme Statements to employees.
21 July Activity Statement Due date for lodging and paying monthly activity statement for the month of June 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 July Activity Statement Due date for lodging and paying quarterly activity statement for the June 2018 quarter for head companies of consolidated groups.
21 July Payroll tax Due date for entities in all states and territories to lodge annual reconciliation of payroll tax return for the financial year ended 30th June 2018 and pay payroll tax.
28 July Activity Statement Due date for lodging and paying quarterly activity statement for the June 2018 quarter (if lodged on paper). Activity statement includes the following tax obligations:

  • GST, wine equalisation tax and luxury car tax.
  • PAYG withholding:
    • for June 2016 (medium withholders).
    • for the June 2016 quarter (small withholders).
  • PAYG instalment for quarterly PAYG instalment payers.
  • FBT instalment.
28 July PAYG Instalment
GST Instalment		 Due date to pay quarterly PAYG and/or GST instalment notice for the June 2018 quarter. You only need to lodge if you are varying the instalment amount.
28 July Superannuation Due date for employers to pay superannuation guarantee contributions for the June 2018 quarter.
Employers who do not pay minimum super contribution for the June 2016 quarter by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly by 28th August 2018.
Note: The super guarantee charge is not tax deductible.
31 July TFN reporting TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in June 2018 quarter.

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.