Key Dates – November 2018

Date	Category	Description
07 November	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 October 2018 and pay payroll tax.
21 November	Activity Statement	Due date for lodging and paying monthly activity statement for the month of October 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 November	Payroll tax	Due date for entities in Northern Territory (NT) to lodge monthly payroll tax return for the month of October 2018 and pay payroll tax.
25 November	Activity Statement	Due date for lodging and paying quarterly activity statement for the September 2018 quarter (if lodging electronically through a tax agent or BAS agent). Activity statement includes the following tax obligations: GST, wine equalisation tax and luxury car tax. PAYG withholding for September 2018 (medium withholders). for the September 2018 quarter (small withholders). PAYG instalment for quarterly PAYG instalment payers. FBT instalment.
28 November	Superannuation	Due date for lodging Superannuation guarantee charge statement – quarterly and paying the super guarantee charge for first quarter 2018-19, if the employer did not pay enough contributions on time (28 October). 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 ATO. Note: The super guarantee charge is not tax deductible.

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.