Key Dates – October 2018
1300 JMB TAX (562 829)
Date Category Description
07 October 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 September 2018 and pay payroll tax.
21 October Activity statement Due date for lodging and paying monthly activity statement for the month of September 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 October Activity statement Due date for lodging and paying quarterly activity statement for the September 2018 quarter for head companies of consolidated groups. 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.
  • FBT instalmemt.
21 October PAYG instalments Due date to pay annual PAYG instalment notice for the year ended 30 June 2018.
Due date to lodge the instalment notice if varying the instalment amount or using the rate method to calculate the instalment. If you have already lodged your income tax return, you should not vary your annual PAYG instalment.
21 October Payroll tax Due date for entities in Northern Territory (NT) to lodge monthly payroll tax return for the month of September 2018 and pay payroll tax.
28 October Activity statement Due date for lodging and paying quarterly activity statement for the September 2018 quarter (if lodged on paper). 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 October GST Final date to change GST payment option for financial year 2016/17 (from actual to instalments, or vice versa)

Final date for eligible quarterly GST payers to elect to report GST annually for financial year 2016/17.
28 October PAYG instalment
GST instalment		 Due date to pay quarterly PAYG and/or GST instalment notice for the September 2016 quarter. You only need to lodge if you are varying the instalment amount.
28 October PAYG instalments Final date to change PAYG instalment option for financial year 2016/17 (from rate method to GDP-adjusted instalment, or vice versa)

Final date for eligible quarterly PAYG instalment payers to elect to pay annual PAYG instalment for financial year 2016/17.
28 October Superannuation Due date for employers to pay superannuation guarantee contributions for the September 2018 quarter.
Employers who do not pay minimum super contribution for the September 2018 quarter by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly by 28th November 2018.
Note: The super guarantee charge is not tax deductible.
28 October TFN reporting Due date for trustees of closely held trusts to lodge and pay annual activity statements for the year ended 30 June 2017, for amounts withheld from payments to beneficiaries.
31 October Tax agents Final date for new clients to appoint a tax agent for the financial year ended 20th June 2018 to qualify for concessional due date for returns lodged by tax agents.
31 October Income tax Due date to lodge tax return for individual, partnership and trust for financial year ended 30th June 2018. Concessional due dates apply to returns lodged by tax agents.
31 October Income tax Due date to lodge tax return for all entities with one or more prior year returns outstanding. If all outstanding prior year returns are lodged by this date, concessional due dates for financial year ended 30th June 2018 returns lodged by tax agents will apply.
31 October GST Due date for entities who pay or report GST annually, and who are required to lodge income tax returns by 31 October, to lodge the Annual GST return or Annual GST information report for the year ended 30 June 2018.
31 October PAYG Withholding Due date for entities subject to PAYG withholding to lodge the following annual reports for the year ended 30 June 2018:

  • PAYG withholding where ABN not quoted – annual report.
  • PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report.
  • PAYG withholding annual report – payments to foreign residents.
  • PAYG withholding annual report – natural resource payments to foreign residents (to be lodged as a letter).
31 October Superannuation Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to lodge Super member contributions statements for the year ended 30 June 2018.
31 October Superannuation Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year ended 30 June 2018, if the payers were not required to lodge the PAYG payment summary statement for the year.
31 October Superannuation Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to lodge the Lost members statement for the half-year ended 30 June 2018.
31 October TFN reporting TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in September 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.