Key Dates – September 2018

Date	Category	Description
07 September	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 August 2018 and pay payroll tax.
21 September	Activity statement	Due date for lodging and paying monthly activity statement for the month of August 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 (entities with instalment income of $20 million or more).
21 September	Payroll tax	Due date for entities in Northern Territory (NT) to lodge monthly payroll tax return for the month of August 20168 and pay payroll tax.
30 September	PAYG withholding	Due date for small and medium withholders (total annual PAYG withholding $1m or less) to lodge the PAYG payment summary statement for the year ended 30 June 2018, if they use a tax agent or BAS agent to prepare the report and payees include unrelated persons.
30 September	TFN reporting	Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year ended 30 June 2018 if amounts have been withheld from payments to beneficiaries.

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.