Phone (02) 9891 6100 Email email@spryroughley.com.au
Servicing Greater Sydney, Parramatta

Key Dates - May 2018

Date Category Description
     
15 May 2018
Income tax returns Due date for all entities that did not have to lodge earlier (including all remaining consolidated groups), that are not eligible for the 5 Jun 2018 concession, to lodge 2016/17 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2018.
The due date for individuals and trusts in this category to pay income tax is the date stated on their notice of assessment.           
     
21 May 2018
Tax agents Final date for new clients to appoint a tax agent for a fringe benefits tax role for the FBT year ended 31 March 2018. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.
     
21 May 2018
Activity statements  Due date to lodge and pay monthly activity statements for April 2018. Tax obligations that may be payable include:
  • GST, wine equalisation tax and luxury car tax for April 2018.
  • PAYG withholding for April 2018 (medium withholders).
  • PAYG instalment for April 2018 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
     
26 May 2018
Activity statements Due date to lodge and pay quarterly activity statements for the March 2018 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:            
  • GST, wine equalisation tax and luxury car tax for the March 2018 quarter.
  • PAYG withholding:
    • for March 2018 (medium withholders).
    • for the March 2018 quarter (small withholders).
  • PAYG instalment for the March 2018 quarter for quarterly PAYG instalment payers (3rd quarter of the 2017/18 income year).
  • FBT instalment for the March 2018 quarter (4th quarter of the 2018 FBT year).

The due date to lodge and pay is 28 Apr 2018 if lodged on paper.

     
28 May 2018 FBT returns Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2018 (if lodged on paper) and pay fringe benefits tax (if required).
The due date to lodge and pay is 25 Jun 2018 if lodged electronically through a tax agent.
     
28 May 2018
Superannuation  Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2018 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly. The SGC is not tax deductible.

NOTE:
  • As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

Our firm is built on being attentive to and extensively knowledgeable about our clients so we can work with them to help them to both achieve their goals and protect them from risk. We are forward looking in our advice and always aim to be practical and right.

– Martin Roughley, Managing Director

In business, there is so much going on and you don’t always have all the answers. That’s when you need to know who to call. Our clients call us.

– Shaun Madders, Director

Going beyond the compliance and routine is what we do. By maintaining open and frank communication we are able to provide valuable insights and assist in driving the changes required to help our clients achieve their goals.

– Fergus Roughley, Director