ATO - Key Dates

Note

  • Different lodgment dates may apply if your client uses a tax agent, or if
    you lodge online.
  • If you lodge online your clients must sign a declaration for each BAS electronically lodged by you. For more information see
    ECI
    – frequently asked questions
    and scroll down to 'What records do I
    have to keep to show that I have authority to lodge a client's activity
    statement?'.
  • This list is not comprehensive, it is a guide only. Events or timelines
    may change.
  • Where a due date falls on a day that is not a business day (that is, a
    Saturday, Sunday, or public holiday), lodgment or payment may be made on
    the first business day after the due date (indicated by * in the
    table
    ).

21 April 08
March 2008 monthly activity statements: final date for lodgement and
payment.
21 April 08
Quarter 3 (January – March 2008) activity statements containing a monthly
GST obligation: final date for lodgment and payment.
21 April 08
Quarter 3 (January – March 2008) consolidated instalment activity
statements: final date for lodgment and payment by a head company of a
consolidated group.
28 April 08
Quarter 3 (January – March 2008) activity statements: final date for
lodgment and payment.
28 April 08
Quarter 3 (January – March 2008) instalment notices – forms R and T.
Final date for payment and, if varying instalment amount, lodgment
(two–instalment payers are required to pay 75% of instalment liability by
this date).
28 April 08
Quarter 3 (January – March 2008) instalment notices – forms S and T.
Final date for payment and, if varying instalment amount, lodgment
(two–instalment payers are required to pay 75% of instalment liability by
this date).
28 April 08
Superannuation guarantee contributions for quarter 3 2007–08 (1 January –
31 March) contributions to be made to the fund by this date.

If an employer does not pay the minimum superannuation guarantee
contributions for quarter 3 by this date, they must pay the
superannuation guarantee charge and lodge a Superannuation guarantee
charge statement – quarterly
with us by 28 May 2008. The
superannuation guarantee charge is not tax deductible.
12 May 08
Quarter 3 (January – March 2008) activity statements: final date for
electronic lodgment and payment. Refer to
Lodge
your activity statements online
for information on your eligibility
for this later due date.
21 May 08
April 2008 monthly activity statements: final date for lodgment and
payment.
28 May 08
Superannuation guarantee charge statement – quarterly (if required
contributions were not made by the due date) for quarter 3 2007–08 (1
Jan–31 Mar). The superannuation guarantee charge is not tax deductible.

21 June 08 *
May 2008 monthly activity statements: final date for lodgment and
payment.
30 June 08
End of financial year.

Other important dates

For a full list of business lodgment dates, see
Key
lodgment dates for businesses
.

If your clients use a tax agent it may be helpful to see
Keydates
for tax agents
.

To address these queries visit
www.ato.gov.au or phone 13 28
66
.