NOTES

Business Activity Statements should be to us by 15^th of the month to guarantee lodgement by the due date and to avoid penalties for late lodgement.

Monthly activity statements are to be lodged by the 21^stof the following month.

Entities and individuals that are not up to date with the lodgement of their tax returns for previous years, will have to have these tax returns lodged by 15 December.

Super contributions should be paid at least quarterly and preferably before the end of the quarter. This is most important when it comes to June Year End, so that the tax deduction is claimed in the right year.

ATO Key Dates 2009/2010

Monthly IAS
Installment Activity Statements...

Monthly BAS
Monthly dates for payment and
lodgement is the 22nd of the
following month.

Quarterly BAS
Quarterly dates for payment and
lodgement are the 28th of October,
28th of January, 28th of April,
and 28th of July.

Income Tax
Final date for lodgement of income tax returns for Individuals,
Partnerships and Trusts, is the 15th of May
when registered with a Tax Agent.

FBT Returns
FBT returns and payment required
the 28th of April.