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Key Dates (Basic) - June 2016

 

Date Category Description
     
5 June 2016
Income tax returns
Due date for all entities otherwise required to lodge on 15 May 2016 (excluding large/medium entities and head companies of consolidated groups) to lodge 2014/15 income tax returns, where both of the following criteria are met:                            
  • non-taxable or refund for the latest year lodged, and
  • non-taxable or refund for 2014/15.
     
5 June 2016
Income tax returns Due date for individuals and trusts otherwise required to lodge on 15 May 2016 to lodge 2014/15 income tax returns, provided they also pay any liability due by this date.
* Note that this is not a lodgement end date, but a concessional arrangement where you will not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date.
     
21 June 2016 Activity statements Due date to lodge and pay monthly activity statements for May 2016. Tax obligations that may be payable include:
  • GST, wine equalisation tax and luxury car tax for May 2016.
  • PAYG withholding for May 2016 (medium withholders).
  • PAYG instalment for May 2016 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
     
25 June 2016
FBT returns
Due date to lodge fringe benefits tax returns for the FBT year ended 31 March 2016 (if lodged electronically through a tax agent).
The due date to lodge is 28 May 2016 if lodged on paper.
The due date to pay fringe benefits tax (if required) is 28 May 2016 in all cases.
     
30 June 2016 End of financial year Superannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2015/16 income year.

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.

 

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