April 2008
Tuesday 1
• Superannuation guarantee quarter 4 commences.
Monday 21
• March 2008 monthly activity statement – due date for lodgment and payment – self-assessed deferral is available.
• Quarter 3 pay as you go (PAYG) instalment activity statement for head companies of consolidated groups – due date for lodgment and payment.
Monday 28
• In Quarter 3 instalment notice (form r, s and t) – due date for payment and lodgment. lodgment only required if varying the instalment amount.
• Superannuation guarantee contribution for quarter 3 2007–08 – contributions to be made to the fund by this date
– employers who do not pay minimum superannuation contributions for quarter 3 by this date 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.
Wednesday 30
• Last date to report lost member information for period - July - 31 December 2007 to us.
• Last date to report and pay unclaimed super for period - July – 31 december 2007 to us. april 2008
May 2008
Monday 12
• Quarter 3 activity statement – due date for lodgment and payment if lodging via paper or ECI – self-assessed deferral is available.
Thursday 15
Due date for all 2007 income tax returns not required earlier and not eligible for the
3 or 5 June 2008 lodgment date concessions –due date for lodgment
– payment (where required) for company and superannuation funds is also due
– payment for individuals and trusts in this category is due as per notice of assessment.
• Superannuation contributions surcharge and termination payments surcharge assessments issued. This is the final automated processing run.
•Due date for superannuation funds income tax return for tax agents clients not allocated to other categories (refer to 31 October, 15 January, 28 February, 31 March) – we will issue letters to funds advising of their lodgment date approximately eight weeks prior.
• Self-managed superannuation funds (SMSF ) – the regulatory return and the member contributions statement MCS form must also be lodged with
income tax returns lodged on this date.
• The supervisory levy for a regulated SMSF is due and payable on lodgment of the fund income tax and regulatory return. We will send a Supervisory
Levy Payment Advice or the fund can generate its own advice online.
• The audit report for SMSFs must be completed by the day before the income tax and regulatory return is due.
Wednesday 21
• April 2008 monthly activity statement – due date for lodgment and payment
– self-assessed deferral is available.
• Final date for appointment of tax agent for fringe benefits tax role. You must advise us by this date to ensure your new clients’ fringe benefits
tax returns will receive your lodgment and payment concession.
Monday 26
• Quarter 3 activity statement – due date for lodgment and payment if lodging via ELS or the Tax Agent Portal – self-assessed deferral is available.
Wednesday 28
• Fringe benefits tax annual return – due date for lodgment and payment (where required) – self-assessed deferral is available.
• Due date for lodgment of the Superannuation guarantee charge statement – quarterly and payment of the superannuation guarantee charge
for quarter 3 2007–08, if sufficient contributions were not paid on time – the superannuation guarantee charge is not tax deductible.
June 2008
Tuesday 3
• Final date for lodgment of income tax returns for tax agent clients where the fund return was non-taxable or a refund in the latest year lodged
as well as an actual non-taxable or refund in the current year excluding large/medium business clients and new registrants.
Thursday 5
• 2007 income tax return for individuals and trusts with a lodgment end date of 15 May 2008 provided payment is also made by this date. This is not a lodgment end date but a concessional arrangement where penalties will be waived if lodgment and payment are made by this date – self-assessed deferral is available, and to defer past 5 June you must apply before the lodgment date of 15 May.
Sunday 15
• Due date for payment of assessments of Superannuation contributions surcharge and termination payments surcharge issued on 15 May 2008.
Saturday 21
• May 2008 monthly activity statement – due date for lodgment and payment – self-assessed deferral is available.
Monday 30
• Final day for appointment of tax agent for activity statement role – you must advise us by this date to ensure
quarter 4 activity statements for your new clients will be linked to you.
• Superannuation guarantee contributions need to be paid by this date to qualify for a tax deduction in the 2007–08 financial year.
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