|14 Jul 2014||PAYG withholding||Due date for payers to issue the following types of PAYG withholding payment summaries to payees (includes employees and recipients of certain other payments):
Payment summaries for various other types of payments subject to PAYG withholding must be issued within a short period after the payment is made.
|14 Jul 2014||Employee share schemes||Due date for providers of interests in employee share schemes (ESS interests) to provide Employee share scheme statements to employees.|
|21 Jul 2014||Activity statements||Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for June 2014. Tax obligations that may be payable include:
An entity is generally a “deferred BAS payer” for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies (28 Jul 2014, or 25 Aug 2014 if lodged electronically through an agent).
|21 Jul 2014||Activity statements||Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the June 2014 quarter.|
|21 Jul 2014||Taxable payments reporting||Due date for businesses in the building and construction industry to lodge the Taxable payments annual report with details of payments to contractors during the year ended 30 June 2014, or TPAR nil report if no payments were made.|
|28 Jul 2014||Activity statements||Due date to lodge and pay quarterly activity statements for the June 2014 quarter (if lodged on paper). Tax obligations that may be payable include:
The due date to lodge and pay is 25 Aug 2014 if lodged electronically through a tax agent or BAS agent.
|28 Jul 2014||PAYG instalments
|Due date to pay quarterly PAYG and/or GST instalment notice for the June 2014 quarter (4th quarter of the 2013/14 income year).
Also due date to lodge the instalment notice if varying the instalment amount. If you have already lodged your income tax return, you should not vary your June quarter PAYG instalment.
|28 Jul 2014||Superannuation||Due date for employers to pay superannuation guarantee contributions for the June 2014 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 Aug 2014. The SGC is not tax deductible.
|31 Jul 2014||TFN/ABN reporting||Due date for the following entities to lodge quarterly reports for the June 2014 quarter:
|31 Jul 2014||Franking account tax return||Due date for June balancing companies (including New Zealand franking companies) to lodge the Franking account tax return 2014, where any of the following apply:
New Zealand franking companies are often “early balancing” companies with a 31 March year end. If those companies have any of the above obligations for the year ended 31 March 2015, they should lodge using the 2014 form by 30 Apr 2015.
- To ensure you receive the correct credit amount in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.
- 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 lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.