14 February 2007

Reasonable
benefit limits

Reasonable benefit limits (RBL) reporting – all RBL reportable benefits paid in January 2007 must be reported to the Tax Office on or before this date.

21 February 2007

Activity statements

January 2007 monthly activity statements: final date for lodgment and payment.

28 February 2007

Superannuation

Due date for lodgment of Superannuation guarantee charge statement – quarterly (NAT 9599) and payment of the superannuation guarantee charge for quarter 2 (1 October–31 December 2006) if the minimum superannuation guarantee contributions were not made on time. The superannuation guarantee charge is not tax deductible.

28 February 2007

Activity statements

Quarter 2 (October–December 2006) activity statements: final date for lodgment and payment, including electronic lodgments.

28 February 2007

GST instalments

Quarter 2 (October–December 2006) instalment notices – forms S & T. Final date for payment and, if varying instalment amount, lodgment.

28 February 2007

Income tax

Income tax return lodgment and payment due date for companies and superannuation funds which were not due at an earlier date.

28 February 2007

Income tax

Income tax return lodgment and payment due date for companies and superannuation funds which are new registrations.

28 February 2007

Income tax

Income tax return lodgment due date for large/medium business trust clients that were non taxable in the prior year (includes new registrants).

Please note:

• If you use a tax agent, they will advise you when to lodge your income tax return and other required forms, as these dates may differ.
• 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.