01 January 2007

Superannuation

Superannuation guarantee quarter 3 commences.

14 January 2007

Reasonable
benefit limits

Reasonable benefit limits (RBL) reporting – all RBL reportable benefits paid in December 2006 must be reported to the Tax Office on or before this date.

15 January 2007

Income tax

Due date for lodgment of income tax returns for companies, superannuation funds and trusts which were taxable large/medium business clients in the prior year and are not required earlier.

21 January 2007

Activity statements

December 2006 monthly activity statements: final date for lodgment and payment.

21 January 2007

Activity statements

Quarter 2 (October–December 2006) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group.

21 January 2007

Activity statements

Quarter 2 (October–December 2006) activity statements containing a monthly GST obligation: final date for lodgment and payment.

28 January 2007

Superannuation

Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2 (1 October–31 December 2006).

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.