01 July 2006

Superannuation

Superannuation guarantee quarter 1 commences.

14 July 2006

Pay As You Go (PAYG) withholding

PAYG withholding payers must issue payment summaries to payees (ie employees and other workers).

14 July 2006

Reasonable
benefit limits

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

21 July 2006

Activity statements

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

21 July 2006

Activity statements

Quarter 4 (April–June 2006) activity statements containing a monthly GST obligation: final date for lodgment and payment. To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.

21 July 2006

Activity statements

Quarter 4 (April–June 2006) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group.

28 July 2006

Superannuation

Last date for superannuation guarantee contributions to be made to a superannuation provider for quarter 4 (1 April–30 June) of the 2005–06 financial year.

28 July 2006

Activity statements

Quarter 4 (April – June 2006) activity statements: final date for lodgment and payment. To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.

28 July 2006

PAYG instalments

Quarter 4 (April–June 2006) instalment notices – forms R & T. Final date for payment and, if varying instalment amount, lodgment (two-instalment payers are also required to pay 25% of their PAYG instalment liabilities). To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.

28 July 2006

GST instalments

Quarter 4 (April–June 2006) instalment notices – forms S & T. Final date for payment and, if varying instalment amount, lodgment (two-instalment payers are also required to pay 25% of their PAYG instalment liabilities).

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.