12 May 2007

Activity statements

Quarter 3 (January–March 2007) activity statements: final date for electronic lodgment and payment. Refer to Lodge your activity statements for information on your eligibility for this later due date.

14 May 2007

Reasonable
benefit limits

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

21 May 2007

FBT Return

Due date for lodgment of 2007 Fringe Benefits Tax (FBT) return and payment if required.

21 May 2007

Activity statements

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

28 May 2007

Superannuation

Due date for lodgment of a Superannuation guarantee charge statement – quarterly (NAT 9599) and payment of the superannuation guarantee charge for quarter 3 (1 January–31 March 2007) if the minimum superannuation guarantee contributions were not made on time. The superannuation guarantee charge is not tax deductible.

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 2007 differ.
• When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it May 2007 be done on the next business day.