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Key Dates - Oct
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
 
Date Category Description

01 October 2006

Superannuation

Superannuation guarantee quarter 2 commences.

14 October 2006

Reasonable
benefit limits

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

21 October 2006

Activity statements

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

21 October 2006

PAYG instalments

Annual PAYG instalment notice: final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment. If you have already lodged your annual income tax return you should not vary your annual instalment.

21 October 2006

Activity statements

Quarter 1 (July–September 2006) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group.

21 October 2006

Activity statements

Quarter 1 (July–September 2006) activity statements containing a monthly GST obligation: final date for lodgment and payment.

28 October 2006

Activity statements

Quarter 1 (July–September 2006) activity statements: final date for lodgment and payment.

28 October 2006

GST instalments

Final date for electing to pay GST by instalments (ie Option 3) for June balancers if another reporting option was previously used.

28 October 2006

GST instalments

Final date for quarterly GST reporters to elect to report GST annually.

28 October 2006

GST instalments

Quarter 1 (July–September 2006) instalment notices – forms S & T. Final date for payment and, if varying instalment amount, lodgment.

28 October 2006

PAYG instalments

Final date for eligible instalment reporters to elect to report annually for June balancers.

28 October 2006

PAYG instalments

Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2007 income year for June balancers.

28 October 2006

PAYG instalments

Quarter 1 (July–September 2006) instalment notices – forms R & T. Final date for payment and, if varying instalment amount, lodgment.

28 October 2006

Superannuation

Last date for superannuation guarantee contributions to be made to a superannuation provider for quarter 1 (1 July–30 September) of the 2006–07 financial year.

If the employer does not make the minimum superannuation guarantee contributions for quarter 1 by this date, they must pay the superannuation guarantee charge and lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with the Tax Office by 28 November 2006. The superannuation guarantee charge is not tax deductible.

31 October 2006

Superannuation

Due date for lodgment of Superannuation Member contributions statement (MCS) for all funds other than self managed superannuation funds (SASF).

Note: A self managed superannuation fund (SMSF) is required to lodge its MCS on or before 31 March 2007 or by the due date of the fund's income tax and regulatory return, if due later than 31 March 2007.

31 October 2006

PAYG
withholding

Final date for lodgment of the annual PAYG withholding payment summary- withholding where ABN not quoted form. This report is for payers who have withheld from payments made to entities which did not provide their ABN on an invoice or other document relating to a supply (Activity statement label W4).

31 October 2006

PAYG
withholding

Final date for lodgment of the PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report . This report is for payers who withheld amounts from interest, dividends and royalties paid to a non-resident (Activity statement label W3).

31 October 2006

GST

Annual GST return (Option 3 and annual GST payers) or Annual GST information report (Option 2) lodgment and payment (if required) is due when the income tax return is due. If you use a tax agent, different lodgment and payment dates may apply.

31 October 2006

Income tax

Final date for lodgment of individual, partnership and trust income tax returns, unless an approved substituted accounting period (SAP) has been granted.

31 October 2006

Income tax

Income tax return lodgment due date for June balancing company and superannuation funds where two or more prior year returns were outstanding, as at 30 June 2006. Payment of 2006 income tax will be due on 1 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.

 

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