May 2018 | ATO – Key Dates

26 May

Lodge and pay eligible quarter 3, 2017-18 activity statements if you lodge electronically.

28 May

Pay Fringe benefits tax annual return.


June 2018 | ATO – Key Dates

5 June

Lodge tax return, including companies and super funds where the tax return is not required earlier and both of the following criteria are met:

  • non-taxable or a credit assessment as at latest year lodged
  • non–taxable or receiving a credit assessment in the current year.

This is for all entities with a lodgment end date of 15 May 2018, excluding large/medium taxpayers and head companies of consolidated groups.

Lodge tax returns due for individuals and trusts with a lodgment end date of 15 May 2018 provided they also pay any liability due by this date.

Note: This is not a lodgment end date but a concessional arrangement where you will not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date

21 June

Lodge and pay May 2018 monthly activity statement.

25 June

Lodge 2018 Fringe benefits tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 May.

30 June

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2017–18 financial year.

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