Upcoming Due Dates – Tax & Compliance Lodgements – May 15

Brisbane Business accountant upcoming dates for SMEs

As at 15 May 2015 – Selected Upcoming Due dates for Tax & Compliance Lodgements (not comprehensive – contact us if you have lodgements not shown here to double-check the due dates).

15 May 2015

2014 income tax returns – for all entities that did not have to lodge earlier. Due date for: lodging,company and super funds to pay where required. Note: individuals and trusts in this category to pay as per their notice of assessment.

21 May 2015

Activity statements – April 2015 monthly activity statements – due date for lodging and paying.

2015 FBT return – due date for lodgement (if lodging by paper).

26 May 2015

Quarterly activity statement, quarter 3,2014–15 – due date for lodging and paying if you lodge via tax agent or BAS agent (who lodges electronically).

28 May 2015

2015 FBT return – due date for payment.

Due date for lodging the Superannuation guarantee charge statement – and paying the super guarantee charge for quarter 3, 2014–15 if the employer did not pay enough contributions on time.

Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us.

05 June 2015

Tax return lodgement – 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 lodgement end date of 15 May 2015, excluding large/medium taxpayers and head companies of consolidated groups.

Tax return – due for individuals and trusts with a lodgement end date of 15 May 2015 provided they also pay any liability due by this date.

21 June 2015

Activity statements – May 2015 monthly activity statements – due date for lodging and paying.

25 June 2015

2015 FBT return – lodgement due date for tax agents (if lodging electronically). Payment (if required) is due 28 May.

30 June 2015

Super guarantee contributions – must be paid by this date to qualify for a tax deduction in the 2014–15 financial year.