Important Tax Dates and Obligations Q2 2020

Key tax & lodgement dates for the April-June quarter 2020

21 April	Lodge and pay March 2020 monthly business activity statement.
28 April	Lodge and pay March 2020 quarterly activity statement if electing to receive and lodge by paper and not an active STP reporter. Pay March 2020 quarterly instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount. Make super guarantee contributions for March 2020 quarterly to the funds by this date.
15 May	Lodge 2019 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June concession. Due date for companies and super funds to pay if required. Note: Individuals and trusts in this category pay as advised on their notice of assessment.
21 May	Lodge and pay April 2020 monthly business activity statement.
26 May	Lodge and pay eligible March 2020 quarterly activity statements if you have elected to receive and lodge electronically.
28 May	Pay Fringe benefits tax annual return if lodging electronically.
5 June	Lodge tax return for all entities with a lodgment due date of 15 May 2020 if the tax return is not required earlier and both of the following criteria are met: – non-taxable or a refund in latest year lodged – non-taxable or receiving a refund in the current year. Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2020 provided they also pay any tax liability due by this date. Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.
21 June	Lodge and pay May 2020 monthly business activity statement.
25 June	Lodge 2020 Fringe benefits tax annual return if lodging electronically. Payment (if required) was due 28 May.
30 June	Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2019–20 financial year.

Published : 21 Apr 2020