• GST, wine equalisation tax and luxury car tax for December 2014.
• PAYG withholding for December 2014 (medium withholders).
• PAYG instalment for December 2014 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
* Small business clients (up to $10 million turnover) who report GST monthly and lodge electronically are granted a one month extension for the December monthly BAS only. The due date is 21 Feb 2015.