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Key Dates – January 2015
Date
Category
Description
15 Jan 2015
Income tax returns
Due date for all entities other than individuals, that were taxable large/medium entities in the latest year lodged, to lodge 2013/14 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax was 1 Dec 2014.
The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
You cannot ‘self-assess’ a lodgment deferral from this date or assume a later date for lodgement on the basis that the taxpayer will be non-taxable in the current year.
15 Jan 2015
Income tax returns
Due date for taxable head companies of consolidated groups (including new registrants), that have a member deemed to be a large/medium entity in the latest year lodged, to lodge 2013/14 income tax returns.
The due date for these entities to pay income tax was 1 Dec 2014.
21 Jan 2015
Activity statements
Due date to lodge and pay monthly activity statements for December 2014 (*see below for extension granted to certain small businesses). Tax obligations that may be payable include:

• 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.

21 Jan 2015
Activity statements
Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the December 2014 quarter.
28 Jan 2015
Superannuation
Due date for employers to pay superannuation guarantee contributions for the December 2014 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 Feb 2015. The SGC is not tax deductible.
31 Jan 2015
TFN/ABN reporting
Due date for the following entities to lodge quarterly reports for the December 2014 quarter:
• Investment bodies TFN/ABN reports for new TFN/ABN quotations by investors.
• Closely held trusts TFN reports for TFNs quoted to a trustee by beneficiaries.NOTE:
• As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
• 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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