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Tax Checklist
2019 - Tax Checklist
To assist in completing your tax return, we have a checklist that will help you with what you need to provide us. Find out more
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Key Dates - October 2019

Date Category Description
     
21 Oct 2019
 Activity statements 

Due date for entities that are not "deferred BAS payers" to lodge and pay monthly activity statements for September 2019. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for September 2019.
  • PAYG withholding:
    • for September 2019 (medium withholders).
    • for the September 2019 quarter (small withholders).
  • PAYG instalment:
    • for September 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
    • for the September 2019 quarter for quarterly PAYG instalment payers (1st quarter of the 2019/20 income year).
  • FBT instalment for the September 2019 quarter (2nd quarter of the 2020 FBT year).

An entity is generally a "deferred BAS payer" for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies to these entities (28 Oct 2019, or 25 Nov 2019 if lodged electronically through an agent).
     
21 Oct 2019 Activity statements Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2019 quarter.
     
21 Oct 2019 PAYG instalments  Due date to pay annual PAYG instalment notice for the year ended 30 June 2019.
Due date to lodge the instalment notice if varying the instalment amount or using the rate method to calculate the instalment. If you have already lodged your income tax return, you should not vary your annual PAYG instalment.
     
28 Oct 2019 Activity statements 

Due date to lodge and pay quarterly activity statements for the September 2019 quarter (if lodged on paper). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the September 2019 quarter.
  • PAYG withholding:
    • for September 2019 (medium withholders).
    • for the September 2019 quarter (small withholders).
  • PAYG instalment for the September 2019 quarter for quarterly PAYG instalment payers (1st quarter of the 2019/20 income year).
  • FBT instalment for the September 2019 quarter (2nd quarter of the 2019 FBT year).

The due date to lodge and pay is 25 Nov 2019 if lodged electronically through a tax agent or BAS agent.
 
28 Oct 2019 GST Final date to change GST payment option for 2019/20 (from actual to instalments, or vice versa).
Final date for eligible quarterly GST payers to elect to report GST annually for 2019/20.
   
28 Oct 2019 PAYG instalments
GST instalments		 Due date to pay quarterly PAYG and/or GST instalment notice for the September 2019 quarter (1st quarter of the 2019/20 income year).
Due date to lodge the instalment notice if varying the instalment amount.
     
28 Oct 2019 PAYG instalments Final date to change PAYG instalment option for 2019/20 (from rate method to GDP-adjusted instalment, or vice versa).
Final date for eligible quarterly PAYG instalment payers to elect to pay an annual PAYG instalment for 2019/20.
     
28 Oct 2019 TFN reporting /
Activity statements		 Due date for trustees of closely held trusts to lodge and pay annual activity statements for the year ended 30 June 2019, for amounts withheld from payments to beneficiaries.
     
28 Oct 2019 Superannuation  Due date for employers to pay superannuation guarantee contributions for the September 2019 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 Nov 2019. The SGC is not tax deductible.
     
31 Oct 2019 Tax agents Final date for new clients to appoint a tax agent for the year ended 30 June 2019. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.
     
31 Oct 2019 Income tax returns Due date to lodge 2018/19 individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents.
     
31 Oct 2019 Income tax returns Due date for all entities with one or more prior year returns outstanding to lodge 2018/19 income tax returns.
If all outstanding prior year returns are lodged by this date, concessional due dates for 2018/19 returns lodged by tax agents will apply.
     
31 Oct 2019 GST Due date for entities who pay or report GST annually, and who are required to lodge income tax returns by 31 October, to lodge the Annual GST return or Annual GST information report for the year ended 30 June 2019.
     
31 Oct 2019 PAYG withholding

Due date for entities subject to PAYG withholding to lodge the following annual reports for the year ended 30 June 2019:

  • PAYG withholding where ABN not quoted - annual report.
  • PAYG withholding from interest, dividend and royalty payments paid to non-residents - annual report.
  • PAYG withholding annual report - payments to foreign residents.
  • PAYG withholding annual report - natural resource payments to foreign residents (to be lodged as a letter). 
     
31 Oct 2019 Superannuation  Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to lodge Super member contributions statements for the year ended 30 June 2019.
     
31 Oct 2019 Superannuation Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year ended 30 June 2019, if the payers were not required to lodge the PAYG payment summary statement for the year.
     
31 Oct 2019 Superannuation Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to lodge the Lost members statement for the half-year ended 30 June 2019.
     
31 Oct 2019
 TFN/ABN reporting

Due date for the following entities to lodge quarterly reports for the September 2019 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.
     
31 Oct 2019 Annual investment income reporting 

Due date for the following entities to lodge the Annual investment income report (AIIR) for the year ended 30 June 2019:

  • Investment bodies with 10 or more investments accepted.
  • Investment bodies with less than 10 investments accepted, where TFN withholding has occurred.

If there is no requirement to lodge the AIIR, investment bodies that are companies may still be required to lodge a Dividend and interest schedule with their 2017/18 income tax returns.

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 lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

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