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Tax Checklist
2018 - 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 - April 2019

Date Category Description
     
21 Apr 2019 Activity statements  Due date for entities that are not "deferred BAS payers" to lodge and pay monthly activity statements for March 2019. Tax obligations that may be payable include:
  • GST, wine equalisation tax and luxury car tax for March 2019.
  • PAYG withholding:
    • for March 2019 (medium withholders).
    • for the March 2019 quarter (small withholders).
  • PAYG instalment:
    • for March 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $100 million).
    • for the March 2019 quarter for quarterly PAYG instalment payers (3rd quarter of the 2018/19 income year).
  • FBT instalment for the March 2019 quarter (4th quarter of the 2019 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 Apr 2019, or 26 May 2019 if lodged electronically through an agent).

     
21 Apr 2019 Activity statements  Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the March 2019 quarter.
     
28 Apr 2019 Activity statements  Due date to lodge and pay quarterly activity statements for the March 2019 quarter (if lodged on paper). Tax obligations that may be payable include:
  • GST, wine equalisation tax and luxury car tax for the March 2019 quarter.
  • PAYG withholding:
    • for March 2019 (medium withholders).
    • for the March 2019 quarter (small withholders).
  • PAYG instalment for the March 2019 quarter for quarterly PAYG instalment payers (3rd quarter of the 2018/19 income year).
  • FBT instalment for the March 2019 quarter (4th quarter of the 2019 FBT year).

The due date to lodge and pay is 26 May 2019 if lodged electronically through a tax agent or BAS agent.

     
28 Apr 2019 PAYG instalments
GST instalments
Due date to pay quarterly PAYG and/or GST instalment notice for the March 2019 quarter (3rd quarter of the 2018/19 income year).
Due date to lodge the instalment notice if varying the instalment amount.
     
28 Apr 2019 Superannuation  Due date for employers to pay superannuation guarantee contributions for the March 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 May 2019. The SGC is not tax deductible.
     
30 Apr 2019 Franking account tax return Due date for New Zealand franking companies (a New Zealand resident company which
has made an election to join the Australian imputation system) with a 31 March 2019 year end to lodge the franking account tax return, where any of the following apply:
  • a liability for franking deficit tax
  • a liability for over-franking tax, or
  • an obligation to notify the Commissioner of any significant variation in their benchmark franking percentage between franking periods.

New Zealand franking companies should lodge using the Franking account tax return 2018 form with the dates changed.

     
30 Apr 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 31 December 2018.
     
30 Apr 2019 TFN/ABN reporting  Due date for the following entities to lodge quarterly reports for the March 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.

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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