Key Dates – May 2020

Date Category Description
15 May 2020 Income Tax Returns Due date for all entities that did not have to lodge earlier (including all remaining consolidated groups), that are not eligible for the 5 Jun 2020 concession, to lodge 2018/19 income tax returns.

The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2020.

The due date for individuals and trusts in this category to pay income tax is the date stated on their notice of assessment.
21 May 2020 Tax Agents Final date for new clients to appoint a tax agent for a fringe benefits tax role for the FBT year to 31 March 2020. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.
21 May 2020 FBT Returns Due date for the lodgement of the 2019/20 Fringe Benefits Tax Annual Return is lodging by paper (whether or not an agent is involved). The due date for employers in this category to pay the balance of the FBT owing is also 21 May 2020.
21 May 2020 Activity statements Due date to lodge and pay monthly activity statements for April 2020. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for April 2020.
  • PAYG withholding for April 2020 (medium withholders).
  • PAYG instalment for April 2020 for monthly PAYG instalment payers.
26 May 2020 Activity statements Due date to lodge and pay quarterly activity statements for the March 2020 quarter (if lodged electronically through a tax agent or BAS agent). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the March 2020 quarter.
  • PAYG instalment for the March 2020 quarter for quarterly PAYG instalment payers (3rd quarter of the 2019/20 income year).
  • FBT instalment for the March 2020 quarter (4th quarter of the 2020 FBT year).

PAYG withholding:

  • for March 2020 (medium withholders).
  • for the March 2020 quarter (small withholders).

The due date to lodge and pay is 28 Apr 2020 if lodged on paper.
28 May 2020 FBT returns Due date to lodge fringe benefits tax returns for the FBT year to 31 March 2020 (if not using an agent and lodged on electronically) and pay fringe benefits tax (if required).

The due date to lodge and pay is 25 Jun 2020 if lodged electronically through a tax agent.
28 May 2020 Superannuation Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2020 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

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.